Which CPA Exam Section is the Hardest?

Historically, there were four CPA exam sections. Now, CPA candidates have three “core” sections they have to take, and three discipline sections they have to choose a single section from.

All of that is to say: to some extent, you can choose how hard your exam path is going to be.

For the three exams without a choice? It’s smart to be prepared regardless.

In this guide, I’ll cover every CPA exam section—AUD, FAR, REG, BAR, ISC, and TCP—to help you know what to expect (and know which discipline section can give you a leg up).

What Do Pass Rates Tell Us?

The pass rates really don’t tell us which CPA exam is the most difficult. Instead, they simply tell us which CPA exam sections candidates scored the lowest on. These two things are not one and the same.

For example, a candidate might find memorizing tax codes really difficult. Consequently, he spends more time studying for REG (Regulation) than the other exams. At the same time, IT auditing and data security come naturally to him, so he spends less time studying for ISC (Information Systems and Controls). Hence, this candidate might score higher on REG multiple-choice questions than on ISC simply because he studied for it more.

That said, pass rates are still worth considering, particularly when it comes to outliers. Let’s talk discipline sections, and specifically, their 2025 pass rates:

• Business Analysis and Reporting (BAR): 41.94%
• Information Systems and Controls (ISC): 67.79%
• Tax Compliance and Planning (TCP): 77.65%

So sure, pass rates aren’t everything. But personally, I’d rather take ISC or TCP over BAR. A 10% difference? Pretty negligible. Up to 35%? It’s time to pay attention.

Is FAR the Hardest CPA Exam?

Getting back to our question about FAR being the most difficult section of the CPA exam, the answer is yes, for some people. Everyone has different strengths and weaknesses, so the hardest section varies from candidate to candidate.

FAR is often seen as difficult because it covers a wide range of financial accounting and reporting topics and requires strong problem-solving across heavily tested areas. Even after CPA Evolution narrowed some of FAR’s scope, many candidates still find it challenging because of topics like governmental and nonprofit accounting, leases, bonds, consolidations, and cash flows.

That being said, many CPA candidates still feel that FAR is the toughest section for them.

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Which CPA Exam is Hardest for You?

It’s important to look at your own strengths and weaknesses when preparing for the exam. You can ask other people about their experiences, but don’t go forming conclusions solely based on what they say.

Therefore, you should focus on studying the amount that you need to in order to prepare yourself for each exam section. This will end up requiring more time for your difficult parts and less for your easier parts. Here’s a quick guide for you.

CPA Exam Section	Easiest For	Hardest For
AUD	People who are strong with memorization, audit logic, and wording-based questions	People who prefer calculation-heavy problems or get tripped up by answer choices that feel very similar
FAR	Candidates with a strong financial accounting background who can handle broad coverage and technical detail	People who struggle with volume, technical accounting, or weaker areas like governmental and nonprofit accounting
REG	People who are good at rules, exceptions, and tax-related memorization	People who dislike tax, business law, or having to remember lots of detailed rules
BAR	Candidates who liked advanced accounting, reporting, and more analytical problem-solving	People who found FAR hard already or do not want more technical reporting depth
ISC	People with IT, systems, controls, or audit-adjacent backgrounds	People who are uncomfortable with technology, security, or controls language
TCP	Candidates who are comfortable with tax concepts, planning, and detailed rule application	People who dislike tax or get overwhelmed by lots of fine-print distinctions

The important thing is to focus on the areas that you need to improve and attack them. The only way to pass the CPA exam is to improve your weak areas and stay dedicated. Here are a few tips.

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