What Is the Hardest Section of CPA Exam Review?

 If you are totally determined to achieve your goal, then there is nothing impossible. On this planet which exists manmade, that is easy to be done. You must keep in mind If you have chosen your goal, then you must be committed to it. However, moving to the CPA exam consists of four sections; Business Environment and Concepts (BEC), Auditing and Attestation (AUD), Regulation (REG), and Financial Accounting and Reporting (FACR). While all applicants must take the CPA Exam, additional criteria vary by jurisdiction.

Do many CPA aspirants want to know What is the hardest section of CPA Exam Review? Your accounting background will determine which CPA Exam Review topic is the most challenging for you. While many candidates believe the FAR component to be the toughest, if you've never done an audit, you may find AUD, with its concentration on tax law, to be more difficult.


So from all four sections, as per our study and what we have seen, most of the students found Financial Accounting and Reporting (FACR) to be the hardest part of the CPA Exam Review, why Financial Accounting and reporting the hardest, so we will explain it further along with solutions.


Why The Financial Accounting And Reporting Is Hardest Section Of CPA Exam?


The FAR portion begins with two multiple-choice tests, each with 33 MCQs. You are then permitted to begin two tests, each of which has eight task-based simulations. So bear in mind that you must prepare for all questions; do not assume, "I can earn passing grades," but rather set a high goal, and you will achieve it. Around 30-40% would be a financial statement accounting concept, 25-30% would be a conceptual framework and financial reporting, 5-15% would be state and local government accounting, and 20-30% would be transactions. Here are some study tips which need to keep in mind; 


  • First and foremost, maintain an intense focus on concepts.

  • Clear your concepts in your mind

  • Cover all of the topics, and do not leave anything out.

  • Allow ample time for studying.

  • Consistency is always important, so practice regularly for the greatest results.


The CPA-FAR test encompasses a significant amount of information, and it is critical to go through the CPA review material and cover all subjects.  And always find the best CPA Exam Tutor who will guide you more and give more clarity on topics.


Vishal CPA Prep is one of the most reputed institutions for CPA Exam Preparation in USA and offers classes at very reasonable prices. We are dedicatedly working to achieve our aspirant’s desirable scores. So get in touch with us and get proper CPA Exam Advice.



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