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How Hard Is the CPA Exam Quick Facts

  • The CPA exam is difficult because it covers an extensive amount of information and is meant to adequately prepare CPAs with critical knowledge and skills
  • The average pass rate for the CPA exam is around 50%
  • The FAR section of the CPA exam has the lowest pass rate (around 45%)
  • The BEC section of the CPA exam has the highest pass rate (around 60%)
  • The minimum passing score for the CPA exam is 75 (on a scale from 0 to 99)
  • You can retake the CPA exam as many times as needed to pass

What Are the CPA Exam Pass Rates for All 4 Parts?

Overall, the average CPA pass rate is around 50%. And according to the AICPA, 2021 cumulative pass rates for the CPA exam through the third quarter are:

AUD: 48.93%
BEC: 62.49%
FAR: 45.92%
REG: 60.65%

Which is the hardest section of CPA exam? As you can see, FAR has the lowest pass rate and that is consistent with recent trends. BEC has the highest pass rate and that is also consistent with recent trends.

Check out our free resource on CPA exam pass rates to learn all about CPA pass rates, how the CPA exam is scored, and much more.

Most candidates do end up failing at least one section of the exam and having to retake it, so it’s helpful to study with a CPA review course, like Wiley CPA, that gives you unlimited access to your study plan until you pass all 4 parts.

Time management while taking the exam

Another challenge presented by the CPA exam is time management while taking the exam. You get 4 hours to take each section of the exam, and each exam is broken down into 5 testlets (or sets of questions).

Once you complete a testlet, you can’t return to those questions again, so having a time management strategy is key. It’s usually best to give yourself a certain amount of time per question type, which we’ll talk about next.

What Makes the CPA Exam So Difficult?

The CPA exam is notoriously difficult for a number of reasons. Overall, it covers an extensive amount of information—everything newly licensed CPAs will need to know to perform their jobs well. And each section of the exam has its own unique challenges.

So, why is the CPA exam difficult? Let’s talk about some of the main reasons CPA candidates find it so challenging.

Amount of material

The sheer amount of material tested on the CPA exam is reason #1 why it is so difficult. In order to pass, candidates need to demonstrate they have a deep understanding of auditing and attestation, the business environment and related concepts, financial accounting and reporting, tax law, and current regulations.

Time management to prepare for the exam

You will need to budget about 100 hours of study time per exam section to adequately prepare for exam day. So, time management to stay consistent and fit these study hours in is challenging but crucial. It’s also important to budget in time for rest and basic self-care during your exam preparation phase.

If you want to pass the CPA exam quickly, be sure to read our latest blog on How to Pass the CPA Exam in 3 Months.

Time management while taking the exam

Another challenge presented by the CPA exam is time management while taking the exam. You get 4 hours to take each section of the exam, and each exam is broken down into 5 testlets (or sets of questions).

Once you complete a testlet, you can’t return to those questions again, so having a time management strategy is key. It’s usually best to give yourself a certain amount of time per question type, which we’ll talk about next.

Want to be prepared for every type of question on the CPA exam?
Study with our popular CPA Test Bank to ensure you’re ready on exam day.

Application and practice for MCQs

The multiple-choice questions (MCQs) can be tricky, because you will be presented with 4 answer choices, and you need to pick the best answer. The other 3 will be distractors based on common misconceptions.

So, it’s essential to use flashcards to understand and memorize the concepts and to complete a lot of practice questions where you will learn how to read the questions and answer choices and then apply the concepts.

TBS questions

Task-based simulations (TBSs) are often the most challenging question type for CPA candidates. First off, TBS testlets are always after the MCQ testlets, so brain fatigue may already be setting in. And they are just challenging in general because they are designed to present candidates with a common task they will have to face as a CPA.

This could involve research, preparing journal entries, analyzing ratio changes, or correcting memos, and the answer formats can include fill-in-the-blank, matching, or another format.

Writing portion of the BEC exam

BEC is the only section of the CPA exam that has Written Communication Tasks, so some candidates do find these types of questions to be challenging. They are also the last testlet on the BEC exam, so brain fatigue will definitely be setting in at this point.

But, in general, to do well on WCTs, you need to create a well-organized response, develop the points mentioned, and appropriately express yourself in a professional way.

For a more in-depth look at BEC, including a breakdown of each exam topic and study tips, read our article on How To Prepare For & Pass The CPA BEC Exam.

Yearly updates for REG

A challenge for the REG CPA exam in particular is making sure you are studying the most up-to-date information. This is critical because the CPA exam is updated yearly based on new laws and regulations.

Wiley CPA courses are regularly updated with the most current information. So, it’s a good idea to study with a CPA exam review course to make sure you aren’t missing anything as you prepare for the exam.

Be sure to check out our free resource on CPA Exam Changes for a list of the latest changes to all four sections of the CPA exam.

How Is the CPA Exam Graded?

The CPA exam is separated into 4 parts, and each part has a possible score of 0 – 99. You must score 75 or higher to pass each exam part.
Your grade is not a percentage of the number of questions you answered correctly, but rather a weighted combination of your multiple-choice question answers and task-based simulations (and written communication tasks on the BEC CPA exam).

Learn all about how the CPA exam is graded by reading our free guide to CPA exam sections.

Multiple-Choice Questions (MCQs)

Multiple-choice questions make up 50% of your final score on all four parts of the CPA exam (AUD, BEC, FAR, and REG).

Task-Based Simulations (TBSs)

Task-based simulations make up 50% of your final score for the AUD, FAR, and REG sections of the CPA exam. And they make up 35% of your final score on the BEC exam.

Written Communications (WCs)

Written communication tasks are only present on the BEC exam, and they make up 15% of your final score on that section of the CPA exam.

How Hard Is the CPA Exam if You Don’t Study?

Very hard. Regardless of whether you did well in your accounting and finance classes in school, it’s very difficult to pass the CPA exam without studying. You will be tested on a lot of different topics and must memorize a lot of those concepts – concepts that you have not looked at since you were in school. So, it’s not advised to take the CPA exam without studying.

Good preparation is key, including making a study plan, planning the order in which you will take the sections, pacing your studies, investing in the right study materials, and making sure to get enough sleep so you can retain the information you are learning.

How Hard Is the CPA Exam With the Right Study Materials?

Having the right study materials makes preparing for the CPA exam a lot easier. Reading over your old textbook is just not going to cut it. If you invest in the right CPA exam review course, you will get support like:

  • A personalized exam planner
  • Updated study materials based on the latest CPA exam blueprint
  • Adaptive review
  • Bite-sized lessons
  • Video lessons
  • Unlimited access until you pass

Wiley CPA review courses come with all of these features and more. So, studying for the CPA exam is a lot easier when you have the right study materials and support.

How Hard Is the CPA Exam – Frequently Asked Questions (FAQs)

Here are quick answers to some frequently asked questions about how hard the CPA exam is.

  • The CPA exam is difficult because it covers an extensive amount of information. However, it’s necessary for newly licensed CPAs to know all of this information to perform their jobs well.
  • The FAR section of the CPA exam is hard because it’s the most comprehensive of the 4 exam sections, and it has a lot of math questions that are mentally taxing to get through. It has the lowest pass rate of all 4 exam sections and is considered the hardest CPA exam section.
  • The BEC exam tests a broad array of topics from finance and economics to information systems to managerial accounting to a very limited degree. It is considered the “easiest” of the 4 CPA exam sections.
  • The AUD section of the CPA exam is hard because it is the only exam section that tests all 4 different skill levels including a candidate’s ability to evaluate a scenario using several concepts to make a decision.
  • REG is hard because you need to be able to apply and analyze tax law and regulations at an advanced level. The REG section of the CPA exam is updated yearly based on new laws and regulations, so the key to passing will be using up-to-date study materials.
  • You can retake the CPA exam as many times as needed to pass. The only stipulations to consider are that you cannot retake an exam section until you have received your score report, and you need to pass all 4 exam sections within 18 months.
  • Both exams are hard. The CPA exam has about a 50% pass rate. And the bar exam pass rate varies by jurisdiction and can be anywhere from around 40% to 85%.

  • The CPA exam is considered one of the hardest professional exams because of the amount of information it covers and how long it is (16 hours divided between 4 exam sections).

  • The CPA exam has three different types of questions: multiple-choice questions (MCQ), task-based simulations (TBS), and written communication tasks (WC).

  • You need to score a 75 or higher to pass the CPA exam. Note: this is not a percentage—your CPA exam score is based on a weighted combination of your multiple-choice question answers and task-based simulations (and written communication tasks on the BEC exam).

  • Yes. You should answer every question on the CPA exam because wrong answers do not count against you. So, make sure to answer every question in each testlet before moving on.