@Kricket- Now that I agree. They are ALL hard.
FAR has just an insane amount of material and with IFRS now being heavily tested, it's gotten a lot worse.
AUD requires a lot of analysis and the questions can be extremely trickiest.
REG has a lot of tax rules and exceptions. And the Business Law portion is very dry. And I think the MCQs in Business Law are pure evil.
BEC has material that is just as difficult as FAR. The only thing that makes it not as hard as FAR is that it has less material.
I guess I could see BEC being hard if you don't have a good grasp in Economics, Finance, Cost Accounting and IT. With me, I learned a lot from college in all those areas. In fact, I actually enjoyed Economics in college. So since I learned a lot and remembered the stuff, it helped with the studying process. IT was the only area that I had difficulty with. But with a lot of practice, I was able to tackle the questions with common sense. But I had to do hundreds of questions before finally being able to tackle that area.
What made REG very difficult for me is that a lot of stuff you study does not appear on the exam. The questions that appear on the exam come out of nowhere. With BEC, the questions were right from the stuff I studied. Maybe I was lucky and got a better exam. But there were no surprises when I took BEC.
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