I think it depends on your experience.
I worked a tax internship the months before REG, that helped. I did a tax/law class right before it too, definitely helped.
I had 3 internships total – 2 in auditing. So AUD was a breeze for me. AUD really starts to click after you have a little real life experience. I can imagine it is difficult when you have to conceptualize things you have never seen before.
IMO,
1. FAR – Hardest/Most time consuming to study for. Maybe because it was my last test, got burned out?
2. REG- Once again, lots of materials, lots of rules.
3. BEC – The difficulty comes from the “mixed bag” feel that is BEC
4. AUD – Can be easier if you have experience, though I imagine this is harder for those without auditing experience.
REG - 92
AUD - 90
BEC - 82
FAR - 82
BISK Review Materials
DONE! /Happydance