[Spalding]

Hey just wanted to get a sense what people thought was the hardest reg chapters/topics in Becker?

Helps me put into perspective what is a challenging subject for everybody if we struggle in a topic

FAR - August 2014 - Passed
AUD - November 2014 - Passed
REG - May?
BEC - Feb 2015 - Passed

[win2bet]

many different types of options, commercial paper, & have to know the differences btwn corporate, individual, and partnership tax

REG 68,87
BEC 85
FAR 75
AUD 64,64, 86!

[justgivemea75]

I'm much more of a numbers person, so for me, tax was pretty straightforward (minus the estate tax part, which I just never understood). The commercial paper crap, whichever chapter that was, was the worst for me. All of it sounded the same and I never got any better at it no matter how many times I read it.

FAR - 84
AUD - 76 (phew)
BEC - 88
REG - 77

DONE!

[Anonymous]

I'm studying for REG right now and, in my opinion, REG is similar to FAR. No chapter, by itself, is all that difficult. It's just that there's a ton of material with a ton of nuances and exceptions that you need to know. I also think the Business Law section can be tricky because it gets confusing. There are a TON of rules for things like Contract Law, Commercial Paper and so on. But, again, no chapter is overly difficult. Unlike BEC where B2 and B3 absolutely suck.

The nice thing about the math and calculations with REG is that they're all very straight forward. You can do a lot of them in your head. Unlike BEC or FAR where you had to write it all down.

[Mamabear]

Commercial paper and contracts sucked. For tax–property transactions can be tricky and of course remembering all the difference in tax between corporation types (partnership wasn't awful, but c-corp versus s-corp–know those differences!!)

CPA Exam - Finally DONE (November 2014)
BEC (08/10/13) 80
AUD (08/24/13) 65 (11/13/13) 85
FAR (04/12/14) 81
REG (07/19/14) 69 (11/29/14) 87!!

[Last Chance CPA]

@win2betmore – How did you jump your score from 68 to 87? I have failed 3 times with scores in the 60s…

FAR - 76
AUD - 75
BEC - 75
REG - 76

Now I need some experience!!! And some networking...

[rana_cali]

Definitely Commercial Paper and Bankruptcy!

AUD: 84
FAR: 75
BEC: 78
REG: 75

DONE-ZO!!!!!!!!

REG: Used Becker 2014 book, NINJA MCQ, Ninja notes, ninja audio
_______________________________
CFE since Oct. 2013.

[Megatron]

Please please please do yourself a favor and practice as many sims as you can. I thought the Audit sims were bad, but the Reg ones are no joke in my opinion. I guess from my hatred of taxes, oh well. I also have Becker and Ninja MCQs, but I didn't do all the sims I could have. I will not make the same mistake twice.

FAR - 77
BEC - 77
AUD - 89
REG - 85

[Anonymous]

Like kind exchanges are pretty rough.. calculating the gain/loss realized, recognized and the tax basis of items can get tricky.

Commercial paper, PMSI, attachment crap.. SEC regulation 504, 505, 506 – can get confusing if you don't make a chart or sit down and actually digest what the rules are.

Differences between Securities act 1933 vs 1934.

Surprisingly, the tax stuff isn't so bad. But be sure to know it, since more likely than not, you're going to see tax sims and not ethics/blaw ones.

[win2bet]

@ Lastchance I just went over all the material once again, and went over certain parts I didn't study on my first try. Need to go over every word when studying!

Also, on my 2nd test the SIMs were an absolute gift, were all things I was very comfortable with – statute limitations on returns & refunds, what charitable contributions qualify, taxability of options, & differences with Partership, S corp, & C Corp. Nothing took a long time to do

While my 1st test I got international tax, wash rules, filling in a tax return section, due dates of return under diff situations.

I honestly think if i took the same 1st test again, i may have failed, the sims was that hard.

REG 68,87
BEC 85
FAR 75
AUD 64,64, 86!

[futurecpa1991]

I thought the hardest part of reg was estate and trust tax. And to be honest, I never really did fully understand it.

AUD - 96 (Jan 15)
REG - 90 (Feb 15)
FAR - 85 (Apr 15)
BEC - 82 (May 15)

[Author]

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