[stamata]

From researching and reading, it always seems like the common consensus for the most difficult exam is FAR and the easiest is BEC. From what I’ve read, a lot of people rank REG up there with FAR and usually above AUD. Looking at the pass rates though, it looks like REG seems to have a generally higher pass rate than AUD. Does anyone have theories on why?

AUD - 76
BEC - 86
FAR - 78
REG -73, 69, 86! DONE

[Anonymous]

My theory about AUDs pass rate is that anyone that is ESL will struggle way more with this exam than the other three. The entire exam is language tricks because the content is relatively simple

[Anonymous]

You will never get a straight answer on this; it is extremely subjective. I personally suck at cost accounting and hate IT, so BEC was my hardest exam; I passed FAR with no problem.

[impska]

My personal theory about REG is that it's all rules-based. You need to know the rules. There's nothing subjective. No misunderstanding the question.

I also think for REG, more than any of the rest, your chances are very high to have seen extremely similar questions while studying MCQs. I think REG most closely aligns with study materials.

For the SIMS, the AL is complete. In REG, there is no tax SIM that can't be referenced in the IRC.

With AUD – I think a lot of people are auditors and they probably put less effort into it, figuring they know it all already. I bet you have a higher number of test-takers who give AUD a wild try without studying, or studying very little, just to see if they can pass based on their experience.

REG - 94
BEC - 92
FAR - 92
AUD - 99

[leglock]

These are all valid points, but the shroud of secrecy that surrounds the grading causes much skepticism. I still question why the results for an exam that is being graded in real time like Reg, takes 4 weeks to receive in my case.

[impska]

Instead of the BS survey about whether or not you saw any rats at Prometric, they should have a survey that asks useful things.

Like:

How many hours do you estimate that you studied for this exam?

Did you use review material and if so, which one?

Is this your first time taking this exam?

Do you have professional experience that applied to the exam?

How many other sections have you completed?

How recently did you attend college?

Are you married? Children? Male/female? Age?

Then they could publish the data alongside the passrates and it might actually mean something!

REG - 94
BEC - 92
FAR - 92
AUD - 99

[Anonymous]

The tests certainly are curved and that's why so many people either pass with a 75-76, or fail with a 73-74. They have a set pass rate they want to keep for every exam.

[yourmomsaCPA]

With FAR – it's soooo much material that every test has to be pretty varied. The one I received had the stuff I actually studied/understood. When I didn't understand something, I just had to take a deep breath and move on and count on the fact that the probability of that particular subject making or breaking me was low.

With BEC and AUD, the material is much easier to get your arms around simply because the volume is so much less. I did a full study course (Yaeger), the cram, read the whole book, did every single MCQ, and did the WTB for about a week AND moved my test up a week. I was actually able to devote time to understanding everything and at the very end, it didn't seem like the first chapter was *that* long ago.

I'm waiting on my BEC score (Jeff, you said TODAY, right? ;)) and the curve ball with it is 1. there are no SIMS (my strong point) that count for 40%. Sure, there are some WC for 15% but that's totally different. 2. There are even LESS MCQs than with REG and FAR so not only do SIMS not take weight off each MCQ, there are less to spread the weight out. Each one counts! That's my biggest worry.

REG was by far the hardest for me. I promise I was unsure of about 75% of it – SIMS included. It was rough and I thought I failed — and I'm a pompous ahole so for me to say that, it means A LOT.

I forgot sigs were gone!

FAR – 87

AUD – 84

REG – 87

BEC – took 8/26

FAR - 87 2/18/14
AUD - 84 4/2/14
REG - 87 7/23/14
BEC - 78 8/26/14

I'm finally an *official* CPA - TX

[005]

I'm working on FAR now and I think this has to be the hardest… just so much effin material.

I've passed AUD & REG on first try, BEC took me two tries. I'm praying I can knock out FAR on first try as well.

BEC - ✔
REG - ✔
AUD - ✔
FAR - 11/29/14

CPAExcel, Ninja MCQs, and a sh*t ton of coffee

[Ramo843]

For me, order of difficulty was probably be (1) FAR, (2) REG, (3) BEC, (4) AUD, but it all depends on what kind of learner you are.

FAR was extremely hard for me because it was my first and I just studied wrong. The Wiley book problems and TBS were way different from that of the exam, and it threw me for a loop. Regardless, the content was the most difficult.

REG was difficult just because of the sheer volume. The taxation rules can be difficult but just don't get too wrapped up in memorizing all the changing thresholds and phase outs. (Awaiting that score!)

BEC was still difficult, but I found the material more interesting and grasped it better.

AUD was just pure memorization and careful reading of the questions. The word tricks on that exam is your greatest risk. Also, BEC and AUD overlap in a lot of areas, so I probably rank AUD below BEC because I had taken BEC first, and felt AUD had a lot of “refresher” info.

FAR – 81 (1st)

BEC – 82 (1st)

AUD – 96 (1st)

REG – 8/29/2014

FAR - 81 (12/6/2013 - 1st)
BEC - 82 (2/27/2014 - 1st)
AUD - 96 (5/29/2014 - 1st)
REG - 83 (8/29/2014 - 1st)

[Anonymous]

FAR was the easiest for me. It made a lot of sense. AUD was the most difficult, because there was a lot of nonsensical material. FAR is easier for people who like logical problems and can do financial statements. AUD is good for people who are good at memorizing and don't over-analyze the rationale of the material.

English is my first language and I had a hard time throwing real definitions out of the window in order to use the definitions in the Audit world.

[Author]

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