Hardest CPA Exam Part

Which CPA Exam Section is the Hardest?

According to the AICPA’s published pass rates, the hardest part of the CPA exam is FAR. The 2016 cumulative pass rates show that candidates consistently performed worst on FAR than the AUD, BEC, and REG with pass rates of 45.42%, 45.82%, 55.54%, and 48.41%, respectively. This wasn’t always the case. In most prior years, AUD

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