CPA Exam Sections [Hardest to Easiest] - Gleim Exam Prep (2024)

Among the three core sections, FAR has a reputation for being the hardest, and it typically has the lowest pass rate.AUD and REG tend to be middle of the road.

The CPA Exam is difficult, and the overall pass rates hover around 50%, The AICPA’s goal is for every candidate who passes the exam with the minimum passing score of 75 to reflect positively on the profession. Passing this exam confirms you have the competence to practice in a highly specialized field. To ensure this, the CPA Exam tests candidates at advanced skill levels.

The four skill levels tested in the CPA Exam sections include:

1. Remembering and understanding
2. Application
3. Analysis
4. Evaluation