The credential of Certified Public Accountant (CPA) is a vital step for anyone interested in a career in accounting. It proves an accountant’s knowledge and dedication, and is required for many companies and roles. The CPA exam is one of the most difficult professional exams. However, with proper preparation, candidates can more easily overcome the challenge. Find out how you can best prepare for the exam and make the experience as painless as possible.
Factors Contributing to the Exam’s Difficulty
The CPA exam was developed by the American Institute of Certified Public Accountants. It’s regularly updated to meet new regulations and test relevant, real-world scenarios.
Each section is a comprehensive knowledge test in a different area of public accounting. Candidates are required to pass four sections (3 Core Sections + 1 Discipline Section), which are administered one at a time, within a 30-month window. Many finish much sooner, in as little as 6 to 12 months, if their lives and study methods are conducive.
The score for each test ranges from 0 to 99, and candidates must achieve at least a 75 to pass. Pass rates demonstrate the difficulty of the exam.
In 2025, statistics show:
pass rate
pass rate
pass rate
pass rate
pass rate
pass rate
As you can see, the three core exams, AUD, FAR, and REG, are among the most difficult. The BAR section also acts as a hurdle for many candidates. Many test-takers have to retake at least one test during their CPA licensure journey.
What is it that makes these sections so hard? Read on to find out.
Comprehensive Content Coverage
The biggest reason the CPA exam is so challenging is the sheer amount of information and knowledge being tested. Each section is a deep dive into industry-specific topics, covering a large body of material.
Here’s a simple explanation of what each section covers:
- Auditing and Attestation (AUD): Tests risk assessment and response planning, procedures and gathering evidence, ethics, formulating conclusions, and reporting.
- Financial Accounting and Reporting (FAR): Frameworks, standard-setting, financial reporting, financial statement accounts, transactions, governments.
- Regulation (REG): Ethics, federal tax procedures, business law.
- Business Analysis and Reporting (BAR): This Discipline Section builds on concepts from the FAR exam.
- Information Systems and Controls (ISC): This Discipline expands on the concepts tested in AUD.
- Tax Compliance and Planning (TCP): This Discipline elaborates on concepts in REG.
In 2024, the CPA exam was updated as part of the “CPA Evolution” initiative. Instead of only four sections, the exam was expanded into three Core Sections and three Discipline Sections. Candidates must complete all three Core exams, but can choose which Discipline exam to take, depending on their intended career path.
FAR is generally considered the hardest core section since it covers detailed financial reporting standards, plus government accounting and complex transactions. It usually requires candidates to spend the most study hours on these topics.
BAR is even more difficult, expanding on the topics in the FAR section.
Learn more about the different sections of the CPA exam.
Application of Knowledge
Memorization alone is not enough for the CPA exam. Candidates must be able to apply their knowledge practically.
Each section is divided into sub-sections, called testlets. Each testlet requires test-takers to carefully interpret financial data, complete entries, evaluate compliance, and analyze other niche information.
The applied nature of the question formats can cause even strong students to struggle. Active reading and strong comprehension skills are key, along with being well-studied in all the accounting material.
Questions on the exam are scaled. A 75 is required to pass, but it does not represent a percentage of correct answers. Usually, the MCQ and RBS sections each account for 50% of the score.
Question Formats
Each testlet consists of multiple-choice questions (MCQs) and task-based simulations (TBSs). The TBS case studies are based on real-life situations that accountants may face in their careers. Candidates must be able to understand the situation quickly and use critical thinking to complete the required task decisively.
Candidates might need to complete a spreadsheet or journal entry, perform research, or review documents. The most common simulations for TBSs include:
- Research: Review authoritative sources, finding and quoting codes.
- Document Review: Using provided documents, such as bank statements, invoices, or memos, analyze and suggest edits or procedures.
- Journal Entries: Evaluate financial documentation and determine what must be entered into a journal.
- Open Response: Lists of options, fill-in-the-blanks, etc.
Another reason the exam is so hard is because in order to qualify for it, you first need an extensive education.
Time Constraints
The test is extremely time-bound. In each of the four sections, candidates are given only 4 hours to complete the entire exam. This might sound like a lot of time, but there are many questions per section.
Each section consists of 57 to 88 questions. Here's the breakdown based on the 2025 version of the CPA exam:
| Section | MCQs | TBSs |
|---|---|---|
| Financial Accounting and Reporting (FAR) | 50 | 7 |
| Auditing and Attestation (AUD) | 72-78 | 7 |
| Regulation (REG) | 72 | 8 |
| Business Analysis and Reporting (BAR) | 50 | 7 |
| Information Systems and Controls (ISC) | 82 | 6 |
| Tax Compliance and Planning (TCP) | 68 | 7 |
Many candidates, especially first-time test-takers, run out of time or rush and make simple mistakes.
The only real way to mitigate this challenge is through lots of study and practice tests to get experience answering questions quickly.
At the same time, sustained effort and intense thinking for four straight hours causes fatigue, which also contributes to mistakes.
Common Challenges and How to Overcome Them
Like any exam, candidates have many ways they can (and should) prepare. It’s a very serious undertaking, not something that can be done at the last minute or with minimal preparations.
Intelligence alone is not enough to guarantee success. Candidates must prepare, both to ensure fluency with the information and familiarity with the content and format. Most candidates fail at least one exam before successfully gaining their licensure.
Here, we’ll discuss the main challenges candidates need to mitigate on their CPA journeys.
Managing Exam Anxiety
It’s normal for anyone going into a big test to feel anxious. Unfortunately, anxiety causes test-takers to be more likely to make simple mistakes or spend too much time on each question as they struggle to calm down and focus.
CPA candidates feel the weight of their future hanging in the balance, which adds to the pressure.
There are a few tactics you can utilize to reduce stress during the exam:
- Prepare: Regular practice exams help candidates feel more confident and comfortable with the test format, question types, and pacing.
- Remember It’s Normal: For some, being aware that everyone in their position feels the same way can be reassuring. Remember that others have overcome this challenge, and so can you.
- You Can Always Try Again: Failing an exam is never a good feeling, but remember also that it’s extremely common. In fact, about half of all CPA candidates fail at least once. Though it would be disheartening, remember that you can always try again.
- Calming Habits: Develop a few techniques that work for you that you can do in the exam room to calm down. This can be simple things like taking a few deep breaths, tensing and relaxing your muscles, small stretches, grounding, or thinking positive affirmations. The few seconds you take for relaxation will make you able to complete questions faster afterward, so don’t worry about “wasting time.”
- Equip Yourself In Advance: Arm yourself with a good night’s sleep, good nutrition, and hydration. A hungry or dehydrated brain has a much harder time completing tasks, even if you prepared enough in your studies. Hunger and dehydration also contribute to anxiety, so arrive at your exam fully sated to put on your best performance.
Balancing Study with Other Commitments
It’s recommended that candidates study 10 to 20 hours per week in preparation for the exam.
While this can sound overwhelming, especially if you have a full-time job and/or other commitments, remember that you have 30 months to complete all four sections. Though it will take a lot of hard work and dedication, you can achieve your goal.
Each section has a minimum and maximum amount of recommended study hours.
Here’s a breakdown of the recommended study times for the CPA sections:
| Section | Minimum Hours | Maximum Hours |
|---|---|---|
| Financial Accounting and Reporting (FAR) | 100 | 120 |
| Auditing and Attestation (AUD) | 70 | 90 |
| Regulation (REG) | 80 | 100 |
| Business Analysis and Reporting (BAR) | 60 | 90 |
| Information Systems and Controls (ISC) | 60 | 90 |
| Tax Compliance and Planning (TCP) | 60 | 90 |
| TOTAL (Including only 1 Discipline) | 310 | 400 |
If possible, avoid having a full-time job until you’re done with your exams.
Candidates must learn how to create and adhere to a realistic schedule to balance their study time with other commitments. The good news is that this is a skill that will serve you well for the rest of your life!
Courses and coaching programs can help you stick to your goals. Having a class to attend with a teacher to hold you accountable, not only with your time commitment but also ensuring you’re improving in your studies, is very helpful.
Inform your friends and family about your commitment and strict time constraints to avoid further scheduling conflicts. Having people who can support you by doing chores and errands can also be a huge help.
Make sure to utilize all the study materials available to you.
Scheduling Your Exams
There’s a fine balance between scheduling exams well enough in advance to secure a place, while also keeping enough time to study in the interim, and also not forgetting any information you studied for previous exams.
Creating a steady timeline in advance is the best way to ensure your planning makes sense. Many candidates take an exam every 2 to 3 months, which allows them enough time to study and maintain momentum.
Taking the exams in a certain order can also be helpful. FAR is often the hardest section, so many students work on passing it first before scheduling their subsequent exams. Overcoming the hardest hurdle first can provide a great motivation boost.
Others might want to start with a less daunting section and build confidence. It depends on your goals and personality.
Staying Motivated
The motivation and enthusiasm you feel when you schedule your first exam might start to wane by the time you’ve studied for 200 hours.
The journey to CPA can last well over a year. While the extended 30-month deadline gives those who need time a sigh of relief, it can also cause a sense of non-urgency for others. Unless you truly need more than a year to complete all four sections, try to keep progressing at a fast pace to keep up your momentum.
Small goals in between can help you sense your progression. Tracking your study hours, completing a chapter, improving your practice score, and finishing a simulation set can give you visible progress markers.
Supportive friends, family, fellow candidates, and teachers or coaches can provide encouragement to help you stay on track.
Remembering why you started pursuing your CPA credential in the first place can also motivate you to keep pursuing your goals, whether that's financial stability, job security, or a deeper goal.
The Exam is not harder or easier to pass at different times. An increase in pass rates simply means that candidates are better prepared.
aicpa-cima.com
Struggling to Focus While Studying
Studying at the best of times is usually rather dull. When you’ve been doing it for hundreds of hours, it can feel downright demoralizing. To avoid falling into the study pit of despair, it helps to create a structured study plan.
Your study plan should include:
- Daily or weekly study hours
- Regular practice questions (both MCQs and TBSs)
- Full practice exams under timed conditions
- Working with a coach, tutor, or study program
Supplementing your home study with guidance from a course or coach is a highly effective method for maintaining motivation and direction. They can help you learn active study methods rather than passive reading. Study programs are excellent for getting professional assistance in learning how to take the exam and simulating testing conditions for practice.
Overall, it’s important to stay consistent. Developing a study habit is the best way to ensure you’ll stay on track in the long run.
So, how hard is CPA exam? No matter how much preparation you put in, it will be a challenging test due to the time limits and the level of knowledge demanded of you. However, putting in enough effective study hours and running through mock tests can help you train so you can approach exam day with confidence.
Which section of the CPA exam do you think is the hardest?
References
- How Hard Is The CPA Exam: Scoring, Pass Rates & Study Tips. (n.d.). In www.franklin.edu. https://www.franklin.edu/blog/accounting-mvp/how-hard-is-the-cpa-exam
- How Long Do You Need to Study for the CPA Exam? Welker, Bryce. (December 11, 2025). In Miami Herald. https://www.miamiherald.com/careers-education/how-long-to-study-for-cpa-exam/
- Learn more about CPA Exam scoring and pass rates. (n.d.). In www.aicpa-cima.com. https://www.aicpa-cima.com/resources/article/learn-more-about-cpa-exam-scoring-and-pass-rates
- NASBA. (n.d.). CPA Exam FAQ. In NASBA. https://nasba.org/exams/cpaexam/examfaq
Summarize with AI:
Did you like this article? Leave a rating!
Loading...
