The CPA Exam in 2025: What's the Hardest Section & How to Tackle It?

Introduction

Every CPA candidate wants to know: Which CPA Exam section is the hardest? While difficulty varies by individual strengths, recent pass rates and candidate feedback highlight certain sections as more challenging than others.

At CPA Eligible, we analyze the latest trends and provide expert strategies to tackle the toughest CPA Exam sections in 2025.

1. What's the Hardest CPA Exam Section in 2025?

Based on historical pass rates and candidate reviews, the most challenging sections are:

• 📌Financial Accounting and Reporting (FAR) – Often cited as the hardest due to its complex financial reporting topics (Becker FAR Study Guide).
• 📌Business Analysis & Reporting (BAR) – A Discipline section introduced in 2024, focusing on advanced financial analytics (AICPA-CIMA BAR Overview).
• 📌Auditing & Attestation (AUD) – Candidates struggle with auditor judgment and framework application (NASBA CPA Exam Resources).

2. How to Tackle the Hardest CPA Exam Sections

• ✅FAR Study Tips:
  • Master GAAP and financial statements early (Becker FAR Course).
  • Use AI-powered practice exams for real-world application (AICPA-CIMA Exam Prep).
• ✅BAR Study Tips:
  • Focus on data analytics and reporting techniques (Becker BAR Guide).
  • Take Finance and Managerial Accounting review courses to strengthen concepts.
• ✅AUD Study Tips:
  • Practice auditor judgment scenarios and multiple-choice questions (AICPA-CIMA AUD Resources).
  • Watch real-life auditing walkthroughs for deeper understanding (NASBA CPA Exam Materials).

3. CPA Eligible's Support for Tough Exam Sections

We provide:

• 🔹Personalized study plans tailored to your weak areas.
• 🔹AI-driven practice exams to refine test-taking skills.
• 🔹One-on-one coaching to help you break down difficult concepts.

Conclusion

FAR, BAR, and AUD remain the toughest CPA Exam sections in 2025, but strategic preparation and expert support can make all the difference.

📌Want expert guidance on mastering the hardest CPA sections? Contact CPA Eligible today!