At Roger CPA Review, we get this question a lot, so we conducted a poll and discovered that CPA Exam candidates believe FAR is the most difficult section of the CPA Examby far. 59% of all students surveyed report that FAR is tougher than the other three -- BEC, REG and AUD--combined

Why is FAR so hard?
Most students agree that the amount and variety of information you need to remember makes this test the trickiest. The FAR exam will test your knowledge of general accounting principles Capital leases, bonds and balance sheets but also your dedication and time management.

Study up a Storm.
It is best to go into your studies knowing just what youre getting yourself into. If you know ahead of time that this section requires more commitment than BEC, for example, then put in those extra hours to ensure that youll pass. Choose a CPA Review course that weeds out unnecessary information and prepares you for the most frequently tested items on the exam. Dedicate the 150 recommended hours of studying for the FAR exam, and youll set yourself up for a win!

Watch that clock! Time management on the CPA Exam is crucial! The 4-hour FAR exam is comprised of 3 testlets of 30 Multiple Choice Questions, and 7 Task-Based Simulations. We recommend, based on the success of our students, allotting 45 minutes to each Multiple Choice Testlet and 90-105 minutes for the Task-Based simulations.

Save the best for last, and the worst for first?
We recommend choosing the section you believe will be the most difficult and sitting for that exam first. That way, if you have a tough time tackling that exam, you wont lose the credit for the other sections. Curse that 18-month rolling window.

Study hard and those three letters are not so far away.

Do you agree that FAR is the most difficult CPA Exam section?