For aspiring CPAs, one of the most common questions is, “Which CPA exam section is the easiest?” Deciding where to begin your CPA exam journey is crucial. It can influence your study approach, overall confidence, and long-term success. Some candidates prefer to start with the most challenging section to get it out of the way, while others choose to build momentum by beginning with the easiest. Understanding which section is easiest based on your background and strengths will help set the foundation for a successful study plan.

In 2024, the CPA exam experienced significant changes, including the removal of the BEC exam and the introduction of three new discipline sections. The transition reshaped how CPA candidates approach the exam, bringing new considerations for study strategies and exam preparation. Along with these changes, it is essential to think strategically about the order in which you attempt each CPA exam section.

The Removal of the BEC Exam

Previously, the Business Environment and Concepts (BEC) section was widely considered the easiest CPA exam section due to its mix of economic concepts, business concepts, multiple-choice questions (MCQs), corporate governance, and written communication tasks. However, with the BEC section removed, candidates now have three discipline sections to choose from: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and Planning (TCP). The removal of BEC has introduced more specialized paths for candidates, allowing them to focus on areas aligned with their career goals or chosen discipline.

This shift has made it even more important to assess the difficulty level of each exam section carefully. Since the removal of BEC, candidates need to decide whether to begin with one of the core sections or the new discipline sections based on their strengths and future professional focus.

Understanding the CPA Exam Structure

The CPA exam is now divided into four core sections and three discipline sections, each designed to test different skills and knowledge areas:

• Auditing and Attestation (AUD)
• Financial Accounting and Reporting (FAR)
• Regulation (REG)
• One of three discipline sections:
  • Business Analysis and Reporting (BAR)
  • Information Systems and Controls (ISC)
  • Tax Compliance and Planning (TCP)

Each section presents unique challenges, making it difficult to determine a universally easy section. The specific content of each section, its integration of operations management concepts, and your familiarity with the material will greatly influence how easy or hard you find each one.

CPA Exam Scores: What You Need to Know

A key consideration when choosing which section to start with is understanding CPA exam scores and the exam format. Each exam section is scored on a scale of 0 to 99, with a passing score set at 75. The scoring process evaluates your performance on multiple-choice questions (MCQs), task-based simulations (TBS), and, in some cases, written communication tasks. The scoring weight varies by section, and it’s essential to consider how the specific format might impact your performance.

For example, the FAR section contains more heavily weighted simulations, while REG and the discipline sections may focus more on multiple-choice questions and the application of concepts such as tax laws, federal tax procedures, or financial management. Understanding what the CPA exam requires and how scores are calculated can help you tailor your study plan to focus on the areas where you can maximize your performance.

The Discipline Sections: Which Is Easiest?

With the removal of the BEC exam, the three new discipline sections provide flexibility for aspiring CPAs. Choosing the right section is essential, as each focuses on different aspects of accounting and business operations.

Business Analysis and Reporting (BAR) focuses on financial reporting, business analysis, and technical accounting concepts. It is designed for candidates pursuing roles in corporate finance or financial analysis. This section can be challenging due to the depth of financial accounting knowledge required, including topics like IFRS and GAAP. Candidates need a deep understanding of financial statements and reporting standards, making this a tough section for some.

Information Systems and Controls (ISC) is seen by many as the easiest of the discipline sections. ISC focuses on information systems, data management, cybersecurity, and internal controls. Candidates with a background or interest in information technology or systems controls may find this section easier because it emphasizes conceptual knowledge and application over memorization of technical accounting standards. The conceptual framework of ISC is more accessible to those who are comfortable with technology and controls.

Tax Compliance and Planning (TCP) covers federal taxation, business law, and tax planning. While TCP can be complex, candidates with experience in tax or those who work in public accounting may find it more straightforward than the other discipline sections. For tax professionals, TCP may offer a natural fit as one of the easier CPA exam sections.

Comparing the Core Sections

In addition to the discipline sections, candidates must also take the core sections of the CPA exam, including Financial Accounting and Reporting (FAR), Auditing and Attestation (AUD), and Regulation (REG).

Financial Accounting and Reporting (FAR) is often considered the hardest exam section due to the breadth and depth of material. FAR tests knowledge of financial accounting, governmental accounting, non-profit accounting, and technical reporting requirements. Candidates must master a large volume of material and apply complex standards, making it a difficult section for most candidates.

Auditing and Attestation (AUD) focuses on the entire audit process, including understanding internal controls, audit procedures, and ethical guidelines. AUD is moderately challenging, especially if you’re familiar with professional responsibilities in auditing. The application of auditing standards, coupled with the need for critical thinking, makes this section a considerable challenge.

Regulation (REG) is another demanding section, covering a wide range of material, from business law to federal taxation and professional conduct. Candidates with a strong tax or legal background may find this section easier, but the amount of memorization required for laws and tax regulations can make it challenging for others.

Continuous Testing: A Game Changer for CPA Candidates

One of the most significant changes in recent years is the shift to continuous testing for the CPA exam. Previously, candidates were constrained by specific testing windows and blackout dates. With continuous testing, candidates can now schedule their exams year-round, offering more flexibility in planning and execution.

This change allows candidates to take the exam at their own pace, which is particularly beneficial for those balancing an accounting career or other professional responsibilities. Continuous testing enables better strategic planning, as candidates can attempt sections as soon as they feel prepared without waiting for testing windows to open.

Why Starting with the Easiest Section Matters

Starting with the easiest CPA exam section can provide a significant confidence boost. Early success in the CPA exam allows candidates to focus their energy on the more challenging sections without feeling overwhelmed. Choosing a section that aligns with your strengths, such as Information Systems and Controls (ISC) if you have a tech background, can provide a solid foundation for tackling the harder sections later on.

Strategic Planning for CPA Success

A strong understanding of strategic planning is crucial for success in the CPA exam. Deciding the order in which to take each section, factoring in your areas of expertise, and preparing for exam scores is a key part of your CPA journey. By starting with an easier section, you can build momentum and reduce the risk of burnout as you approach the more difficult topics with challenging questions on such topics as financial accounting, financial planning, or federal tax procedures.

Mastering Task-Based Simulations and Written Communication Tasks

Regardless of which section you start with, mastering task-based simulations (TBS) and written communication tasks is essential. These formats test your ability to apply accounting principles and communicate effectively, skills that are critical for passing the CPA exam. Practicing TBS and honing your written communication skills will help prepare you for both the discipline and core sections of the exam.

Foundational Knowledge and Practice Materials

Building a strong base of core knowledge is essential for success. Whether tackling economic concepts, business concepts, or tax regulations, the ability to apply and analyze material is more critical than memorization alone. High-quality study materials and regular use of practice questions will help solidify your understanding and ensure that you are well-prepared for the exam.

Conclusion: Choosing the Right Section to Start With

The removal of the BEC exam and the introduction of discipline sections have added new considerations for candidates. With the time constraints of the average candidate and the amount of study hours required, this exam can feel daunting. Deciding where to start depends on your background, career goals, and comfort level with the material. Whether you begin with Information Systems and Controls (ISC) for a more conceptual exam or challenge yourself with Financial Accounting and Reporting (FAR), starting with the easiest section can provide the momentum needed to complete your CPA journey.

By understanding your strengths, using strategic planning, and practicing thoroughly with CPA exam materials, you’ll set yourself up for success and move closer to becoming a Certified Public Accountant.