Is the CPA Exam Tough? Complete Difficulty Analysis & Pass Rate Insights

The US CPA Exam is known for its complexity, low pass rates, and demanding preparation. But many ask: Is the CPA Exam tough? This article breaks down the difficulty level of each section, analyzes pass rate trends, and explains why the exam feels so challenging—along with strategies on how candidates can beat it.

What Makes the CPA Exam Tough?

The CPA Exam is widely recognized as very challenging—but far from impossible. Tens of thousands pass each year, showing that with proper preparation, success is achievable.

The difficulty arises from several factors:

Vast content scope: Covers accounting, auditing, regulations, technology systems, and taxation.
High-order thinking: Beyond memorization, it demands analysis, application, and critical thinking via Task-Based Simulations (TBSs) and Multiple-Choice Questions (MCQs).
Time pressure: Each 4-hour section includes complex questions, and once a testlet is completed, you can’t go back.
Adaptive structure: The MCQs adjust difficulty based on performance, making the exam unpredictably hard.

CPA Exam Pass Rates

Average pass rates for the CPA Exam generally range between 40–60% per section, highlighting its high difficulty. These numbers are derived from AICPA and UWorld, and CPA eligibility also plays a vital role.

Core Sections (Must take all three):

AUD (Auditing & Attestation): 45–48%
FAR (Financial Accounting & Reporting): 37–42% — consistently the lowest pass rate and typically considered the toughest section
REG (Regulation): 60–63% — comparatively more straightforward, as it’s rules-driven

Discipline Sections (Select one):

BAR (Business Analysis & Reporting): 34–43% — regarded as extremely difficult, a “FAR part 2” in complexity
ISC (Information Systems & Controls): 50–62% — moderate difficulty for tech-savvy candidates
TCP (Tax Compliance & Planning): 72–82% — the highest pass rate among all sections

CPA Exam First-Try Success Rates

Only about 20% of candidates pass all four required sections on their first attempt.
First-time takers tend to outperform repeaters: Q4 2024 data shows a 51% pass rate vs. 39% for retakers.

This makes it clear why candidates ask, “Is the CPA Exam tough?”—the combination of tough content, strict formats, and modest pass rates creates a real challenge.

Section-by-Section CPA Exam Difficulty

Section	Q1	Q2	Cumulative
AUD	44.30%	49.05%	46.92%
FAR	41.67%	43.52%	42.66%
REG	62.03%	63.58%	62.89%
BAR	37.64%	47.26%	43.32%
ISC	61.23%	71.96%	68.69%
TCP	75.94%	80.63%	78.57%

Note: Data sourced from UWorld; candidates can also verify with AICPA’s official page.

Why Is the CPA Exam Tough Beyond Just Numbers?

The CPA Exam isn’t just about statistics—it feels tough for additional reasons:

Time investment: Requires 300–500 hours of study across all sections, spread over 18 months.
Adaptive testing pressure: Questions adjust dynamically, keeping even strong candidates under stress.
TBS fatigue: Simulations follow MCQs when mental energy is low—application-heavy and draining.
Dynamic content (REG/TCP): Rules and laws change annually, requiring updated prep.
Psychological toll of retakes: Re-testers often lose morale and may focus too narrowly on weak areas.

Success Strategy: How to Beat the CPA Exam

If you’re wondering how to pass if the CPA Exam is tough, here are proven strategies:

Understand section strengths/weaknesses – FAR and BAR need extra preparation.
Plan strategically – attempt harder sections early to allow time for retakes.
Prioritize conceptual mastery over memorization.
Practice under timed conditions, especially for TBS.
Use structured review programs (like UWorld) — data shows higher pass rates.
Study consistently avoid cramming; use the full 18-month window.
Maintain first-taker advantage confidence helps boost performance.

Final Verdict: Is the CPA Exam Tough?

Yes the CPA Exam is tough, but for good reason. It ensures only qualified, well-prepared professionals enter the accounting field. The dense content, adaptive testing, and high-level applications make it one of the most demanding licensure exams worldwide.

Still, with persistence, strategy, and the right resources, candidates can succeed. Nearly half of exam takers clear individual sections each sitting—and those who stick with it go on to become successful CPAs.