What is the most difficult part in CPA exam?

There is no single "most difficult" part in the CPA exam, as the difficulty of each section can vary depending on an individual's strengths and weaknesses. However, some sections are generally considered more challenging than others.

1. Financial Accounting and Reporting (FAR)

FAR is widely regarded as the most difficult CPA exam section. It covers a broad range of topics, including financial statement preparation, accounting standards, and financial analysis. The material is complex and requires a strong understanding of accounting principles.

2. Auditing and Attestation (AUD)

AUD is another challenging section of the CPA exam. It covers the auditing process, internal controls, and financial statement fraud. The material is technical and requires a good understanding of auditing standards and procedures.

3. Regulation (REG)

REG covers various tax laws, regulations, and reporting requirements. The material is complex and requires a good understanding of tax law.

4. Business Environment and Concepts (BEC)

BEC covers a wide range of business topics, including economics, finance, and management. The material is diverse and requires a good understanding of business concepts.

Ultimately, the best way to prepare for the CPA exam is to study all of the material thoroughly and practice answering multiple-choice questions and simulations.