What is the hardest section of the CPA Exam?
Last reviewed
By pass rate, FAR is the hardest section of the CPA Exam at 43.54% for 2026 through Q3, and FAR is the hardest of the three core sections at 43.54%.
All six sections, hardest first
| Rank | Section | Type | Pass rate |
|---|---|---|---|
| 1 | FAR | Core | 43.54% |
| 2 | BAR | Discipline | 43.88% |
| 3 | AUD | Core | 50.03% |
| 4 | REG | Core | 66.32% |
| 5 | ISC | Discipline | 68.56% |
| 6 | TCP | Discipline | 79.75% |
Why the pass rate is a fair comparison
Every section is scaled to the same passing score of 75, so a section's rate is not an artefact of an easier curve. What it does carry is who sat it: the disciplines are chosen rather than assigned, so candidates self select into the one that suits them. That is part of why TCP sits so far above BAR.
Pass rates are the AICPA published candidate pass rates for 2026 through Q3, read from AICPA & CIMA on 2026-10-22. The AICPA publishes them quarterly.
Common questions
What is the easiest section of the CPA Exam?
TCP has the highest pass rate at 79.75%, which makes it the easiest section by that measure.
Is FAR harder than REG?
On 2026 rates through Q3, FAR passes at 43.54% and REG at 66.32%, a gap of 22.78 points in REG's favor.
Does a low pass rate mean the section is harder?
A pass rate measures the candidates who sat it, not the material alone. It is the best published comparison available, and every section is scaled to the same passing standard of 75, so the rates are comparable with each other.