Considered as the most difficult section of the CPA exam, this section mainly focuses on all aspects of auditing. This section tests the examinee’s ability to handle the professional tasks of certified public accountants and how they would further apply in real-life scenarios.

There is a vast volume of FAR materials, therefore, it is suggested that they opt for this section first. Taking up the FAR section first will benefit candidates in the long run, as it is considered as the most time-consuming section.

Regulation (REG) is a combination of federal taxation and business law. This section comprises of basic understanding of business ethics. Most of the portion will seem like content straight out of business law books.

Regulation (REG) is a combination of federal taxation and business law. This section comprises of basic understanding of business ethics. Most of the portion will seem like content straight out of business law books.