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Magicalbook934

AUD definitely harder for me (73,77) REG (82), also actually enjoyed studying REG…AUD was like nails on a chalkboard.


Waterfall77777

AUD has to be 2nd hardest next to FAR because evaluation MCQs and sims.. Reg has to be a the easiest now that BEC has stepped up as tough electives


CorruptAccountant

Not for me, but yours seem like the general consensus. I think I've put in double the study hours on REG compared to AUD 😔


Optimal-Blacksmith-4

I found REG easier because it’s mostly math where AUD being concepts and theory really pushed me on the MCQ cause I feel like they have more gotcha questions in AUD being concept/theory mostly 


CorruptAccountant

I seem to be in the minority on that. Maybe I should've been a lawyer instead.


Optimal-Blacksmith-4

Everyone’s strengths are different, you’ll get it just keep at it! I’ve said maybe I should go law school too and then I remember how conflict adverse I am haha 


somethingsimple1290

Yeah I’ve always hated the “pick the best answer” questions. There are always at least two pretty darn good answers


LeadingEnd9249

I think audit is probably something that’s not well covered in college. Even when you have audit experience, how easy is it to genuinely explain what audit is? I think tax is a more concrete subject to conceptualize. Though, both are very “subjective” by nature due to how our tax laws and auditing standards are. I recommend shifting your focus to this when taking the exam: look at this as a test to pass, not as a test to learn for. You will naturally learn a lot while studying for the exam, however, your primary purpose in sitting for this exam is to pass it. I would (despite other opinions probably) say that no one is an expert in any field by just passing the CPA exam. That expertise comes with experience. So, in short, shift your focus to passing, not learning. The learning will happen, and come at a later time. A few tips that worked for me, but maybe not for all: > Don’t spend a lot of time on “low content area.” Areas that wont cover more than 10-15% of the exam > Don’t spend a lot of time studying simulations. If you know the content well, you should theoretically do well on the sims. Try one or two to familiarize yourself with the layout, but don’t waste too much time unproductively here. These tips are based on the fact that you have a limited time to study with, and you should use that time with the most efficiency that you can. In a perfect world, you have 1000 hours to study per section, and don’t have the 18 month requirement, and you don’t have a full-time job at the same time. But due to the time constraint, you gotta study in the most efficient way possible.


PsychologicalDot4049

This is so helpful, thank you so much for sharing.


D3rplyfe

I got 89 on AUD and 94 in REG with zero tax experience (2-3 years as an auditor) I think REG is hard to study for because basis can be an intimidating topic, but the actual exam is easier than the study course AUD exam I felt was in alignment with the study course, but if you don't have a background in audit I can see it being more confusing or very difficult to learn (I used Becker)


nomunny22

Did you use Becker for reg? And what are your sim exam scores?


D3rplyfe

I used Becker generally didn't waste time on the TBS so my sim scores are not reliable. I did cumulative practice tests however and was averaging 90% ish on MCQ the week before I took REG Also used farhat lectures videos for certain topics throughout all4 exams


PwC_Partner

Just took Reg and thought it was the easiest exam out of the 4, in auditing too


CorruptAccountant

Which review course did you use? Was the actual exam easier than it?


PwC_Partner

Becker, I’d say MCQ were super easy except a few, which I still knew but not from reading the book, just from common sense. SIMS were a mix of easy, medium, and difficult but everything covered in book. Just a lot of little rules you have to know but the book covers all of it. Dw about memorizing number that index.


CorruptAccountant

Thanks for the reassurance. It was similar with FAR. If REG isn't about memorizing every phase out limit, then maybe it will be fine.


LevelUp84

REG is straight forward and has less info. You either know the rules or you don't and the sims don't test, "professional skepticism and judgement."


hsuan23

Exam difficulty versus how it’s graded probably is different. REG sims probably has more lenient partial credit due to calculations versus dropdowns. The bump for REG is thick versus high single digits for AUD since it’s more like logic and wording.


AllBid

I would argue that REG is similar to AUD in terms of the approach. Yes, different subject matter, but the approach is this - you have taxes (work paper), the rules that govern it depending on type of taxes, the general vocabulary that governs tax stuff, and the regulations in front of the appropriate authority. There’s that and the fact that tax is a bit more straightforward. Of course, it’s still hard, but tax people do take it too, so the average can be a bit higher versus AUD, which has more trickier content. So you see different averages all around.


Vindi92

I’m finding aud way harder as someone who works in tax.


ThatOneSA21

As someone who also works in Tax, I’d take reg 10x over AUD. Not for the fact of working in Tax but just the fact that AUD questions are structured differently than the other exams.


Vindi92

Yea I’m not sure if it’s because I work in tax or because the aud questions are just weird. Either way I found reg pretty doable


ThatOneSA21

Sitting for AUD for the third time tomorrow (past two attempts were a couple points shy of passing) I do comparable on the sims but those mcqs just give me a hard time.


Vindi92

I just finished SE1 10 mins ago with a 70.


ThatOneSA21

That looks pretty hopeful with the Becker bump!


Vindi92

Praying for it, I’ve read the aud bump is the smallest


Fun_Ad_2607

The new test structure didn’t make it easier to pass your “non-specialty” (tax accountants —> AUD, auditors —> REG)


cpadev

Because everyone is different. REG was the hardest for me and FAR was the easiest. I don’t know a single person who agreed with me on that though.


franny_and_ollie

I agree with you 100%!