There's a lot of speculation as to what college students need to do in order to pass the CPA exam. Most of these theories are dead wrong while others have some amount of validity to them. The certified public accounting exam is a four part examination that involving understanding numerous accounting subjects and having technical skills in all of them.
The business section or BEC tests candidates' knowledge of traditional business concepts like management and cost accounting. Many candidates think this is the easiest section because it is the shortest
The regulation section or REG tests candidates' knowledge of the tax code and various laws.
The financial accounting section or FAR includes all financial accounting topics that students learn in college. This section is universally recognized as the most difficult section and requires that CPA candidates get a number of CPA review courses in order to study for it.
The audit section or AUD is all about auditing procedures and rules. Most candidates say this is vary easy.
All of these topics are difficult for candidates to understand and the college should help them in any way possible.