heheheheh ..... u know what the person who told u that FAR is the easiest subjet... i think he is either a very intelligent person or else he doesn't know anything about CPA. FAR is not the easiest subject ...i think BEC is the one.... and secondly choosing which part to give first .. i think FAr is the rt choice coz it covers most of the part of BEC soo it becomes easy

Hmmmm, I got exactly same question on my way home from AUD test today. I don't know if the FAR should be first section, but it should be BEFORE AUD for sure

It reallly depends on what you mean by easy.  If you have a great background in financial accounting, you may find the material to be easy, but the study process is still likely going to be one of the most difficult. 

I think of the easiest section as being the one that requires the least amount of preparation.  With that being said, I think BEC is easiest, and then REG and AUD are middle-easy, and FAR is definitely the hardest.  BEC and AUD each have only 5 chapters, whereas FAR has 9 chapters.  That's what makes it hard in my opinion.

And it's up to you if you do the hardest one first or the easiest...if you do the hardest one first, you will be very overwhelmed at the beginning.  If you do the easy one first, you will get burnt out by the end.  Pros and cons to each...it just depends on your study habits.  Good luck!