FARE was the hardest b/c there is such a variety of information

Reg was the next hardest b/c I never took a corporate accounting class

BEC

AUD was the easiest especially after my first busy season worth of experience

The answer is:

It depends completely on your experience. If you are from outside the country, REG will probably be the hardest for you. If you are a tax guy inside the US, REG will probably be the easiest for you. If you never took an audit class and aren't an auditor, AUD is tough. If you're an auditor, AUD is a cakewalk. If you went to an accredited 4 year university and took Cost Acct, Acct Information Systems, and Econ classes, BEC should be a breeze. And if you enjoyed your Acct 200,201,300, and 301 courses (and especially if you took Government Acct or Adv.Acct) then FAR won't be as bad as everyone says it is.

That being said, I thought REG was by far the hardest of the 3 I've taken (and I'm almost done studying for AUD as well). I'm an auditor, and I hate taxes.

So for me, it goes REG FAR AUD BEC.

But like I said, it's ALL about what your experience is in. Don't take what other people say about certain tests being impossible too seriously, maybe they have limited background in that field.

Hardest to Easiest:

AUD - BEC - REG - FAR