The most difficult part of AICPA

　　Which part of the CPA exam is considered to be the hardest part?

　　The answer to this question depends on your experience and education. However, many students find the Business Environment and Concepts (BEC) section to be the most challenging, probably because it is the newest section. As such, there is not a large database of old exam questions for BEC, wheareas there are many old exam questions to review for the rest of the exam.