Excuse me TheREAL_CPA_test, you cannot comment about the difficulty of the old v. new formats unless you took the exam under both formats. If you passed under the old format I really doubt you took it under the new format. I did take the exam under both formats so I think I can respond with some knowledge.
Quick refresher: under the old format if you made between 70-74 you were re-graded up to 75 or down to 69 and you had to pass 2 parts the 1st time to "condition" and only have to take the remaining two. If you passed one part, you had to retake all 4 parts. I made 75-69-69-69 the four times I took it. I passed each part once but got no credit. I also took the exam 4x under the new format & passed each part the 1st time I took it.
I can tell you this without a doubt: The new format i way more difficult. Much more specifics, much more detail and more questions to answer. The old format had more time so the new format is that much more rushed and time is more of a factor. I will say the old exam was harder physically with 2 days of testing but that's it.
I studied much more for each section of the new exam than I did for all 4 parts of the old exam total and yet I almost passed it before. You do the math. I honestly think that if I had studied as much for all parts the old exam as I did just for BEC, I would have passed back then.
In closing, Mr. TheREAL_CPA_test, stfu.
AUD:84, BEC:82, REG:85, FAR:91. Licensed CPA