@Allusuc, thank you! BEC is such a tricky section to pass. I know a lot of people talk about how easy it is but I guess they have not sat for the exam after the 2017 changes. They made BEC wayyy more difficult now. It definitely should not be underestimated. I sat for AUD and passed it on my first attempt.
I guess people are different and what is difficult for some might not be for others. To me, i'd rather study AUD, FAR and REG as it relates more to accounting than BEC. I really enjoyed studying for AUD and now that i am studying for REG, i find it enjoyable as well. BEC was not fun to study for!
AUD - 76
BEC - 82
FAR - 82
REG - 76
There is no such thing as failing the CPA exam, there is only such thing as quitting the exam process. Never give up. There is a bright light behind the tunnel.