REG.  For me the hardest section of the CPA exam.  Last time I failed it by one point and lost my FARS as a result.  This time I used Roger CPA review and I passed!  I hate that I lost FAR but I am so relieved that it is passed and off my plate.  I am more motivated than ever to finish taking these exams.  I NEVER want to take REG again.  For anyone studying for the CPA I highly recommend Roger CPA review.  His lectures make difficult material easier to understand.  Try it!