The difficulty is moderate. The difficulty of master of accounting is similar every year, and it will not be harder or easier in 2022. The Master of Accounting only takes two courses, Management Synthesis and English II, both of which are moderately difficult subjects. As long as the foundation is not too bad, it should not be difficult to review well and get good grades in the exam. Re-examination stage is a professional examination, so you need to prepare some accounting knowledge!