Not really. 1st order linear ODE's (which generally are of the form you mentioned) always have an integrating factor that can be found easily. the integrating factor in such a case would be a single variable function like F(x) that can be found from this formula: F(x)=exp(int(P(x))). But you can also find integrating factors for any first order ODE. any 1st order ODE which is generally of the form P(x,y)dx+Q(x,y)dy=0 has an integrating factor that can be found by solving a PDE iff It has a solution.