[Earla Riopel (NYCARE)]

I finally wrote my first Auditing exam section in my neighborhood, Vancouver, B.C. (Canada), yesterday, December 31, 2021.

As US CPA candidate background, I wrote multiple times in the US, but this is my first AUD section writing in Canada; I was excited.

The AUD exam was tougher than expected. With all my auditing writings, it must have been the toughest AUD exam, I think. I must have spent, 2hrs. for two MCQ Testlets and 2hrs & 28mins the three Simulations. My usual time with MCQs is 1.5hr, but not this time. Both MCQ Testlets were difficult, but the simulations were fair game, except for 2-3 simulations that involved some case analysis and calculations; it took majority of my time.

Did I pass? Well, my score will tell. Do I deserve to pass? Yes. Why? Because, receiving one of the highest grades in my Canadian DC-ACCT 4880 (External Auditing) course must mean something. This auditing course was based on hands-on experience using IDEA (Data Analysis Software) and CaseWare Software, which are very similar to what they use in public practice, and the AICPA Sample Simulation Test Tutorial questions. We also did some case analysis in-class; the course text and PowerPoint slides were very helpful as well. In addition, I had taken another Canadian Auditing course upgrade from my UBC-DAP program, BUSI-455 (Auditing) in 2018, with a decent grade; my notes and textbook were very helpful as well. So, basically, I did some academic studies upgrades since I last passed my Auditing section in Q3 of 2017 in Nevada. So, I believe I can pass Auditing section.

As for my US review materials, I studied as much as I could with my NINJA (subscription between May 2021-Sept 2021), including AICPA New Released MCQs (2015-2021) and old Becker materials (2014/2018 – reviewed over 2,000 MCQs + 100 Simulations) two weeks before the exam. In addition, I practiced with the AICPA Sample Tests Tutorial, which helped a lot.

Overall, the Auditing exam was difficult, even if it is an open book exam, likely you’ll only get half of the questions right, except if you have done a lot of reading and MCQs and Simulation practice questions. The MCQ’s are tougher than the AICPA Sample questions, but the Simulation is fair game, especially if you use the Excel app for calculations; you can save a lot of time. I didn’t use any part of my scratch papers, pencils, and calculator, except for writing my launch code; just used the Excel app.

As for the Prometric staff, they were knowledgeable, strict, polite, and helpful as usual; it’s a great place to take an exam. Until next exam post, everyone.

AUD - 49
BEC - NINJA in Training
FAR - NINJA in Training
REG - 55

Passed: AUD (75%'08/77%'17), REG (76%'09) & BLaw(77%'99); highest on FAR (63%'11/'15) & BEC (63%'11). Credit Hours: USA(PH)-BCom'85(4yr-grandfathered); UBC-(DAP'02/'19); DC-(BBA-Acctg.'22-4th yr)=over 150 hrs credits

[Earla Riopel (NYCARE)]

So, I finally got my score through NASBA, I'm not sure if it is the official score since it has not posted to the CPA Central. My 2017 AUD passing mark of 77% is still showing at CPA Central, but my latest one taken in December 31, 2021 was showing in another webpage of NASBA under its “Get Score” feature.

Well, I'm not a quitter for most lot of things, but spending CPA registration fees and review courses for over two decades; enough to pay a bachelor degree and a master degree credentials are a bit too much for my budget.

I'll take my chance of finishing my recent BBA-Accounting degree, find a job. Worst case scenario, change career, develop my new bought 3.5 acres farm, enjoy retirement, downsize and invest my proceeds.

For what is worth, my accounting helps me and my family over the years. But getting an “A” in my recent DC-ACCT4880 (External Auditing) December 31, 2021 course, and a “B+” at UBC-455 (Auditing) in Summer 2018, and passing Auditing twice (2008/2017), and spending a lot of fees with nothing left to show for is a bit too much.

So, good luck everyone. I'm taking a break for now. I have to keep knocking other door(s) who are willing to open for me. Thanks, Jeff & all the support team.

AUD - 49
BEC - NINJA in Training
FAR - NINJA in Training
REG - 55

Passed: AUD (75%'08/77%'17), REG (76%'09) & BLaw(77%'99); highest on FAR (63%'11/'15) & BEC (63%'11). Credit Hours: USA(PH)-BCom'85(4yr-grandfathered); UBC-(DAP'02/'19); DC-(BBA-Acctg.'22-4th yr)=over 150 hrs credits

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