[MazyJane]

I just recently got my exam score back from BEC, which I took on August 6th, 2014 and received the score on August the 26th. The earliest I was to receive the score was August 22nd. I lived with more psychological angst from the August 22nd-26th than most of my adult life. Like all the majority of the posters here, I received a failing score, not just a failing score – which I could understand, but a seventy-muth-fning-four, 74! I am still shocked and until several hours ago, I was debating on whether I should institute a regrading or an appeal. Well, after thoroughly reviewing both options, I decided they were both not financially practicable. Who has $200 to spend on regrading, besides, how do you even know if the AICPA regrades the exam, they probably do not, it probably is not even possible considering the AICPAs “magical” grading methodologies cannot be repeated. An appeal is the way to go – if you have the time and money to travel to Nashville, Tennessee and sit down with a AICPA representative. The cost is $500 up front and $100 per question/simulation chosen for an appeal. Oh, you also have to pay to fly, rent a car, stay somewhere, food, and other miscellaneous expenses. I calculated it would cost me around $5,000 to appeal the exam broken down as follows: initial $500 up front cost, approximately 30 multiple choice questions and 3 simulations at $100 per item – $3,300, traveling expenses $1,200.00! Not to mention, I would have to skip going on a ski vacation or cruise, just to meet the devil incarnate rep of the AICPA tasked with deceiving me even more. The real problem is that I cannot remember the specific question numbers and which tests contained those questions! I can only remember the gist of the questions. You have to tell them which testiest and question number you want to appeal, it cannot be a request for all failed questions, you have to choose which question you think you failed. I studied my ass off and deserved a passing score, but I received the highest failing score possible. My dad is a CPA and several years ago decided to make it my life to become one as well. I have earned a MAFM and a MBA in Finance, took the Becker CPA review and studied independently. I did not like the exam and I thought it skipped material that was covered heavily and more important to the CPA’s understanding of the business environment. Yet, the exam managed to have those non-review material questions riddled with ambiguity to the point of no answer definitely being correct or others being incorrect. In my opinion, that is why the CPA exam is difficult, ambiguity. The questions are written to force the answerer to make assumptions and subsequently, errors. You might be thinking what is my point. My point is something shady is going on at the AICPA!

Why would the AICPA allow appeals but at prohibitively higher costs? The answer – no one studying for the CPA exam has tens of thousands of dollars to hire a lawyer and institute and appeal. You would be crazy to pay those cheats to cheat you again! Why are question so ambiguous and secretive? Is it not the exact same material with the exception of minor alterations for updates in accounting rules that has been around for decades. My dad’s accounting textbooks were not to different from my mine, except for color, pictures, diagrams and costs. Even if an appeal is instituted, how would you prove that the question was worded, stated, answered, and had the same potential answers as presented in the actual exam? You have no way to prove anything because you cannot bring anything in to the “high-security” test center but nervousness and hopefulness. I just loved being re-fingerprinted to leave the room, which was practically empty, as if someone was pretending to be me taking a break to use the bathroom for me! It took almost ten minutes, roundtrip, for the lady to get my fingerprint matched and for her to “accept” my signature – and that was without a line, god forbid other people are in line waiting to be screwed over by some Pro-metric employee pretending she cannot scan your fingerprint to keep your testing time marginalized for job security purposes.

On top of all this the AICPA can do the following to you: if you pass the first test let with a good score, then you will get a harder test let worth more on a per question basis. If you do well again, the you get an even harder exam worth even more on a question by question basis. The best scores are automatically placed into the upper bell curve of the “rounding.” For those who perform poorly on the first test let, you are given an easier test-let, which is worth less on a per question basis. If you do bad again, it is an even easier exam, worth even less on per question basis. If the AICPA knows how well you did practically instantaneously to decide if you receive a more or less difficult test let, then why does it take 20+ days to received your final scores? It takes about 3 weeks because your scores and compared to all others taking the exam at that time and every question is graded psychometrically. Psychometrics is fancy way of “curving.” The highest score sets the top upper end of the curve and all other scores are scored downward. Just like an Organic Chemistry exam where the highest score of 52 out of 100 is an A+. If everyone does good and you do good, it is an average good. If you do good and everyone does bad, it is an above average good. If you do bad and everyone else does good, than it is a below average bad. It takes time to see who scored the highest from that testing period, what questions they were asked, what question they are going to decide to de-credit by saying they are only experimental questions to be used in future exams, which questions are only worth .5 instead of 2.0 because of difficulty – set by the percentage of correct and incorrect responses during that testing period, normalizing the pass-fail ratio, etc. Basically, there are so many legitimate ways for the AICPA to fail you, that you could pass with a super high score and end up with a failing grade because of after the fact “magical” scoring. All of which explains the approximate pass-fail ratio which only varies by very little from quarter to quarter on each exam, approximately 50-50. I found some of the other posts interesting that stated their beliefs in being failed for taking the test too late in the window, after a standard number of passing scores have already been achieved. If your a below average passing score, 75-84, then you might find your score curved to a 64-74. Bottom line – I believe that I passed and was denied a passing grade because of the “magical” scoring.

If you do not think the AICPA denies passing grades even though you passed then you really should not be entering the field of accounting. Do you know that there are approximately 650,000 CPA’s in America for almost 330,000,000 Americans? Why are there so few CPA’s? The AICPA does not want 3 million CPA’s out there decreasing the scarcity of CPA’s, their exceptionally high wages and job security. Sure, not everyone needs a CPA, but 8% of Americans are millionaires, approximately 27,000,000 and countless businesses need hoards of CPAs merely to function day to day. The CPA credential is harder to attain than any other license and practically no one can deny that fact. I can remember meeting a lawyer at the first accounting firm I worked for years ago who was licensed to practice law in over ten states but would say outright that he could not pass the CPA exam to save his life. I never understood why, but now I know why.

[Anonymous]

I'll tell you once place where you probably went wrong is you thought you got the research question right and didn't. That's – 8 points. Then that SIM you felt okay on probably another -8 so you are already down to an 84.

I almost failed my Audit research question but fixed it right before I was about to close the test.

[Sir Study Alot]

CANTT PAY,

Why couldn't you come up with this “everyone at the end of the window is doomed” post in the beginning of the window lol…

In all seriousness my theory is they take the top 50% from the beginning half of the window and the top 50% from the last half of the window to keep passing rates consistent. The variance that does happen is caused by a larger amount of people having the same lowest score for passing or a large number of scores that are way off from the median. You would still get your desired pass rates the same way without the potential controversy if the public ever found out.

Also I hate to put a hole in your theory, but it is in the AICPA's best interest to pass more people. There is a floating statistic that 75% of the CPA's are going to reitre by 2018 or something, so the AICPA has more incentive than ever before to pass as many people as they can get away with without upsetting their member base. More CPAs=More potential members. However if the current AICPA members got wind that the CPA exam was becoming easier than they would not support the AICPA. I believe this balancing act is what motivates the AICPA. The AICPA is not evil, but they are trying to keep the integrity of the license while maintaining other financial goals(maximum membership fees).

Passed all 4 exams in 2014!

[Anonymous]

I have seen the retirement rates touting 75% of the CPAs are going to retire by 2018, but it is bullshit about a future that no one knows about. Saying the AICPA is concerned about the future of accounting being diminished by lower number is like saying a State Board of Medicine cares about you passing your State Boards because America needs more doctors to support Obamacare. Again, they are “demi-gods” because there are so few doctors in America and even less competent doctors who someone can trust their life too. The same holds for all professions: accounting, law, engineering, medicine and all the boards that license them. Every professional I have talked “real” talk to about this feels and believes the same thing.

If it is true, then we are in a gold rush that will actually become a Klondike. I like to think that the accounting profession is going to be a gold mine but that is not reasonable prudence. If the Great Recession – Stock Market Crash of 2007 did not happen, then there would be hundreds of thousands, if not millions of more retirees in every field. Retirees do allow for upward mobility in any field. But you have to think more about where this garbage came from. The AICPA is trying to sell high-school and college students on spending one to two extra years earning a Masters degree, becoming indebted and able to take the CPA exam. Historically, year after year fewer and fewer people choose to become accountants and CPAs, it is not as rewarding as in the “old-school.” Why bust your ass in an accounting program for 5-6 years, study endlessly to take the CPA exam and pray that it all works out? When you could find a job that pays even more right out of college than an entry level CPA position and with no real responsibility. The reason I committed to this lifestyle is that in ten years, I will have job security and that other guy will still be salesman or manager of morons. Personally, I witnessed and lived with my dad's practice growing up and while he was his own boss, he did not make crazy money until later in life. He is one of the few people in the entire state that specializes in his field and it is a Klondike for him.

Non-certified accountants will takeover the lower deciles of accounting employment, and the real work for CPAs will increase but not dramatically like the work for non-accountants. According to statistics, the average “old-school” CPA is 50-60 years old and will retire at the age of 65. My dad is one of these people who has not retired yet because he is making great money and cannot find someone to takeover his practice that is competent and willing to pay the purchase price. I will be a candidate but I do not know if that is what I want to do with my license. It is similar to being a partner at Big 4 accounting firm, you buy in to become a partner and you cash out to retiree when you find a replacement. Who walks away from a million dollar a year or even hundred thousand dollar a year position? Practically no one in todays day and age. Also, finding a competent replacement is not easy because there are so few CPA's and helping choose and train your replacement is integral to your firms future success and the viability of your retirement/pension. Countless non-cpa accountants already work at big companies and accounting firms doing the daily, grinding, piss-ant work. The boss positions, who are CPA's because they have to sign, attest and be legally responsible for everything will not change dramatically. A few more CPA's will just be in charge of hundreds if not thousand of more piss-ants who perform the daily routines.

[Anonymous]

Cant Pay-I took FAR first because I heard it had the most information. I was motivated so I chose to use that motivation on the biggest one. Lots of FAR stuff in AUD so I did that one next. I was going to take REG next but decided to do BEC because I got burned out and needed less material. Figured I would get motivated again for REG at the end since it will be my last one.

[M.O.D.]

@ can't pay

Have you considered taking BEC? Your essays will set the high point on the curve 🙂

BA Mathematics, UC Berkeley
Certificates in CPA and EA preparation, College of San Mateo
CMA I 420, II 470
FAR 91, AUD Feb 2015 (Gleim self-study)

[Sir Study Alot]

@ M.O.D

CANT PAY ‘s first paragraph talks about how they got a 74 on BEC, but thats probably because they went on a rant about the evils of the AICPA in their last writing TBS.

Passed all 4 exams in 2014!

[M.O.D.]

Oh, I thought since the topic of the thread was audit, she failed audit. Are you kidding about the writing task?

This sounds like my ex-wife. She has a PhD and 2 Masters but was failed for a high-school teacher application writing exam. Probably for ranting.

BA Mathematics, UC Berkeley
Certificates in CPA and EA preparation, College of San Mateo
CMA I 420, II 470
FAR 91, AUD Feb 2015 (Gleim self-study)

[Sir Study Alot]

Yes it was a joke. No offense CANT PAY, I am sure you will get BEC next time!

Passed all 4 exams in 2014!

[Anonymous]

Absolutely, I will pass. I now know to not take a break and get screwed out of 10-20 minuted of test time, to schedule my exam on day one of the two month window and to listen to what others have to say and where they went right and wrong. and I love this site, what an awesome place to share laughs and tears with other CPA candidates and CPA's. Sorry, but it has helped to vent, I needed to share my thoughts and this was perfect. I chose this thread because Google took me here and I saw some posts that I could relate to and desired to comment and concur with. Thank-goodness for the internet and anonymity.

[M.O.D.]

@ Can't pay

Definitely keep trying. 74 is as close as you can get to the goal.

I practice not taking breaks too. Eat and drink light so as to go to the bathroom only before and after the test. I've seen how slow the Prometric staff can be.

Every little bit of effort helps.

BA Mathematics, UC Berkeley
Certificates in CPA and EA preparation, College of San Mateo
CMA I 420, II 470
FAR 91, AUD Feb 2015 (Gleim self-study)

[Sir Study Alot]

You know the good thing about failing in the end of the window is you can literally take the test 1 month later. If I fail BEC tomorrow I will be back at it on Sep 10th and by October 1st I will be able to slay anything they throw at me. With all that anti end of the window talk I wanted to just throw that in…

Passed all 4 exams in 2014!

[Anonymous]

That is a plus @Sir Study A lot. It would suck to have to wait full month to just retake the exam.

@Cant-Pay-Again your username speaks out to me. The worst part is the expenses. I’ve just started to study for the cpa and had my first exam 2 weeks ago but I’ve already run out of funds to support the next NTS. If I fail idk what I would do and I don’t start work until Oct 1st. I’m broke already as Im sure most are pursuing the CPA 🙁 After Oct the houses income falls on me so I fear ill have to give up this dream. Good luck to all waiting for the 9th score release. (Fingers crossed!)

[Anonymous]

“If you do not think the AICPA denies passing grades even though you passed then you really should not be entering the field of accounting”

Sorry, but this is so ridiculous it made me laugh.

“Yet, the exam managed to have those non-review material questions riddled with ambiguity to the point of no answer definitely being correct or others being incorrect.”

It sounds like THIS is related to why you scored a 74, not when you decided to take the exam. It's not my intention to come across as a hard-ass here, but you can't blame your failure on the date you decided to test. Accept you weren't prepared, own your failure and prepare for a retake.

While we're on the topic, I took all five of my tests on either the last day or second-to-last day of the window and felt absolutely miserable coming out of all of them, especially REG (75). And yet, I went 4 for 5 with all of my passing scores being pretty low (75, 76, 81, 81). My scores weren't low because I was one of the last to test. They were low because I felt like I didn't know enough information to pass, hence why I felt miserable afterwards, having guessed the answers to so many questions. I knew enough to squeak by and my scores reflect THAT fact, not because I took the exam late!

Best of luck on the next round. I'm sure you're motivated enough to crush it out of the park.

[Anonymous]

Thanks for you reply DebitInkCreditCash but you should not be laughing, my thoughts and statement are not ridiculous in the slightest. I think you missed my earlier points. The AICPA has not released a grading sheet in over 40+ years! In practicality, there is no way to prove they are being fair and honest. In fact, all evidence: passing and failing rates of individual exams maintaining a normal distribution, the number of equally prepared candidates failing countless times, policies concerning testing, policies concerning grading, policies concerning having tests reviewed, and most importantly the shady element of privatizing all information related to the exam. Perhaps the name should be changed to the Certified Private Exam, and the license changed to Certified Private Accountant.

I was prepared and I am owning MY score. I am not owning failing in light of my understanding of how the exam is graded and why candidates are deemed “failing.” Especially with people like you suggesting that they passed the exam by guessing. It is testers like you, that literally guess at the questions that make it more difficult because questions that are “guessed” at are considered to be easy and used to “round/curve” points. If the majority of candidates gets a question correct, they will review the data and determine that question should not be worth an average number of points. Do you not think they can figure out that you guessed by the time spent on the question, whether the calculator or spreadsheet was used and whether or not you answered another question with similar content incorrectly. Congrats, I am glad guessing worked for you, but it makes it even harder for everyone else who did not guess and tried to read the question, read the answers, re-read the question, apply principles, and choose an answer.

[Anonymous]

Please answer this for me because I feel like this will tell me everything I need to know: Do you believe that there has been an instance where a passing performance at the end of a testing window received a failing score because a quota for passing scores was already met for the testing window?

“It is testers like you, that literally guess at the questions that make it more difficult because questions that are “guessed” at are considered to be easy and used to “round/curve” points”

Wow. You act like you didn't once take a single guess on the exam. That must mean you knew all the answers, right? And yet you still got a 74. Oh, but that's explained by the fact that you tested at the end of the window, huh?

“Congrats, I am glad guessing worked for you, but it makes it even harder for everyone else who did not guess and tried to read the question, read the answers, re-read the question, apply principles, and choose an answer.”

Yeah, I totally didn't read every question thoroughly, apply what I know, mark questions for review and choose a best answer, especially after months of preparing for each section. I just waltzed into prometric each time and went through every testlet selecting random answers, somehow managing to pass 4 exams in 5 attempts… Come on, man! I said I guessed on many questions, not that I passed solely by doing so. And that's not to say that I had no clue on questions I guessed. The vast majority of my guesses were narrowed down to two possible answers – educated guesses, you could say. No one without a solid understanding of the testing material is going to pass any of these exams by guessing, so for you to allude to the idea that I passed solely by doing so is almost as ridiculous as that other claim of yours. But if you can somehow find a way to convince yourself that the test is harder for you because some unprepared testers take wild guesses, then I hope it serves as some kind of excuse for a failing score.

Bottomline: It doesn't matter whether you test on the first day or the last day of a window. And if you'd like me to believe otherwise, I'm going to need to see some great evidence. Nothing that you've pointed out is reason enough to entertain the idea of a passing performance receiving a failing score due to date of testing within a window.

[Author]

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