[Earla Riopel (NYCARE)]

The BEC Q2 CPA exam section written last Monday wasn’t the BEC exam I expected. Without getting into too many details, and in abidance with AICPA disclosure policy, I think I signed up for a wrong CPA section.

I could have done better if I took FAR instead, even with hardly final review. My Q2 BEC was too foreign to me, I was more like a candidate writing a CFA exam who never did any preparation.

Being a Canadian US CPA candidate I tried to take at least more than one section every time I crossed the border. My BEC was an add-on to my REG. It won’t break my heart if I don’t pass it this time. I know I didn’t because, I only had half of the time I spent for writing skills compared to Q4 2017 BEC, which I got a ‘Stronger’ break-down based on my score result.

In addition, having lost access with my 2018 NINJA materials, the last two days of my BEC Q2 final review made it worst. It was a long story, more of unfortunate personal event on my end. On the positive side, I at least had a chance to see how difficult 2018 BEC gotten into. The bar was raised too high, which I need to do more preparation for my next BEC exam.

Also, for my 2018 BEC Q2, all I have was my 2008 Becker textbook and last minute review of my 2014 Becker MQCs/SIMs Amazon cloud materials. These materials aren’t enough for 2018 BEC Q2 exam, if I have re-read my 2018 Ninja Book and Notes for that last two days final, I might have a chance. With my Q2 BEC, you gain valuable points on your final review materials, especially the day or two of the exam, for me anyway.

So that’s all behind now, I am going back to Canada, re-started my CPA Canada designation studies which I left behind two decades ago. I have to go back to school though, my 2002 UBC Accounting Professional program courses were only good for 10 years as per CPA Canada admission requirements. I have to do at least a minimum of 1-4 years to even get a Canadian CPA credentials.

In addition, my non-Canadian 1985 Commerce degree wasn’t good enough for the bachelor degree requirement, Canadian CPA re-admission. For my four years, I received three years as per Canadian World Education Services (WES). I am not sure about the USA WES. I remember receiving the whole four(4) years with NASBA-WA, and received grandfathered status almost two decades ago.

Whatever the outcome of my Q2 2018 US CPA exams, I am still writing my US CPA exams in the near future. My re-admission to my old school, UBC, will only make my US CPA review more solid, and help with my Canadian CPA’s bachelor degree re-admission predicament.

[Earla Riopel (NYCARE)]

Just an update on my end. My 2018 Q2 REG is almost 10 points better than my 2017 Q4. My BEC, as mentioned on my previous post, it was a write off right after day of the exam. I recently confirmed it with my 2018 BEC Q2 result, I was down 10+ points, worst score since I started challenging the US CPA exam in 1998, every time I crossed the Canadian/US Border with family. I guess I wasn't ready for the CFA type exam questions. The 2018 Q2 BEC section gotten into different mixture of exam contents, my Q2 BEC exam anyway. No way I was prepared for it, maybe next time.

Currently, taking courses for my 2018/2019 Canadian CPA designation admission requirement. I started taking courses at my second Alma Mater (UBC-DAP) since May 14, 2018, just finished two courses. Another two courses for July-Aug 2018, they will start next week, July 03.

I am short of 7-8 courses for the Canadian US CPA-PEP program admission. So glad, my four-years University of San Agustin (USA'85) degree, was given 3-years of acceptable Bachelor Degree (90 credits) requirement by CPA Canada. So far, I am short of 10 credits for the 120 credits required before going for the CPA Canada-PEP Designation program. Also, fortunately, my USA'85 Transcript was in the 80+%'s GPA, because in Canada, my grades got 15 points dropped, lucky to meet the 65+% GPA requirement for CPA-Canada PEP admission.

As to my US CPA, I was awarded a grandfathered status, a WA Candidate since 2000. My four-years (120 credits) Bachelor Degree in Commerce – major in Accounting was good enough. I believe U/San Agustin is five-years now, Bachelor in Accountancy. I am so glad U/San Agustin changed their curriculum, at least if graduates come to Canada, they will be able to have 120 credits at least. One of my nieces, just started attending University of San Agustin this year, good for her. Travelling to the city for 6 hrs and staying near school, to get a well-recognized degree in North America is well worth it.

Anyway, my apology for getting carried away. For now, after I've taken my seven courses: two expired (AUD/Tax – 10 yrs limit, UBC-DAP 2002 graduation), two upgrade courses (Cost/Fin Acctg. – for higher grades) & three non-taken courses in the past (Busi. Stat, Corp Finance & Fin. Management), only then, I will be able to apply for CPA-Canada PEP CPA designation program with great luck of acceptance!

Oh, by the way, I'll try to be done with these courses by the end of this year, so I can cross the Canadian/USA Border again, and try my luck for the last time, before my AUD credit expired in Feb 2019!:)

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