[Guti]

I took the CPA exam back in 2007, and I dint have any problems passing 3 parts in about 10 to 12 months. Because of family issues, I ended up losing my credits, and now I have been struggling to pass FAR. I thought the reason was that I got older, and my life is more complicated. But I was wrong, and the following is the reason why this exam is just harder in comparison to 2011.

.

Recall and recognition are the two ways to retrieve information from your memory. The difference is that recognition involves a cue, while recall does not.

Recognition

•Recognition is a response to a sensory cue. When you see something, you compare it to information stored in your memory, and if you find a match, you “recognize” it.

Recall

•Recall is the retrieval of information from memory without a cue. There is a question, and you must search your memory for the answer.

For obvious reasons, it is easier to recognize information than to recall it. Because it is cued, recognition is easier than recall. A simple illustration of this is recognizing a familiar face almost instantly, but struggling to come up with the person’s name.

Before 2011, you only needed to recognize the information as the exam was 70% multiple choice, a memo worth 10%, and 2 simulations worth 20% If you could write a memo, you got 10% of the grade. You could have gotten the other 65% by recognizing the answer to 90 MC questions. In other words, you could have done 3000 MC and read the book twice to pass FAR,REG,And Audit. If your score was not high enough on the MC part or memo, then you only needed to get 30% of the simulations right to pass. And dont forget that there were only two simulations,so you had more time to finish. I don’t understand why they are doing this to us if they need more CPAs. To be able to pass, you need to really master the material or get vey lucky. This is the reason why people score high on MC and failed because of the simulations. I don’t think is fair at all, but now that I have deciphered why I’m failing, let me go back to study. I’m just glad I’m not any dumber than I was 7 years ago, but I do hate myself for not finishing what I started.

FAR-84
AUD-
REG-
BEC-

[impska]

The truth is, if the exam has taught me anything, it's how to spot a truly awful accountant from a mile away.

REG - 94
BEC - 92
FAR - 92
AUD - 99

[Guti]

dragnets,If you think about it, you cannot pass FAR by just memorizing the material. You also need to think like an Accountant. You will have a hard time getting good grades on questions with timing issues,matching, and correcting entries, if you dont think like an Accountant. This is also the reason why people who understand Auditing get such high grades. With FAR,however there are a lot of rules that you won’t be able to answer with your Accountant mindset, so you need to study and memorize a lot of rules. We are on the same boat when it comes to that, but to come here and say that if you don’t get 90s on all 4 parts, you have not mastered the material, and you will be another awful Accountant, I think that is a little harsh.

FAR-84
AUD-
REG-
BEC-

[Excel14]

“doctors aren't people who look up symptoms on webmd, after all…”

As someone who has had relationships with two different nurses, that couldn't be farther from the truth. They both told me that while the patient thinks the doctor is a “walking encyclopedia of knowledge”, they don't know that the doctor just ran to his “Physician's Desk Reference” for information about certain symptoms, and the corresponding diagnosis.

Sure, accountants and doctors have a basis of knowledge to work with, but the Med Exam and CPA are more tests of endurance than anything else. Once you put those behind you, there are references galore to help both professionals at their respective jobs.

What do they call an accounting person, who only managed a 75 on all four parts of the CPA exam....you got it, CPA!!!

BEC (2/28/16) ----- 78
FAR (09/10/16)-----
AUD
REG

CIA, CGAP, CFE

[alboreland]

Also, doctors study organic chemistry to learn how a disease affects the body instead of just learning what drug to use for the symptoms. This is like accountants using GAAP as basic knowledge.

[Anonymous]

Impska you are spot on with your statements. And now the OP has resorted to name calling to those trying to give feedback. Furthermore he is either delusional or I'll prepared for the exam, likely a combination of both. Arguing that cpa s don't apply the material they are tested on is just plain ignorant. Furthermore, I'm glad he has the time to go up to accountants and randomly ask them to calculate a mc problem from a cpa exam. Are these past aicpa released questions? Are your results published somewhere we could see? I'd love to see the list of questions that u have found that all of the cpa s u asked were unable to answer. You could probably sell that list to the aicpa, they'll be impressed with ur research.

[Anonymous]

If you don't pass a section it is because of one reason and one reason only……..you did not study hard enough….cause if you did, you would of passed. It doesn't matter how many hours you put in because everyone is different. Someone might only need 4-6 weeks for a section while others might need 6-8 weeks. So if you fall into the 6-8 week category and only study 4-6 weeks then you didn't study hard enough. Study so hard that nothing gets in your way of passing. Ex. I only slept 3.5 hours before I took FAR (I have a 1 year old and anxiety about the test)…however I new I had these things going on in my life so I studied so hard that nothing could stop me…..even no sleep….maybe I would have gotten a 90 had I slept the night before, who knows, who cares, but what matters is that I was so prepared that nothing could get in my way of passing. That is what it takes to pass the exam, there are no excuses to why you didn't pass except for the fact that you didn't study hard enough. Study so much that nothing thrown your way can stop you!

Another tip if you did not pass – Like Jeff says….if you did not pass this time…whatever you did last time in regards to studying, do that plus whatever more it takes to pass.

I do agree though that the pre- 40% simulation structured tests were easier to pass because of the % of multiple choice questions. However both are passable if you put in the time and effort.

On a side note for FAR: I did a bunch of simulations in my preparation and almost all of the Becker final review simulations as well. I feel like they give you a good feel of the structure and how they like things on the actual exam.

Best of luck to all on their next exam…..study, study, study, and then study some more!

[Guti]

alboreland,Excel14,dahebruii

I agree with all of you,but I dont agree with these two individuals saying that if you dont score in the 90s on all 4 parts, you dont really know the material, and you will be an awful Accountant. I just dont follow the logic of = auditorfromhel,Impska.

FAR-84
AUD-
REG-
BEC-

[impska]

Gian, you have won me over with your overwhelming intellect, logical arguments and amazing reading comprehension.

I wait with bated breath for your future posts (working titles):

“The BEC's Written Communication is the Dumbest Thing the AICPA Tests.”

“Why REG Sucks: Taxes are for Nerds.”

“I Can't Pass AUD, Even Though I'm an Auditor.”

REG - 94
BEC - 92
FAR - 92
AUD - 99

[Guti]

If you want to edit what you wrote earlier, you are welcome to do it. I dont really have time for you. Let me go study and see if I can get a 75% this time around.

FAR-84
AUD-
REG-
BEC-

[Excel14]

Nobody ever said doctors don't study and have a general knowledge; but to the person who thinks they don't consult resources, this is the person who is supremely naïve (CPAs refer to them also). Also, I never used the word “instead”. My point indicates….in addition to.

@Gian…..In essence I am agreeing with you.

What do they call an accounting person, who only managed a 75 on all four parts of the CPA exam....you got it, CPA!!!

BEC (2/28/16) ----- 78
FAR (09/10/16)-----
AUD
REG

CIA, CGAP, CFE

[Anonymous]

Well, I certainly didn't mean doctors never do research, or that doctors are walking encyclopedia. That much should be obvious to just about anyone. I just meant there's a lot more that goes into being a doctor than looking up symptoms on the internet – just like there's a lot more to being a CPA than looking up rules on the internet.

[TiffaNiffaNi]

This is great stuff 🙂

FAR: 7/17/14- 79
AUD: 8/20/14- 91
REG: 10/1/14- 88
BEC: 11/10/14- 85

Becker Self-Study

[Excel14]

@dragnets:

Judging by some of these comments, some sure seem to believe that by taking the Medical Boards/CPA exam, that it indicates how good of a doctor/accountant you will make. While proving a person has the knowledge “at the time” necessary to pass a test, that doesn't mean “diddly” in terms of gauging success. Some of the most successful, brightest people I know, didn't even step foot upon a college campus or take standardized tests. In terms of my comments, I don't read anywhere where I said doctors “only” run around looking up symptoms on the Internet; however, for those that think all of the knowledge is right there at the forefront, they would be way off.

What do they call an accounting person, who only managed a 75 on all four parts of the CPA exam....you got it, CPA!!!

BEC (2/28/16) ----- 78
FAR (09/10/16)-----
AUD
REG

CIA, CGAP, CFE

[jrosen92770]

How do you spot a really bad accountant from a mile away? Id like to know so I do not hire him/her. From someone who has nearly 20 years, being a really good accountant also includes having people skills and practicing diplomacy. Its quite an accomplishment to get in the 90's but it does not define whether you are or will be a great accountant.

BEC - 5/26/2013 75
REG - 8/31/2013 82
AUD - 11/24/2013 74, 2/9/2014 92
FAR - 5/25/2014 85

NY CPA

[impska]

Here are some clues. If you ever hear an accountant say the following, they are a bad accountant:

“I don’t understand why they are doing this to us if they need more CPAs. To be able to pass, you need to really master the material or get very lucky.”

Seriously. No accountant should be advocating lowering the bar. Essentially what this quote says about this person is they don't care to master the material – even though this is their career.

Here's another one:

“You could have gotten the other 65% by recognizing the answer to 90 MC questions. In other words, you could have done 3000 MC and read the book twice to pass FAR,REG,And Audit. If your score was not high enough on the MC part or memo, then you only needed to get 30% of the simulations right to pass… I don’t think is fair at all…”

This is an accountant saying that they think it's unfair that the exam has been changed so that you need to think and apply concepts rather than just memorize keywords.

“I have not met a single Accountant that can work any Accounting problem from scratch and be able to get a correct answer.”

This accountant doesn't even have the expectation that an accountant should be able to work a single accounting problem from scratch. A truly low personal standard. Just FYI – I have met many accountants that can and do work accounting problems from scratch every day. The inability to do so and lack of desire to do so makes someone a bad accountant. A decent accountant doesn't need to able to complete EVERY problem from scratch, but there should be something that they are capable of doing.

“I’m not going to start drama with these two nerds…”

Any time your accountant resorts to calling someone a “nerd,” in relation to accounting knowledge, they're probably a bad accountant. Personally, I kind of want an accountant who is nerdy about accounting.

There you go – those are some hints. I can spot a bad accountant a mile away just by their attitude toward the CPA exam. If you want to know, then engage an accountant in conversation about it. Are they dismissive? Do they insult people who do well on it? Do they call it useless or advocate for it being made easier? Do they say that the CPA exam can't teach them anything? These are signs that your accountant isn't really invested in caring about knowledge. They just want to go through the motions with the minimum amount of effort and collect a paycheck.

Their scores are completely irrelevant, as far as I'm concerned. Their attitude is the clue.

REG - 94
BEC - 92
FAR - 92
AUD - 99

[Author]

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