[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.

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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-

[Excel14]

I think that scores should be only one way of screening out these so-called “bad accountants”. I'd recommend a second weed out test known as the “asshat test”.

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

[Author]

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