[ItsAccrualWorld94]

My school focuses on Audit. Our audit class is taken our last semester senior year and is extremely hard! It’s pretty much assumed that if you can pass audit in school, you are golden for the CPA… NOT for me.

I studied over the summer thinking the information would be fresh after just having graduated. I took it at the end of summer and failed with a 74. Upset but understanding I was so close, I studied for another three weeks and took it again. I felt much more confident entering and leaving the exam and figured that I had to have done better this time and earned that extra point. Yet when I got my grade, it was 74 AGAIN. I definitely feel super defeated and upset especially since I’ve never failed anything (and I’m an overly obsessive Type A personality).

I have BEC scheduled for next week and was planning on attempting REG the beginning of December (only 4 weeks of studying but figured it was worth the shot). Now I am super discouraged and feel like I should push REG off until January. However, that leaves REG, FAR and AUD for January/February window before the test changes to the new format.

Could really use some advice!

[Anonymous]

This is kind of what happened to me with REG (I don't know my score yet but 99% sure I failed). I loved studying tax in college and got A's in both of my tax classes. And then for some reason I really struggled with studying for REG and things I understood the first time around weren't making sense to me any more. I think the problem might be that Becker presents the information very differently than the way I originally learned it, so if I have to retake REG I'm thinking about studying from my tax textbooks instead of the Becker book.

Don't let the audit scores get to you. A lot of people have one or two “nemesis” sections that it takes a few tries to pass, and it doesn't mean you'll have the same problem with the other sections. Don't push REG back just yet, start studying and see how it goes. Hang in there!

[Adam]

One thing to keep in mind is that if you don't pass with a 74 (it's not a fail because you only fail when you give up), it doesn't mean that you only need 1 more point to pass – it means you need 75 more points.

I know for me, I didn't want to waste extra $$$ on retakes, so even if I thought I could “fast track” and take a test soon, I kept telling myself to stick to my preferred 8 week study window because it was working and re-hammer the concepts in my brain over and over again even if I thought I knew it well. Some 16,000+ multiple choice questions later, I was done.

I know not everyone needs 8 weeks or whatever, but I know for myself I didn't want to try a test with 3 weeks or 4 weeks.

[hasy]

I agree with the REG part. At least try to attempt it this window and you can say you've passed it and be done with that section for 18 mos. I think for audit with a score that close, is a matter of fine-tuning some areas.

However, since it seems you were doing a review of that material for your previous exams. After you're done with REG and BEC, I would take a fresh look at audit and start from scratch. You can rely on some of your knowledge from school but learn everything again. Don't gloss over one area and believe you have a handle because you've seen it in school. Absorb that knowledge again.

@allison213

From your scores, I don't think there's a doubt that you prob passed. When you've developed a study method to attain those scores, you're prob golden. Don't despair. 🙂 I just need to find my groove for REG… 😕

Character cannot be developed in ease and quiet. Only through experience of trial and suffering can the soul be strengthened, ambition inspired, and success achieved - Helen Keller

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BEC 80 (10/23/15)
FAR 72 (4/2/15); 83 (7/11/16)
REG 52 (4/28/15)
AUD (9/9/16)

Roger + NINJA MCQ + WTB

[ps8904]

Unfortunately each test is very different and a wide variety of material is fair game. It sounds to me like you are well-prepared and have the information you need. The thing to remember for audit is that extrapolation is key–sometimes reading the question they are asking again, carefully, can help you carve out the correct answer from two “good” ones.
I would advise you to hit all your audit materials hard like its your first time (skip the lectures though), memorize the unqualified opinion and assertions, and use a new test bank. You can't memorize the answer to every single question however; studying for the CPA, particularly audit, is to give you tools you need to prepare good answers based on extrapolation.
A 74 is disheartening but you are so damn close so don't give up!!!
AUD- 74, 89

[George]

I assume you were stronger on MCQ and weaker on SIMS ? I scored a 73 my first time and I used Becker. I didn't watch the videos and only read the book. My weakest area were the SIMS. I recently just took it again last week and I honestly have no idea if I passed. One thing I would advised doing is to practice the SIMs and learn how to use the AL. I know there are people on here that say practicing the SIMs is a waste of time, but it honestly helped me on my retake and I also learned how to use the AL appropriately this time around. Keep your head up and keep moving forward. This test looks at every opportunity to break you down. Don't let it !

Best of luck to you on your retake.

[ItsAccrualWorld94]

I got my score analysis and got stronger and comparable for all the content areas, stronger for the multiple choice and weaker on the sims. Its so frustrating because I am going to grad school as well and I don't have the money or time to be spending studying for one section over and over.

I don't understand how I could do so well on everything besides the sims and fail by one point for the second time! Its frustrating!!!

[njvath]

This is me exactly! I have gotten 2 74’s on AUD…my first time around my score report showed that I was stronger in the MCQ areas and weaker on the sims. My second time, the score report showed that I was weaker in the MCQ areas and stronger on the sims…I feel like I deserve to pass with those stats!! On my retake, I had the mentality that I just needed a few more points and I didn't supplement with any other material (I am using Becker) and I think that was a catastrophic mistake. I wish I could go back in time and change that decision. This time around, I bought the Ninja MCQ and I am hoping that does the trick. The funny thing is that with AUD, my average homework scores and exam scores are significantly higher than when I was studying for FAR and BEC. Would have never thought that I'd pass FAR and BEC on the first try but not AUD…

I really cant understand why I have failed twice either, to me the AUD material isn't the most difficult exam out of all of them and because I have gone through the Becker material 3 times now, I feel like I have learned all there is to know! It is so frustrating!

I am retaking AUD for the 3rd time in 2 weeks and desperately hoping for a pass this time. Good luck to you!!

FAR - 76
AUD - 74, 74
BEC - 83
REG - TBD

[Author]

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