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I took the CPA exam on paper in May 2002. It was hard. I was also finishing up my 150 credits and getting my masters degree at the time. I went to live Becker classes and did all the practice questions, which were on paper. You had to flip through every sheet to see which questions you had wrong instead of marking them on the computer. There was a ton of information you had to know, all at one time. You had to get 75 on at least 2 parts or you didn’t get credit for any sections. I have a friend that took it the same time as me and had over 75 on a section, but didn’t get credit for it because he didn’t pass at least two sections. In addition, you had to have at least a 50 on each section or you did not get credit for any of the other sections. My original plan when I was running out of time was to just skip studying on FAR but this plan doesn’t work since you have to get at least a 50 on each section. The exam was two full long brutal days. My hand hurt from writing so much. My brain hurt more. I took the exam in an expo center with 500 other CPA candidates taking the exact same test as me with exactly the same questions. It was stressful to see each candidate turn in their exam before me and even more stressful when there were only 10 of us left. You didn’t have your own little cubicle with headphones to put on. I actually had birds flying around the expo center during the exam. Then you had to wait more than 3 months to get your score. By the time you received your score, you had already forgotten about the exam and discovered you could have a life. You had found ways to fill up your precious days and nights that did not consist of studying. So, if you didn’t pass a section, it was very hard to get back into the habit of studying again. And everyone knows the date you get your scores. Everyone saw you at the testing center and knows you took the test and all your co-workers and bosses know the date scores are mailed so they will be sure to ask you what you got. They also know you took the exam because you had to take off work on the two days the test was given during the week. Overall, the 1st time pass rate for the paper exam was less than 10%. It was hard.
I have taken all four parts of the computerized CPA exam. It was hard. Expectations are higher. The amount of information on each exam is insane. And adaptive? Are you kidding me? Now that you have proven you know the answers and are qualified to be a CPA, we will make the questions harder. Plus every single person that takes the exam has different questions. How is that fair? Oh, I know, I know, each question is evaluated on a points scale based on difficulty. How can you evaluate whether or not someone guesses on a question. Taking each part separately has taken me an entire year, whereas, the paper exam you sit for over two days and are done. The computerized exam was hard.
The one thing I have to say about the computerized exam is that I was exhausted when I was done. I can’t imagine going to lunch and coming back to take another exam and then doing the same thing again the next day. Whether on paper or computerized, passing the CPA exam is an accomplishment and I can’t wait until the day I can say I am a CPA.
Paper Exam May 2002; AUD 62, LPR, 63, FAR 49, ARE 70
Paper Exam Nov 2003; AUD 72, LPR, 72, FAR 67, ARE 71
CBT 2010; AUD 83 FAR 76 BEC 78 REG 73,(2/28/11 NTS # 446) 75 and DONE!
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