[bigcore20]

So I’ve heard a lot of discussion about how the pass rates will be significantly lower (for at least the first year) starting Q2 with the new changes. It seems like they’re adding more sims in general, and a whole new set in BEC. Sims seem to be the reason most people end up failing, so why would the AICPA make it so much harder, especially since a lot of baby boomer CPAs are retiring? Are they trying to steer people away from the license to reduce saturation?

[jeff]

5 points less per exam…average of 45%-ish

[bigcore20]

@Jeff – So there's a chance for sub 40% pass rates for FAR and AUD. Damn… Good luck all

[jeff]

Nothing less than 43%…shooting from the hip.

[jeff]

I've been studying pass rates (sad, I know) for 8 or 9 years…I could be completely off – but that's my semi-educated guess.

[Gary]

How did the scores change the last time the exam was completely changed? Has that happened in the last decade?

AUD 8/18/16
FAR 11/16
BEC 1/17
REG 2/17

[RE2PECT]

I'm gonna go ahead and say 42-44%. BEC will no longer be the highest with the addition of sims. I'm thinking AUD will become the highest pass rate under the new format.

Jeff, I made a thread about it, but never received any responses. Are there any stats for all score releases in a particular window? I've only found stats for the whole quarter, but not for each score release. Curious to see if there's any kind of pattern.

FAR: 75 Roger & Ninja (notes/flashcards/audio/MCQ)
AUD: 73, 81
BEC: 71, retake 8/29
REG:

[Trele6]

@re2pect, I'm not so sure that AUD will flip from the lowest passed test to the highest. BEC's pass rate for sure will dip below 50% but it still might hold the title as “easiest”, but then again who knows what a BEC SIM will look like.

AUD is the hardest to pass right now in the current format and it probably isn't going to get any easier.

First go at the CPA! Only using Becker
Reg / Nov 2015 - 87
Far / Apr 2016 - 79
Bec / May 2016 - 80
Aud / Aug 2016

[aaronmo]

I would imagine a BEC sim would like cost accounting questions; variances, tracking movement of inventory into COGS. Stuff with break even analysis…maybe some financial ratios…maybe something with econ multiplier effects.

[aaronmo]

Something with debit/credits the flow of inventory.

[jeff]

The stats did about what I've predicted back in 2010/11 with IFRS and the WCs being moved to BEC…3-5 point-ish drop initially and then people get used to it.

As far as stats by score release – the AICPA doesn't disclose that to my knowledge.

[jms10101]

Somewhat on point but a little off, the good news for those who pass the CPA exam and get the license, the demand for CPA's is not declining that I know about and the supply of CPA's will drop (lower passing scores combined with attrition of CPA's = higher overall wages for those that do make their CPA.) This should provide a little motivation for candidates.

[Author]

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