[LN_CPA to be]

I’ve seen this briefly mentioned in a few posts, that testing in the Q4 window is the hardest, especially for FAR. Does anyone know what the reasoning is for this? Is it just that historically the pass rates are the lowest? Just wasn’t sure what was driving this and I haven’t seen much explanation. Thanks!

[Anonymous]

I think it has a lot to do with the number of candidates in the 4th quarter. Typically, people are cramming in exams before tax season. That's just my opinion. I have no proof.

[Author]

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