I have a friend who studied very hard, followed all the steps, etc., in Becker, and still failed the same test multiple times. But there's also lots of people, like those who have posted in this thread, who used Becker, followed all the steps, and passed…and many others who used Becker, didn't follow all the steps, and passed.
The challenge with the CPA exams is that there's no “yellow brick road” that is certain to end in success. I use Wiley. I'm not a genius, I study about 50 hours max for an exam, spend about $50/exam, and I've passed 3 so far on the first try. Others are geniuses, use the most expensive curriculum, study ridiculous amounts, and fail. Why? Well, that's the mystery of the CPA exam.
So, if you're using Becker, your best bet is to follow to a “T” every piece of advice they give, and learn in detail everything that's in their materials. Will that guarantee you a pass? No, but it'll give you a pretty good shot at it. The more you learn, the more you know, which means the more questions you'll have a shot at, not to mention the more you'll know for your career. Becker has the information required to pass the average exam…but there's definitely a luck factor, and it's pretty much impossible to know all the material in the Becker materials (or any other review course), so at the end of the day, all you can do is your best. And hope you get a test which makes you best good enough.
