This is the definition of Webster when it comes to intelligence=
a (1) : the ability to learn or understand or to deal with new or trying situations : REASON; also : the skilled use of reason(2) : the ability to apply knowledge to manipulate one's environment or to think abstractly as measured by objective criteria (as tests)
I see this thread is going on and on because someone got offended because another individual mentioned that this exam should be more challenging and it does not test your intelligence. As the above definition says Intelligence is the ability to assimilate and understand new information. If that is the case, lets check the following scenario=
CPA Candidate A started studying for this exam in Jan 2014 using Becker, and by the end of second window (5/31/14), he had finished all 4 parts. This means that it took him about 5 months.
CPA Candidate B started studying for this exam In Jan 2014 also using Becker and by 11/30/14 he has been able to pass only 2 parts.
Is it safe to say the candidate A is more intelligent than candidate B?
If we go by definition, and since we don’t know their background, we would have to say that candidate A is a lot smarter than candidate B, and since it was so easy for him to assimilate information, he is destined to also be more successful in his career than candidate B. As a matter of fact candidate B should just quit while he has a chance. He won’t be successful anyway, he is not that bright.
Now lets look at their background to see if the above reasoning still holds. Candidate A had the same GPA as candidate B,but he just finished his Bachelors in Accounting. Candidate B finished his bachelors 10 years ago, and never tried to take the exam when he finished college. Candidate A was working 9 to 5 while candidate B works form 9 to 7. Candidate A has no kids as he is only 23 years old, and has no other responsibilities. Candidate B has 2 kids that demand his attention 7 days per week. Candidate A was studying 5 hrs per day and 20 hours on the weekend for a total of 45 hrs per week. Candidate B was studying 2 per day and 10 hrs per weekend for a total of 20 hrs.
Now with their background explained, can we still say that candidate A is more intelligent than candidate B? The fact that candidate B finished college 10 years ago could play a role here? The fact that he has 2 kids could also play a role?
Bottom line is that there is no way to really decipher here who is more intelligent than the other person just by comparing who finished first. There are just to many variables. The individuals who are not that intelligent are the ones that could not retain enough information to pass the exam, and those are not even on this forum cause they already gave up. To me the really bright individuals are the student who received the Elijah Watt Sells Award. . More than 94,154 individuals sat for the Examination in 2013, with 55 candidates meeting the criteria to receive the Elijah Watt Sells Award. One of those guys might be your boss in the future, and they are the perfect definition of intelligence. Also, if English is a language you learned 3 years ago, and you take the CPA exam and pass it then that you might be smarter than you think. I don’t see myself learning German in 3 years and going to Berlin to take their equivalent of the CPA exam. I would have to go toe to toe with a German candidate, hell no!
Through God all things can happen!
“You never fail until you stop trying.”
― Albert Einstein
When I was young, I used to admire intelligent people;as I grow older, I admire kind people.
“Just keep swimming, just keep swimming.”
FAR= 72-84
Audit= 73-82
BEC= 74-75
Reg=77