[Anonymous]

I took FAR this past Monday. Before taking the exam, I had no idea about the adaptive feature regarding the multiple choice testlets. My testlets did seem progressively harder in terms of questions I was unsure on and the amount of time it took to complete them. However, I’m still curious as to whether or not I can make any assessment regarding a potential increase in difficulty. I looked at the PDF from Becker providing recently released AICPA questions for 2013, segregated into the categories of “moderately difficult” and “hard”. The PDF is accessible via the following link:

https://www.becker.com/accounting/cpaexamreview/students/2013_AICPA_FAR_MCQs.pdf

After reviewing it, I noticed several “hard questions” in subsequent testlets and some “moderately difficult” questions, although lesser in number. I was wondering if anyone could provide any advice regarding whether or not I can use this information to predict the direction in which my mcq’s “adapted.” Thank you in advance for any suggestions or ideas.

[novatrek86]

I know most won't believe me but you cannot tell when the difficulty is increasing or not. Maybe its just you who found that particular set of questions hard. For BEC I would have sworn up and down that the questions got easier and I got my second highest grade. For Audit, I would have sworn up and down that the questions were getting harder and I got my lowest grade. I didn't recall the questions getting harder or not in REG and I got my highest score. I've put the same amount of studying into each test and my scores all hover very closely about the mean.

Additionally, Just because a testlet is difficult doesn't mean you won't get any very very easy questions. The opposite is also true. Just because you get an easy testlet doesn't mean that you wont get very very hard questions.

This entire thing is a mystery and candidates imagination can run riot. You will have to endure the mental torture that is waiting for your score to be released.

Today was supposed to be the day that I found out whether I passed my last test. Ugh, those b****ds delayed the release!!!

[NYCaccountant]

How do you determine difficulty though? I'm confused. They all look the same to me.

FAR - 93
REG - 87
BEC - 84!!!!
AUD - 99!!!!!! CPA exam complete.

[Anonymous]

Thank you for your response, Novatrek. I guess the only positive take-away for me is that I felt as if I had failed the exam when I left. I'm told this is, on average, a good thing. But who knows.

NYC: The PDF has questions categorized as moderately difficult or hard by the AICPA, based on the manner in which it makes those determinations. Personally, the pattern I discerned from the “harder” questions was that said questions either involved calculations for certain concepts, such as non-monetary questions, when “easier” questions testing the same concept required non-numerical answers. Additionally, questions asking “for all of the following except” or requiring a demonstration of the manner of recognition involved with less common transactions seemed to be a recurring theme.

[Anonymous]

I've don't quite understand people saying that one cannot determine whether or not questions get more difficult in testlets 2 and 3 compared to testlet 1.

Obviously I have only taken one section, but in that section my first testlet took about 15 minutes and I flagged 1 question. Testlets 2 and 3 each took 30 minutes and I flagged roughly 8 and 11 questions, respectively.

On a question to question basis can someone determine whether or not difficulty has increased? Absolutely not. But in aggregate, when one set of questions takes no less than twice as long as testlet 1, the known ‘easy' testlet, is it reasonable to assume that questions got more difficult? Absolutely. Given my score on REG, I doubt there is any way that testlets 2 and 3 were NOT in fact ‘difficult' testlets, which only proves to confirm both the additional amount of time those testlets took and the number of questions I flagged equating to a ‘difficult' testlet.

On the other hand, I wouldn't say that just because a question is long or requires calculations that it is necessarily ‘hard'.

[Anonymous]

Agreed. Is there no credibility regarding the AICPA questions referenced above and the conclusions I've drawn? Nobody seems to even be referencing those. And regardless of subjectivity, these are questions the AICPA has itself characterized as ‘difficult.' Obviously, a difficult question doesn't require a long fact pattern or calculation per that document. However, I think it provides some pretty definitive insight as to what constitutes a ‘difficult' question from the examiner's standpoint. I also think it's valuable because, to my knowledge, it's the first time the AICPA has provided concrete examples of what they consider moderately difficult, and hard. So, from my perspective, it's an interesting talking point.

[Nete]

I think the whole thing depends on whether they want to allow more CPAs into the market. I leave tests with SIMS left completely blank, flagging many MC questions, and leave crying and voila! I pass! I leave feeling “ok” (notice I said OK and not GOOD) and I get two 74 scores on the same part twice. I dunno. I always trust my gut, unless it's this exam. Hang strong.

[Anonymous]

Thanks, Nete. Sorry about the successive 74's, but based on the encouraging nature of your post, I'm assuming you ended up passing that particular section. Props.

[Author]

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