[PleasePass]

So, earlier today I sat for my first CPA exam, FAR. In hindsight, I’m definitely glad it was the first one I took, and having done 0 research of any changes being made to the exam in Q2 of 2018, I went into the exam understanding that there were 8 sims, the grade was split 50/50 between sims and MCQ and that was just the way it was and had always been, at least for awhile. Testlet 1 was ridiculously easy. Testlet 2 was easy however wordier questions that required slightly more calculation. Testlet 3 I was blown away instantly and thought, “Okay, they are front loading the dense material in the earlier sims, I’m sure Testlet 4 and 5 will be something I’ve actually seen while studying every SIM Becker had to offer”. NOPE

I won’t get into the abysmal feeling I had while managing 6-11 exhibits on well over 4 sims and compiling them all together into a full length F/S with adjusting entries only to have nearly all of them NOT balance (you get the feeling by now anyway). I do have a question that may garner me some semblance of hope on my outcome, however. I have read that if Testlet 2 feels harder than Testlet 1, it may be due to having done well on T1 and so they give you a more difficult T2. Does this apply to T3-5 with simulations? I doubt it, but I can find 0 explanation as to how absolutely stunned I was when I opened up T3-5, scanned through each SIM and realized I was wholly unprepared for the depth being asked of me to present.

[alloverit]

The general consensus (I think) is that the SIMS are predetermined and have nothing to do with your performance on the MCQs.

One mental strategy I used with all the exhibits is to look at it like this: I'd rather answer the questions with help from the exhibits than without the exhibits. So I trained my mind to want MORE exhibits rather than fewer. Once my mind made that adjustment, I was more relaxed and was able to better find the answer within the exhibits….because the answers are there.

Now, you may have bombed this section, but I get the feeling you passed. And even if you didn't, you should be much better prepared for a re-take and all subsequent exams.

Good luck!

FAR 81

AUD 83

BEC 93

REG 84

Ross

[Anonymous]

Hello, as you mentioned MCQ are multi-stage. If you do well on the first testlet, you will get a harder second one. This is not true for sims, they are pre-determined and do not change based on performance. See the following excerpt from the AICPA guide, “How is the Uniform CPA Exam Scored?” Don't worry too much on the sims though, I thought FAR was the hardest of any of the sections by a good bit. I had 8-12 documents on several of them, and walked out feeling completely overwhelmed.

“The first testlet is always a medium testlet. If a
candidate performs well on the first testlet, he/
she will get a more difficult second testlet while
those who do not perform well on the first testlet
will receive a second medium difficulty testlet. This
testing process is called multi-stage testing (MST).
Please note that the task-based simulations are
not chosen based on candidate performance on
the multiple-choice testlets. They are pre-assigned. “

[PleasePass]

@Alloverit, That is an interesting and positive way to look at that portion of the exam, I'll have to implement that in studying moving forwards! Thanks for the hope, I'll report back September 11th I believe with results.

@Chandler, ah, I figured. Well here's to hoping for pleasant surprises on those scores! Thanks for the excerpt, will be helpful in the future.

[Author]

Replies