[Choco415]

Took FAR. 5/8 SIMs had supporting documentation. Each SIM also had extensive prompts with 10 – 25 ‘fill-in-the-blanks.’

In the real world, you would have a few hours, if not days, to complete the tasks in the SIMs. You would also have a printer, paper, pencils, pens, highlighters, Excel and Word, a real calculator, etc. You would need to document your work and ‘tick and tie’ from the supporting documents to your work product, so that your supervisor could check your work. You would ask for clarification on items that seem vague (such as odd phrased emails).

I’ve been working in accounting for over 14 years, and one of the biggest problems I’ve seen from subordinates reporting to me is that they rush through a task and turn it in full of mistakes. It seems like the new SIMs are asking candidates to do this on the exam.

The new SIMs are not only impossible to complete within the time allotted and materials provided, but they seem to be promoting the idea that turning in a haphazard work product is acceptable (or required).

Thoughts?

[Anonymous]

Lol I think you are reading WAYYYY too much into this. They need to test certain skills (higher order skills are tested through simulations) and enough content to maintain the credibility and integrity of the exam …and thus the CPA designation.

They are not expecting perfect scores and 100% accuracy on the simulations. These exams are scaled on raw scores which are converted to the scale score we see. Some people refer to this as the ‘curve' similar to how the SAT does it. I would say the exam is testing you on your FIRST PASS THROUGH before you go back and mark items that need additional review, and definitely before you do a self-review before passing it onto a supervisor.

I think the first part of the battle is getting over the mindset that the sims are impossible. Just keep going through them one at a time, and it will work out.

[Choco415]

Hey Benjamin17 – thank you very much for your input re: first pass-through and the curve system – makes sense.

I will say I definitely did not come in to the exam thinking the SIMs were impossible. In fact, out of the 2 exams I've passed, I tested stronger in the SIMs, weaker on MCQs.

I am also an attorney, and I excelled in the portion of the exam that is SIM-like (they give you a bunch of documents and you have to write a brief or a position for a fake client) and was weaker in MCQs there too. The bar exam, however, is still on paper, and you are allowed to bring pens, pencils, and highlighters.

Time was also not an issue for me on the bar exam or the CPA parts that I've passed.

On this FAR exam, however, I feel like I was overwhelmed with the amount of documents and information presented in the time allotted and the crappy software (it took forever to click back and forth between docs. and the prompts), the documents themselves were chock full of numbers and i could not seem to track numbers between the docs. and the prompt. Having the ability to just circle numbers and make notations would have helped a lot.

If the test had been on paper I think I would not have had such a hard time. I don't feel like the SIMs were successful in testing my knowledge, rather it was some sort of sick endurance test to see who won't get nauseated with all the clicking back and forth and scrolling between documents!

[Anonymous]

@Choco415

Sorry to hear that about FAR. I had the same experience with REG today, but I honestly found REG's Sims much more difficult. REG's Sims were just all over the damn place. FAR is a freaking Beast too though – no lie.

I agree with what @benjamin17 said concerning how the exam is scored. You have to just keep pressing through the material even if you don't want to. I have OCD, so I get really, really frustrated when all of my answers are not correct or to my standards. But, this exam is an exam from HELL and you have to keep pressing on to hopefully maximize your points. If I failed REG today (9/10) it was because I did not press on and got caught up in a stupid Sim that was probably Pretest. As a result, I basically had to guess all of my answers on my last Sim and I should have earned more points there. Oh well.

I am praying I will pass and I pray for all of you too. This exam process is beyond brutal!

Goodluck with FAR and I feel your pain. I put hundreds and hundreds of hours to pass FAR on my first attempt with a 77.

Keep pushing my friend!! 🤓📚

[Missy]

Professional exams, in any field, will not (nor are they intended to) completely mirror real life practices.

Otherwise, each exam would take 3 days, cost $3,500 and you'd only get one attempt at it.

Licensed Massachusetts Non Reporting CPA since 2012
Finance/Admin/HR Manager

[David]

I wouldn't go so far as to say the AICPA is encouraging malpractice. However, I would say that if their intent is to test higher order skills and have candidates demonstrate that they can perform at the standard as a first year CPA (as they say they want) then they have certainly failed that aspect. As most people say, the SIMs are simply overwhelming, and don't really test a candidates ability to perform as a CPA. I understand the exam needs to be challenging, but someone who puts over 150 hours into an exam should not feel like they failed.

[shawn in VA]

I have to side with Choco415 here. The SIMS are just out of control. Not enough time, way too difficult, and definitely a second monitor or printing capability would help.

The only exam SIMS were manageable were BEC but there is only 4. One of them was a beast though , other 3 were ok.

The document review sims should be gone. I would be ok with 80 MCQs on all the exams and like 4 NON DRS SIMS and give ppl 5 hours just as a safety cushion even if you don't need all that time. And 50/50 for MCQ / SIMS as a grading should be gone. I would be okay with 70/30 (MCQ/SIMS)

[Choco415]

Blue Collar Nerd – God bless you for your words of encouragement. My prayers are with you too!

Missy – I don't think the CPA exam should be attempting to mirror or real life experiences (period). They say that the bar exam tests ‘minimum competence' since, like the CPA exam, its taken by recent graduates. Why the CPA examiners want an exam that tests tasks at the second-year practitioner level is still confusing, since we are allowed to take the exam without any work experience. Also, why should a person working audit, with no desire to ever work tax, be expected to perform like a second year tax practitioner (or vice-versa)?

David – I also agree, the new SIMs are just not realistic.

But beyond that, the AICPA has no business trying to test tasks that could be performed by a second-year. That's why it's called “on the job training.”

[Choco415]

Thank you shawn in VA!

[Choco415]

And one more thing – if you are substantially increasing the amount of reading materials in the exam (i.e. 5-6 “supporting documents” per TBS, AND including 5 of these TBS in one exam, you should be lengthening the time allotted OR decreasing, not increasing the number of TBS per exam. If you are adding what would amount to 30 printed pages of supporting documentation to the exam, why is it still a four hour exam?

[shawn in VA]

Choco-

Its really plain and simple. The AICPA is corrupt and shows NO transparency. We should be able to get our exams back after a fail or pass so we can study from them (assuming a fail). That was how college was like.

They just throw out a number and your just supposed to accept it like a bunch of sheep. The AICPA is a business like any other one goal is to maximize profit. More people they fail= more revenues for AICPA.

I have gotten 2-74's and its really messed me up. I had to go to my family doctor and get some serious meds (XANAX and other stuff I rather not write).

[shawn in VA]

The exam should be no time limit within one day . for example if Prometric opens at 8 AM and closes at 7 PM you should have the full 11 hours. I mean $250 to take an exam I sure expect that but get a lousy 4 hours.

I have never ran out of time on an exam or felt rushed but i know PLENTY of test takers who are just slow test takers but are very smart.

[Choco415]

shawn in VA,

First, I am very sorry to hear about your health issues. I have gained 20 pounds in the last year out of stress for this exam. I've probably gained another five since I took FAR. Like Rog says, if you flunk a part have a drink or two, do something fun, etc. but no pills!

I completely agree with your point on the lack of transparency. The latest FAR SIM released by the AICPA earlier this year (the one about the land and the building) was completely not representative of the new SIMs. I've taken the exam 6 times in the past year, and this exam was most definitely not like me the other six. I feel like there was no proper notice by the AICPA. In addition, I do not think that any of the providers out there are fully aware of what has currently transpired in this window's exams. It may have been a bit more excusable in the last window, since it was the ‘first', although a) the DRS format is a year old now, and b) we really shouldn't have to be constant guinea pigs (since they keep tinkering with the exam).

It also did cross my mind that the examiners may just want to flunk more people in order to raise funds for the new Excel license and monitors. It also seems like some people are waiting to take the exam until the new changes settle down. People also did not appreciate having to wait months to get their scores when they out you on an 18-month ticking time bomb. It seems like I've been getting spam emails from AICPA and Rog like crazy recently – could it be due to a decrease in candidates?

Also I feel I should say that I don't think ‘higher order skills' can be properly tested via multiple choice DRS style or drop down menus. One of the audit DRS I had was way subjective, but I feel like I could have gotten points if I had been able to explain my reasoning in my own words.

I feel like the AICPA is messing with our lives. I definitely did not feel like this about the bar exam or any other standardized national exam I have taken.

[Anonymous]

I'll keep it short. The AICPA does not give a flying f*ck about us. It's all about money and constantly having candidates retake exams. I threw up some nasty liquid this morning and had a migraine for 5 hours because of the new REG exam. The new DRS Sims caused most of it because they stressed me out that much. The first 3 Sims were okay, but the last 5 were insane to try to finish in the allotted time.

I'm not trying to bitch and complain because that will get me nowhere. All I can do is pray for a 75 and move on. But, I do agree that waiting for test scores and the new Sims has been a very, very painful experience to go through. But, you have to want it and keep playing the AICPA's games and eventually (hopefully) you will pass.

Goodluck everyone and let's stay at it. Don't let the trickery and dishonesty disused you from pursuing your goals! Keep grinding!

[Choco415]

Blue Collar Nerd,

I threw up twice yesterday and today. I feel you!

[Anonymous]

@Choco415

I've never, ever threw up from an exam. Never in college and not on any of my previous CPA exams. But, that damn new REG exam was something else and really caused my body get screwed up. I feel a little better today, but it's like a really bad hangover.

Sorry you have thrown up on two days. That's no fun. It jus shows how determined you are to get this exam behind you.

Goodluck and let's stay Strong.

[Author]

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