[Brokenglass]

I took FAR last December and failed with a 61. I walked out thinking no way I passed because I was absolutely lost on 6/8 of the simulations. Later when I looked at my score report, it said my score was comparable to passing candidates (75-80) on the multiple choice, so I must have gotten around 43% on simulations. My first thought after the exam was that the majority of the simulations focused on one area of the material, but then I ended up blaming myself for not practicing the simulations enough.

I took the exam again yesterday, and felt like the simulations were a lot easier and straightforward. On a scale of 1-10 I thought they were 4 difficult compared to probably 8-9 on the first try. I also thought the simulations covered more areas of the material.

Had anyone experienced this before? It’s to the point where I think I could have passed on the first try with the second try’s simulations. To be fair though, it seemed like the multiple choice was more difficult this time.

[eMeRGeD]

In my opinion, the CPA is incredibly hit or miss.. sometimes you take an exam and all the content tested is obscure and on the fringes. Other times the questions are straight forward and resemble what was studied from whatever software you use. It can be the difference from a 66 to an 83 or even more drastic. I've heard of people going from low 40's to 80's just by retaking the exam, no studying in-between. If you beat your head against the wall long enough, one of them is bound to break 🙂

[stfleurr2]

I had the exact inverse experience. I took FAR in 4Q18 and thought the MCQs and SIMS were doable; I failed with a 72 partly because I lost focus during the exam and missed some easy points. I took it again this past week and OMG!! This time it was an absolute beast. 6 of the 8 SIMS required extensive review of multiple documents. At the end of the day, I have concluded that I may have missed my chance by not passing the easy version I had in 4Q18. I expect that I will fail again when i get my results on Feb 5th. I can only hope for an easier version in 2Q19.

[Brokenglass]

@Emerged I agree. I took 4 exams so far and I always feel like the standard topic % of what’s gonna be on the exam (like 15-20% state and local govt) is misleading. Question choice feels random.

@Stfluerr2 that makes me wonder if previous scores impact the question choice on the second attempt. Very unlikely but either way, in my opinion, question choice should be standard. Not the same questions but a little bit of everything, on every exam.

[stfleurr2]

@Brogenglass, I think they definitely make sure candidates don't get the same question(s) or type of questions twice. That was my 3rd time taking the exam and each one was a totally different beast.

[nissen]

@emerged
Took Far yesterday and I agree with you in that the exam can be a hit or miss. The content I was tested on was as you described “obscure and on the fringes”. The AICPA blueprint is misleading because I was tested on a ton of governmental and not for profit material. Struggled with 4/8 sim. most sims required extensive review of multiple documents which consumed my time. Others required in-depth knowledge of certain material which I could simply not recall. Didn’t feel prepared going in. Definitely did not pass on that first try.

[Brokenglass]

@Nissen I was tested on a ton of governmental as well. The first time I took it there were very few governmental questions. These exams are not standard. I also had one simulation with I believe 9 exhibits that I spent probably 30-40 minutes on, and it could have been the one that didn't count. I had to give up some parts of the simulations that followed to avoid leaving anything blank.

[Author]

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