[Get it done]

Is it true that the AICPA tries to average out or otherwise manipulate the scores to maintain a certain passing rate? I have heard this as a rumor. It would partially explain why it takes so long to release scores at the start of each quarter, and why there is very little information on how this thing is actually graded. If it’s true, that seems almost criminal.
I am also dreading studying for and taking FAR for a third time, which I need to start immediately. So this is me procrastinating and desperately wishing they would magically bump my last score up a little.

[Tommy]

Most people suspect they do. We'll never know. You'll be on the other side soon and it won't even matter anymore.

[WEEE2CPAYE]

The exam is scored based off item response theory (i think another name is item choice response or item response choice). This is not a secret, they use to have like a 18-20 page pdf on the AICPA website explaining a lot of things about the CPA process. I don't think its available anymore. The grading takes long because they have to wait for everyone that is scheduled during that scoring period to take their tests for item response theory to be applied to the population who took that test.

The test is hard because of this scoring method. There is a reason why they tell candidates not to infer their score as a percentage correct… I could get a 75 and only answered 60 percent of the exam correctly but merely answered the correct questions that the population who took the test struggled with.

Personally if AICPA ever caves and makes the grading easier, the value of the designation goes down and the market will be flooded with CPAs, which drives down the value of it perspective wise and salary wise. Be thankful that the exam is graded hard because the accounting profession would have the same problem as the Law profession.

[Asja]

Can I please ask why the exam is hard? From starting to review for FAR using Surgent, I find it is so easy. I was a total bookworm though in college…Maybe that is paying off today. Or, is the exam a lot harder than the prep materials?

[Skynet]

According to my source Fox Mulder, the AICPA is a shadow organization that is involved in a CPA exam score rigging conspiracy to hide the truth about Aliens. 👽

[Adam]

Of course they do..the more experience you get you'll see how weasley and greedy these people are..Here's a topper..since the AICPA published an article entitled white collar too white..you can bet your bottom dollar that if you're on the bubble and a white male (since they take your photo and submit with your test) you aren't getting passed through.

[Preksha]

@GetItDone Based on my experience and the little knowledge that I gained through giving the CPA exams is that I do not think the AICPA Rig's sores. Why? Because the CPA exam scoring is based on the percentile method which means your performance will somewhat depend on those who gave the CPA exam in that quarter and how they performed. The passing percentage is still decent. I was an International Candidate and I am already a Chartered Accountant in India and they do manipulate scores so much that they maintain a passing percentage of just 10-15%. Now that is Rigging and you cannot question them because it is mentioned in their By-laws and you have to agree to them if you want to be a Chartered Accountant in India.

[Get it done]

I do respect the value of the certification because of this, but the mere fact that my grade is in any way determined relative to the efforts of others who took it this quarter still seems awful. In theory, I could have delivered a worse attempt at a different time and done better, all because of the other candidates at the time. That is still rigging, as far as I am concerned. There has to be a better way to protect the profession than to screw over candidates by pitting them against each other.

[Jimmy Dugan]

Yes, they manipulate the scores and I don't care what they say. Way, way too many people walk out of the exam KNOWING they failed, only to come up with a 92 when the scores are released. Even after they changed the exams in 2017 and made Sims 50% of the grade, somehow the passing rates remained relatively constant. Right…

@Roze Get a passing score up on the board and then maybe we can start talking about how easy this stuff is.

[Asja]

Jimmy…Ok… I was just asking, maybe it is the volume of info, not the difficulty.

[Jimmy Dugan]

Just give it some time. If you are at day 1, you probably are only into income statement and balance sheet construction, and conceptual framework stuff. It gets a little more involved from there. FWIW, I hope you crush it.

[Author]

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