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I never did very well in my accounting classes, so I thought the CPA would be an insurmountable task. Now a year and some months ago I applied myself for a few months and passed AUD on the first try. Then, I sat for business and passed that. I went on to fail REG with a 74, but I retook and clawed my way to a 77. All my scores were borderline <80% but I do have three parts done, with very minimal retakes. My only problem is that it takes months to prep myself for each, and with everything going on in my life right now (there’s a lot!) – I find myself with this one last chance to pass FAR without having to start catching the expired parts.
I sat for FAR without studying (okay I did skim chapters 1-3) and got a 45. I am rescheduled to take it again in November, at which point AUD will expire if I need to retake.
I’m sitting here night after night, but the financial accounting (the weakest of all my accounting classes…many, many years ago) is just killing me. Tonight I did CH 7 with Peter, and the balance sheet stuff just broke my back. I feel like each part had some sort of gimme, ECO on BEC, IT on AUD, law on REG. FAR is just chapter after chapter of hard, dry crap.
I’m scared that I started on the wrong end – with AUD first – and now I’m going to be out of time. The plan is to continue studying straight through Jan for the retake after November… and that would give me until June to pass AUD again and close it out.
Balance sheet stuff just killed me tonight… brutal.
OTOH, being of fairly analytical ilk, the voice of reason sez this: If you passed all the other parts on first or second sitting, then it’s unlikely that I’ll need say, four or five sittings for this last one. Pass rates hover around the same for all, and assuming a somewhat normal distribution of p/f within the pool of eventually successful candidates… worst case scenario I should be done with FAR next April.
I look at AUD’s 6 chapters, one of them being IT and chuckle at how easy that must be to re-take after the crap I’ve been through with REG and FAR.
Argh!!!
AUD - 75*, 88 done 5/14! (*exp)
BEC - 74 , 77
REG - 65 , 76 (10 point combooo!!)
FAR - 69 , 75Dr: perseverance
Dr: intelligence
Dr: luck
. Cr: . advisory score
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