I believe the reasons for the difference between how people feel about their exam experience versus actual results depends on their personality, perception, emotional state, and pre-test/scoring of questions/answers.
Are you an optimist or pessimist?
Did you think the questions were hard because you didn't know the material or becsuse they were complex, layered questions requiring multiple stages of calculations, the ability to distinguish between January versus August asset purchase date adjustments, GAAP versus IFRS rules, or realized versus recognized types of details?
The exam (and it's preparation) are physical and mentally challenging (and stressful). Do you react to these type of situations and feel energized or deflated?
And, finally, pre-test/scoring questions; example ….
Q#1: 1 + 1 = ?
Q#2: X + 2 = 4, X = ?
For each scenario, one question is “real” and one is “pre-test”.
Scenario/Candidate #1: Q#1 is worth .75 points and Q#2 is worth 0 points.
Scenario:Candidate #2: Q#1 is worth 0 points and Q#2 is worth 2 points
If you answer “2” for both questions, and you need any score greater than 0 to pass, you will pass the exam. However, if you answer “2” for Q#1 and “3” for Q#2, you will only pass if you are Scenario/Candidate #1.
Example: If I assume all MCQ questions are worth .75 and every open space to fill in for SIMS is worth .75. As long as I know for sure (didn't guess) that I answered 115 questions/spaces correctly, then (115 – 15) x .75 = 75 (15 are worth zero for pre-test), and I can tell my friends/family that I “think” I passed.
The scores come from a logical calculation, rather than an emotional “feeling”.
FAR 02/26/13 78 [05/25/12 67]
AUD 07/07/12 85
REG 05/28/13 80 [08/25/12 72]
BEC 11/26/12 81
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