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Having taken both FAR and AUD in the month of February, I figured I would share my thoughts. My first section of the CPA exam was BEC, which I took and passed back in November. It was what I would call “appropriately challenging”, which is to say it wasn’t so difficult as to make me seriously doubt myself leaving the exam, but it wasn’t so easy that a monkey could do it. So going into my second section, FAR earlier this month, I was expecting an “appropriately challenging” exam, even though this time it would be adaptive. Now I usually start out slow and doubt myself at the beginning, so I “flagged” a decent number of questions in the first half of the first testlet, but when I got done with it, I went back through and gave the best possible answers I could, and so I felt good going into the second testlet. That’s when things got worse. The second and third testlets contained a good bit of long, somewhat confusingly-written questions. I don’t know about anyone else, but when I flip to the next question and I see that it takes the examiners five lines or more to ask it, I get a bit nervous. Topics ranged from the obscure to the obvious and everything in between. Anyways, I charged on through the murky swamp and gave the best answers I could in spite of the somewhat unexpected level of difficulty. These were not what I would call basic questions testing the basic knowledge of an accountant just entering the profession, but that’s just me. Flash forward three weeks, and I’m sitting for AUD. I’ll put it this way, if on a difficulty scale, FAR was a 10 (on a scale of 1 to 9), AUD was more like a 5 or 6. I’ve read several posts of some reporting having had an “easy” AUD exam with just basic questions and a stable level of difficulty across testlets, and some reporting having had essentially the same problem I had with FAR, but with AUD. I felt AUD was rather basic and tested very little that was outside of the range of the Becker materials I used to study for it. The simulations were also pretty fair and clearly written (unlike FAR which were more confusing), and the authoritative literature came in handy as well. (On a side note, make sure you keep scrolling to find the absolute right paragraph for your research tab. The wording in the question might match word-for-word the wording in the authoritative literature!) All in all, I have almost no doubts about passing AUD, but of course, I’m a lil nervous about FAR. I live in NC, so unfortunately, I’ll have to add about two weeks to the regular release dates to find out my scores. Good luck everybody, and sorry for the long read.
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