[Bourne]

I’ve noticed that the test scores for FAR over the past 5-10 years have been the lowest in each Q4, does anyone have any speculation on the reasoning for this?

[Anthony]

Fresh grads who started to work and Holiday season gives less time for people to study most likely.

[maj1028]

I would attribute to the Holidays.

[SP]

Yup holiday season slows ppl down in studying and results in lower pass rates. Probably a good idea to take advantage and try to pass when pass rates are lower (which could result in the “curve” being fractionally higher).

[Bourne]

I had no idea that you're kinda competing with the other candidates that are testing in your window. I thought everyone is just scored based strictly on your score from the exam. Does anyone have anymore input on this?

[Anthony]

Because you aren't. Your score absolutely no bearing on someone else's in that quarter. Unless people have proof of that, they are just pulling things out of their asses.

[Bourne]

I have the same view point, but I've seen quite a few people saying to “study more than the others” and you'll pass. Doesn't make sense to me, but it's worth discussing considering nobody really knows exactly how they grade the exams.

[Anthony]

You guessed it, they were probably talking out their asses.

Only thing that is confirm is that the AICPA uses IRT(item response theory) for grading.

[Superdude3000]

The IRT takes data from previous exams taken by candidates and based on how those students answered the questions assigns different weights to different questions. Then you'll see the same or similar questions on your exam and based on how you answer it gets you certain amounts of points (the weights of which are based off of previous candidate responses). The weight assigned to each question is based on candidate responses and is used to score other candidates exams which means in order to pass you have to do better than a certain percentage of candidates did previously. Does that make sense? This is what I have meant by it's comparative and you're competing against other test takers.

That's fair to say I'm pulling this out of nowhere. Nobody has confirmed this, although rogers says it over and over. This is the only thing that makes statistical sense to me though.

[Superdude3000]

I should've clarified because what I have said previously implies the exam is curved (which I'm still not totally convinced it isn't), but they have said repeatedly it isn't.

[Anthony]

Past CPA exam statistics isn't the only thing that the weight of questions are based on. They also look at what the average CPA joe should at least know, trends and other statistics.

Saying you are fighting against other CPA candidates who are taking the exam in the same quarter isn't necessarily true then. It's more like you compared to past candidates statistics plus what ever the AICPA decides or aka the standard that the AICPA keeps saying.

[Superdude3000]

Well too be fair I never said competing against other candidates in the same quarter, just other candidates in general.

[Author]

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