[jternida1]

I just had a quick thought of how our CPA exams in the United States compare to the CPA exam in other countries. My uncle couldn’t believe that my cousin and I couldn’t pass any of our exams in the first shot (don’t worry, we both don’t listen to him). He was under the impressions that since the CPA exam in the Philippines encompass FAR, AUD, BEC, and REG in one exam, it is much harder there than here since we can take each part separately. So I was just wondering if there are any of you that took the exam in the Philippines or in any other country, and how does it compare to the exams here. Thanks guys for your input.

AUD: 74, 67, 76!
BEC: 70, 75!
FAR: 76!
REG: 67, 73, 79!

Using Roger Review Course, Ninja Flashcards, WTB & book

[Mika]

I guess USCPA is one of the most flexible professional exam around the world. Date is flexible (4 windows a year, pick whatever day you want except for the blackout windows). Other exams may only be scheduled on a specific day of the year (normally held twice a year). For instance, CPA Australia, held twice a year, need to pass 6 exams in total but you can do it within 5 years.

REG - 80 (02/13/2015) Roger + Ninja Flash Card + Ninja MCQ + Becker's Note
FAR - 84 (05/29/2015) Roger + Ninja MCQ + Some Wiley book questions
BEC - 77 (08/27/2015) Roger + Ninja MCQ + Half Wiley book questions
AUD - 87 (08/28/2015) Roger + Ninja MCQ + Half Wiley book questions

[mmp7183]

@ jaternida – I am a Philippine CPA. My friends and I (who have taken the USCPA too other than passin the Philippine CPA) all agree that the Philippine version is much harder than the US'. Here in the US you can pick and choose any of the four parts and take them in any testing window, as long as you finish all of them within 14 months. In the Philippines (I passed and got licensed in 2004), it is a seven part exam (which are still equivalent in full to the entire US CPA exam syllabus) that you must take on consecutive weekends (2 Saturdays and 2 Sundays consecutively), each part takes at least 3.5 hours to complete. Pretty much you have to pass them on those exam days to earned the CPA certificate.

Exam parts with the US counterpart are:

Auditing Theory – AUD

Auditing Problems – FAR (but all are purely simulations in style)

Practical Accounting 1 – FAR

Practical Accounting 2 – FAR (covers NGOs, govt Accounting, installment sales, long term contracts, business combinations and consolidations)

Management Advisory Services – BEC (albeit the MAS covers a lot more. It's like the CMA exam rolled into one, which helped me pass the US CMA exams when I took it)

Theory of Accounts – FAR (just theories and principles)

Business Law and Taxation – REG

If you pass only 4 or more parts, but not all 7, you are considered conditional, which means you have to pass the other parts in the next exam date (exam months are May and October only). If you still fail on any of the parts retaken, you will be considered failed in totality.

Oh-Hey-Yoh Candidate

FAR - 89 Dec 2013 (CPAExcel)
AUD - 89 Feb 2014 (CPAExcel)
BEC - 83 Aug 2014 (Becker)
REG - 85 Oct 2014 (Becker)

CMA (Aug 2011), CFSA (Dec 2008), Philippine CPA (Nov 2004)

[Author]

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