[Anonymous]

So I’ve been reading on here a lot about how some people think the grading is curved and how well others do during the time you take your exam determines your score. How the pass rate remains the same does seem a little baffling.

I did a little research to see if other exams seem to be as hard as the CPA exam. I mainly looked at the Bar exam. I was shocked to find out that they have a lower passing rate than the CPA exam. Sometimes a 30% pass rate. And get this the chances of passing after the first attempt are even lower. Most people don’t even attempt to take the exam if they fail the first time because their chances of passing drop dramatically. The exams are manually graded by humans in each state and each state releases their own scores. I found a site that one test taker was explaining her conspiracy theory about the bar exam. She stated each state uses the exams to keep the number of lawyers to a minimum when the numbers get too high or vice versa. Could this be happening with the CPA exam as well?

Disclaimer: I am not a conspiracy theorist just tying to pass the time while waiting on the score release. This is just for entertainment purposes only. I don’t want the AICPA putting put on their watch list for exposing the truth. 🙂

[Minimorty]

We've had a couple of other interesting discussions regarding a “curve”:

https://www.another71.com/cpa-exam-forum/topic/rank-the-sections-from-most-curved-to-least-curved#post-153010

https://www.another71.com/cpa-exam-forum/topic/66-on-reg

[Sandra]

No one will ever know for sure, but I seriously doubt it.

Reality is that it's not that hard to design a test with a pass rate of x%.

I do believe that part of our low pass rate is because of how relatively simple and quick it is to retake a test. I mean no one wants to fail (that was a great threat on here though!!!) but I do think many people chance it. $200 bucks and waiting a month or two isnt the end of the world. If the test fee went up a bunch, they imposed a limit on the number of times you could take it, or you had to wait a year to retake it, the pass rate would go WAY up.

[Anonymous]

You have more “power of authority” when you are part of the few. I rather be part of the few CPAs then the many Lawyers. Don't worry, I am sure you will do well! I did this same thing about the SATs, but with that I actually do believe there are some questionable things about it. I did a 25 page thesis on it once lol And STILL I feel like there is more statistics that can be done about it…

But like I said the fewer in the field, the MORE you can make o_o

In the words of Tony Little “You can do it!”

https://www.jbs.cam.ac.uk/news/items/2011/110330_barker.html

[OnMyWayToCPA]

I can't say that I think there is a conspiracy going on

HOWEVER, I do believe that the AICPA should be more transparent when it comes to what is actually happening to our exams when they are transmitted back to them.

If it is already determined:

1) what questions are pretest

2) what values are assigned to each question

3) the correct answer to each graded question

and our exams are not graded by humans

then what the heck else are they doing to our exams and why is it not possible for us to receive an unofficial score on the screen at the conclusion of our exam?

B - 79 PASSED (1/4 there!)
A - 77 PASSED (1/2 there!)
F - 79 PASSED (3/4 there!)
R - 83 PASSED (DONE!!!!!!)
Review Course: Lambers , Wiley and Ninja

[Anonymous]

Sandra, I disagree however I understand your point. When the exams were administered only twice a year the pass rate was comparable to today's passing rates. However, I have noticed that the content has become more difficult with the introduction 1st of SOX and now IFRS.

Make for great speculation though. Now back to studying as I only have BEC Left and am taking it on Monday…

[Anonymous]

The CPA is definitely harder than the PMP exam too. So those who want to be project managers in accounting, go for that too.

[tman102938]

bump

BEC:69,79 PASS
FAR:77 PASS
REG: 7/30
AUD:68,64

"If you want something, go get it. Period."

[Accountant183748]

Interesting….I kind of think there is some truth to it and that they make the tests harder if they see the pass levels start to go up. I don't know about the curve though. Although I wonder why we don't get our scores instantly at least for FAR, REG and AUD. It's all graded by machine

Then I hear something like a large percentage of CPAs are retiring in the next 5-10 year, there will be a CPA shortage!

[Stilgoin]

I don’t think it is a conspiracy. It is a numbers game. The CPA exam structure really is a testament to how important data mining and market research can be to a company. The AICPA has their method dialed in, for sure. The test question results give them the tools they need to create a barrier to entry and dial it in to their goal pass rates. This article has some interesting stats, although I don’t have time to chase a rabbit down th credible sources hole, these statistics are believable, imo. 27% pass all 4 the first time.

NEW REPORT: The CPA Shortage Approaches a Tipping Point

Of course, I am biased. I am accustomed to always making high grades, and I have struggled with these exams. I can attribute 4 failures to personal reasons, but the others were just me having difficulty retaining the information. In the end, I feel there are many prospects not willing to put in the work and finish.

B | 62, 78
A | 73, 67, 79
R | 82
F | 59, 59, Waiting

Ethics | 93

"Success is not final, failure is not fatal: it is the courage to continue that counts."
~Winston Churchill

“In a world full of critics, be an encourager."

[mckan514w]

After getting out of my BEC exam I have another conspiracy theory to add to the mix- I am thinking the exams and scores will be skewed to an even lower pass rate in 4Q in order to capitalize on the new exam coming out… more failures equal more guinea pigs in Q2… (not to mention more money in the NASB coffers) but of course I am something of a conspirisist. 🙂

and they ask me why I drink...

FAR- 61-next time I'll ask for lube instead of a calculator
REG-75- Never been so happy to see such a low grade
BEC- 8/11
AUD- 9/2

[Sticky Nicky]

no doubt its based on money,,,i took bec last day of Q3 window and got a rediculous test,,,retook early in Q4 and got an insanely easy exam,,,they def make sure ppl fail and have to retake,,,hence more money for the organization

[Claudia408]

I 100% believe the exam is graded based on how well others do in the testing window and only the top 45%, or whatever that % is for that section will pass. They have to keep the passing rate low. No way all candidates taking the exam in total that consistently 45%ish pass quarter after quarter Audit or whatever.

BEC - 75 (3x)
AUD - 78 (3x)
REG - 67, 66, Aug 1
FAR - 54, Sept 8

[Anonymous]

I don't know if it's a conspiracy, but I do think there's a reason they keep quiet about the specifics of scoring the exam. If it was as simple as assigning values to specific questions and each question having a distinct right or wrong answer then there's no reason we couldn't see preliminary scores.

That being said, I have no idea what they're doing behind the scenes. What I want to know is how much does it really add to your score to have the harder testlets? Can it actually hurt your score if you get a harder testlet and bomb it? So much subjectivity leaves room for manipulation.

Interesting discussion! Thanks for bumping, tman.

[Claudia408]

Allie530 – Sam her….I wonder how much a harder testlet helps as well. Bc I took the medium AICPA released questions and got 80s. Then I took the difficult ones and scored barely into the 40s. Would I be screwed at that point? Who knows right? I just want this nightmare to be over.

BEC - 75 (3x)
AUD - 78 (3x)
REG - 67, 66, Aug 1
FAR - 54, Sept 8

[mckan514w]

I've often wondered that about the hard testlets… For example I didn't notice that my REG exam got harder– in fact every question across the board was very straight forward… and I walked away with a pass. Meanwhile first go round with BEC each one got progressively harder I walked out thinking I passed and I failed… then to confound matter when I get my score report I had scored “stronger” across the board in every category– so then how could my exam get harder and I scored stronger and yet I still failed? Either I was just “marked” to fail… or I blew the hard questions…. (and FWIW I actually called NASB on my score report to ask and got an orwellian doublespeak answer about stronger could mean weaker depending on the strength of questions and standard deviation taken as a whole.. yadda yadda yaddda- nice transparency)

and they ask me why I drink...

FAR- 61-next time I'll ask for lube instead of a calculator
REG-75- Never been so happy to see such a low grade
BEC- 8/11
AUD- 9/2

[Author]

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