[RustyShackleford_75]

People typically say that if your 2nd testlet is tougher than the 1st, that is a good sign. Has anyone ever felt that way but end up not passing?

[mskcle]

I find it hard to tell a difference honestly aside from FAR which the 2nd testlet hit the infamous Govt/NFP intensely (luckily took a class in this during my studying). For REG and AUD I could not really tell the difficulty change in comparison to questions they released in 2017 marked as difficult.. Especially with REG, my first testlet was a major ‘wtf'.

[Anonymous]

If you perform well on the first MCQ, you will get a harder second set. This is known as multi-stage testing, and is acknowledged by the AICPA.

See the following excerpt from the AICPA Publication “How the Uniform CPA Examination is Graded”:

“When are easier or more difficult
questions given?
Candidates take two multiple-choice testlets.
The first testlet is always a medium testlet. If a
candidate performs well on the first testlet, he/
she will get a more difficult second testlet while
those who do not perform well on the first testlet
will receive a second medium difficulty testlet. This
testing process is called multi-stage testing (MST).
Please note that the task-based simulations are
not chosen based on candidate performance on
the multiple-choice testlets. They are pre-assigned.”

On my exams, I felt that the 2nd testlet was noticeably more difficult on REG, BEC, and FAR. I honestly could not tell any difference on AUD. It is possible to pass or fail with a Medium-Medium MC. Similarly, it is possible to pass or fail with a medium-difficult MC. Unfortunately no way to know for sure until score release.

[NYSCPA]

The only exam I felt got more diffcult on the 2nd testlet was my AUD exam. While the others i felt no difference. It can be that you are really well prepared and know the materials very well. Like @Chandler said, it is possible to pass or fail either way, just have to wait for the score release.

[mskcle]

I agree with both of you (chandler & cpatang). I feel like the second testlets hit specific areas as well or at least it seems like it from what I have heard from others (i.e. FAR hits GASB, BEC hits IT, REG is BLAW maybe?, AUD I'm not too sure)

[CS]

The only times I noticed the change in difficulty was for FAR, my first exam (August 2017). My first testlet took me about 45 minutes, second testlet? 1 hour 15 minutes, out of nowhere. I rushed at the end, I was so absorbed into the questions I didn't pay any mind to the clock winding down.

Just took REG, and couldn't really tell you, and is the first one of the 4 which I can't recall too much from the MCQ portion, other than thinking I was doing great on time compared to my other exams and then realizing, crap, there's X many more MCQs (last exam was BEC back in February, which was way less mentally taxing with 62 or 66 (?) MCQs and 4 TBS – taking REG after that felt like another level.

[mskcle]

Do you guys have any idea if pretest questions factor into getting a more difficult second testlet? Obviously they don't count towards the 75, but I wonder how that factors into a new testlet.. I also still don't understand how the SIMS are scored in regards to if each SIM is 50%/7 or if its based on each individual box for a bigger fraction to be multiplied by 50%

[iwantthiscpa]

I took FAR last year and when I was taking it it seemed like the 2nd testlet was harder. I felt good! Come score time, I found out a got a 74. Soo, yea. The results said I did Weaker in MC and Stronger in TBS, so I guess I did not do well on the harder testlet. Bummer… :'(

[Author]

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