[Chloe]

Hi guys,

If you see the passing rates for CPA exams, you would realize that the rates for 1st Q are the lowest and they get better through the year. Do you think the 1st Q exam is the hardest? Or people are not ready to pass it yet?
I have two exams to go which are AUD and FAR(expired) and my REG will be expiring on May 7, 2020. I am studying AUD and planning to sit for the exam in the 4th Q, 2019 and thinking to take FAR in 1st Q, 2020.
I am nervous that what if FAR will be tough because I will take it in the 1st Q, 2020. I know FAR is hard no matter what but would like to know the idea. Also I passed it once so I hope it gets easy for me to study. Should I focus on Gov’t accounting heavily? I remember it was super important in 2017.

Any ideas?

Thank you.

[gieseoff]

I would imagine it's just due to people being busy with busy season. I don't think any quarter is harder than another. It's just the timing when most people are busy

[Recked]

My theory is that 1st quarter is the best time to take the exams because your score and “the curve” which officially doesn't exist, is based on the people taking the exams at the same time as you.
The hardcore students, A type personalities, are taking the exams before they graduate, or as soon as they graduate, so the testing pool is strongest in the 2nd and 3rd qtr. The 4th and 1st quarter are reserved for the slackers and repeat takers, meaning a weaker pool, and greater possibility for more of a “curve bump”.
The lower pass rates are more a representation of the candidates, as compared to the difficulty of the exam.
100% conspiracy theory about the “curve” your results may vary.

[jombe]

I personally doubt that any specific quarter is harder than the rest. If I had to guess, the holiday season before Q1 distracts more folks, so they can't put in quality study time.

FAR - 94 (10/4/15), Local Prep Online Lectures, BISK & NINJA MCQ
AUD - 99 (1/19/16), Local Prep Online Lectures, BISK & NINJA MCQ
REG - 96 (4/19/16), Local Prep Online Lectures, BISK & NINJA MCQ
BEC - 91 (7/19/16), Local Prep Online Lectures, BISK & NINJA MCQ

581 days of listening to lectures, reading texts & 10,000+ MCQs...

[zman]

I have taken an exam in each of the 4 quarters and there is o difference. Pass rates drop in Q1 because of 12/31 FYE clients as well as tax season, they rise in Q2 and Q3 because those are typically slower months and people have more time to study and there is a slight decline in Q4 because its the holiday season and literally anything is better than studying during the holiday's.

[Anthony]

Stop worrying about the pass rate or things you have no control over. What the pass rate is has absolute no bearing on whether or not you know your shit on exam day.

[MIchelle]

I agree, plus that and the holidays. I think it is always the same!

[Author]

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