[bigcore20]

So we’ve all seen the pass rates for each quarter. I simply cannot believe that pass rates drop an entire 5% from Q3 to Q4 without some kind of adjustment. The current logical theory that’s been going around is that they have to adjust pass rates in Q4 to keep a consistent rate for the year. I’ve asked a family friend who has worked with the AICPA before, and he said he can’t reveal anything like that, but he wasn’t going to deny it either. There’s meetings to discuss pass rates and how they have to keep them at a certain level. Essentially, you could have taken the same exact exam in Q3 and Q4 with the same answers, but you would pass in Q3 and fail in Q4.

Bottom line: take exams in Q2 and Q3

[bigcore20]

@Over_It Easier said than done… Good luck with Q4 AUD

@JT Really doubtful. They claim there's no curve on the exam, I doubt they would lie about that. They do remain silent on whether they adjust passing rates for Q4 (very obvious they do given the statistics). I have a strong feeling 2017 pass rates will be in the 30s until review courses adapt properly. AICPA will not need to adjust pass rates as they will be low enough by default.

[gigabyte2001]

@CPA2BEE in your link, item #18 explicitly says the policy weights are the 60%/40% or 85%/15% for BEC.

Reading through how they score the tests, it seems to me that each question has a raw point value which are the same for all questions and it also has a weight applied to assess difficulty. So, in the case of a 20 question exam, all questions might have a raw point value of say 3 and then medium difficulty level questions have a weight added of 2 meaning those questions are worth 5 points each. Then the more difficult questions may have an added weight for difficulty of 4 so those questions are worth 7 points each meaning you could in theory answer 11 of 20 questions correctly and pass if 10 are 7 point questions.

So once you have the 75 on the MCQ portion you move on to TBS and let's say your TBS score after difficulty is added in and 85. Multiply the 75% by 60% and the 85% by 40% and you get your final score of 79%. Likewise if you had 3 5 point questions and 8 7 point questions in the MCQ but the same TBS score, you'd have a 71% for MCQ and an 85% for TBS and end up at 76.6%. The same number of correct MCQ questions, but a score difference due to the distribution between medium and difficult questions.

Whether the difficulty rating is assigned at the end of the pre-test period for a given question or it's assigned for each group of exams being graded during the testing window is a different question and one we may not have sufficient data to assess. Correlation not being causation and all that.

It's also possible people don't score as well in Q4 because they are studying in late summer early fall rather than the dead of winter. I don't know about everyone else, but I'm allergic to snow and cold temps so I'm more likely to stay home, bundled up with a blanket on my couch and study when it's colder outside.

B - 11/11/16
A - 4/16/16 87!!
R - 2/17/17
F - 7/26/16 - Waiting for 8/23

[Anonymous]

OP says: “There is a 99% chance that “adjustments” are made to even out the yearly average pass rate. A 5% difference from Q3 to Q4 is statistically significant and clearly not normal.”

Isn't that a self-contradicting statement? If they even it out, why would Q4 be so low? Why not make each quarter 1-2% lower, instead of adjusting all at once? The fact that there *is* a 5% drop would seem like an argument to support the AICPA not playing with the scores. If the AICPA wants xx% to be the yearly average, they'd be smart enough to find ways to even that out through the year legitimately (like for the whole year adjusting the weighting of the questions). AICPA makes publicly known that they determine question weights based off of prior students' experience with the question (at least from the pre-test phase), so yes, AICPA people will confirm they do things to keep the pass rates within a range, but that doesn't mean they take an individual passing score and change it to failing; it just means that they craft the exam to have a certain pass rate. Same as college exams – professor who gets a 30% pass rate will make the exam easier; professor with a class average of 97% will make it harder. You look at prior students' history to determine what is “fair” for the level of achievement that you believe to be correct.

There's many reasons to explain Q4 being lower that have nothing to do with a rigged system:
– People are rushing to complete before the end of the year/before busy season, so testing when not fully prepared
– Q4 has corp extension deadline right before it, individual extension deadline during it, and Thanksgiving during it, all pulling people away from studying (note that Q1 and Q4 are lowest – both have tax deadlines during them)
– First-year staff are taking exams while working, after taking Q2 and Q3 over the summer while not working, and don't know how to juggle study and work yet
– Etc.

[Over_It]

Sounds like someone has been watching too much presidential election coverage.

[Anonymous]

Lilla makes some very good points. Her reasons make way more sense than this conspiracy stuff. If you think there is a conspiracy why would you even want the professional designation?

[wakingbrando77]

They are 100 percent rigging scores..I got a 71 on BEC..was told I was lower on COSO and a few areas..but funny now that Im going back and slamming all the roger mcqs in one sitting a week after the test..Im scoring in 81, 85, 74 on the sections i was told i was weak on..

Also got a perfect score on the writing section that applied directly to coso where i was told i was weak..

If you cant realize its rigged you're not above average intelligence..of course its rigged I now have to pay out another 500 dollars for two test sections..to retake.

Studied for FAR 10 months 8 hours a day at work know the stuff like the back of my hand and was given all Consilidation and foreign currency questions..a TBS on one..an inventory rec and all sorts of other bizarre crap that wasnt covered in any study material..

I even think I got the TBS right since I had an extra hour to look stuff up on the TBS and changed from transaction to translation for the FXC problem..then Ive done hundred of recs and my numbers balanced at the end so that should have been right as well as most of the other TBS

Something very fishy about getting 71s on areas I know very very well. and am at over 80 percent on the MCQs

So stop with this study harder everyones honest crap..they obviously have a threshold of people they let through..otherwise their is no reason to compare your scores against other test takes and not give test results.

What is the saying in forensic accounting..to follow the money..A bureaucracy needs revenue..the only revenue they get is from testing fees..that is NASBA and prometric anyways..they have an incentive to have whomever sets the threshold AICPA whomever be an agreement to hold passing rates down..just as well as the aicpa has an interest in keeping non cpas from being licensed due to keeping the market from being saturated.

IF you read the disclaimer about the 75 number it says the number has nothing to do with your actual results it is a dumber deemed by those that grade your work and to that you are deemed proficient in protecting the publics interests..which is laughable when you are now not even required to work in public accounting to be a CPA

[mitchvols]

I scored my highest two scores in Q4 of this year…

[NeedsA75]

I do believe the AICPA adjusts scores, but I think their adjustments actually help the pass rates instead of hurting them. If it came down to raw scores I think the pass rates would be much, much lower..

[Smallwood]

I passed AUD & REG in Q4, while I had failed them multiple times in Q's 1 2 and 3. Study your butt off and you'll most likely pass.

FAR - 76
AUD - 74, 72
REG - 62, 74, TBD
BEC - 09/2016

[Gary]

I took a harder exam in Q4 and got the same score as I did for an exam I took in Q3. If you know the material you will pass regardless of what quarter the exam is taken in.

AUD 8/18/16
FAR 11/16
BEC 1/17
REG 2/17

[aaronmo]

We all know that NASBA is the tool of the masons.

[aaronmo]

Clearly they're conspiring against you Brando…did you mail them a crisp Benjamin? That's how I passed.

[hasy]

Now I can effectively say the I don't think Q4 is rigged. Since I passed 3 out of the 4 exams in Q4. But the score is a little iffy though, almost nearly even REG test-taker I knew received a 78… However, I don't think Q4 is rigged. If you study, you will pass. (Roger)

Character cannot be developed in ease and quiet. Only through experience of trial and suffering can the soul be strengthened, ambition inspired, and success achieved - Helen Keller

-

BEC 80 (10/23/15)
FAR 72 (4/2/15); 83 (7/11/16)
REG 52 (4/28/15)
AUD (9/9/16)

Roger + NINJA MCQ + WTB

[wakingbrando77]

I never said it was a conspiracy..more like fraud..but the questions on the test were similar to the ones on my review..i don't buy me scoring in the mid 70s in fin managment 80s in coso and 90s econ averaging in the 80s on most sections with a stronger then average writing section gives me a 71…sorry im not ignorant and naive enough to believe so.

Ask any cpa in public accounting you don't use half the crap on the exam its a BS license you need just to say you have it..all of the jargon involved with audit isn't nearly as complex in the real world as on the test..and nobody actually knows the rules without looking them up since they change yearly with asu updates..

I dont doubt on FAR they adjust scores upwards..as nobody is getting a 90+ on the material on the test I took..as im sure the majority of people in a defined range were probably failed..

As I said before they outright say a 75 has NOTHING to do with how you actually did on the test..its a rating on how they decide if you are proficient to protect the public..my point is its a scam to bring in more money for the companies..if you're not at-least skeptical about things that make little sense when staring you right in the face Im sure that CPA will do you incredible wonders in life for your firm.

I read JEff even wrote about how the cpa is more about a hazing activity and showing youll put up with their BS then anything else..

[wakingbrando77]

I dont think any particular qtr is rigged..I would say its safe to say they have a defined threshold of people that they allow to pass and they adjust scores and or tests to meet that threshold.

When they say they are making the test harder..the actual test will not change..the threshold of people they allow to pass will though..

Since FAR was an insanely difficult test outright in general..their is nothing they could do to make it harder..except for lowering the threshold.

[Author]

Replies