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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
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