[TXnewbie]

I know, I know..there is literally less than a 0% chance of appealing a score and getting it changed in one’s favor – I’m in a bit of a peculiar situation; can update with the result – provided that I am not sworn to secrecy while at NASBA…

I’m formally appealing my latest FAR 74. It is my 3rd consecutive 74 on FAR in 3 successive testing windows; on this latest attempt, I scored stronger than a passing candidate on SIMS, and weaker in nearly every category on MCQs (which strikes me as quite odd, as I have always scored stronger in 5 previous FAR testing experiences)…

A bit of background – I was dealing with the current situation in Q2-Q4 2016 (all scored FAR 74’s) while my father, grandfather, aunt, and (nearly) mother suddenly all passed away in Michigan. They are quite young (parents in 50s), so as the oldest of 5, it required some extra time at home, and some creative massaging and leniency regarding PTO. I am a full-time salaried employee in Texas; this required 3 separate same-day flights (have you seen same-day flight costs?) 4-6 total weeks of funerals and ICU’s, in addition to working remotely full-time, mainly on 3rd shift when I could make time…

As for testing background, I began taking the CPA exam in 2010 (!!!). I was finished in 2011, except for AUD. I studied for this section tirelessly for months, knew it inside and out, and scored stronger on every single subsection, save 1 (comparable) on MCQ…and got a 74.

Currently, I have passed 11 sections. I have had 3 sections passed on 3 separate occasions, all of which fell to 0 passed after another 74 (each time, exactly a 74). This is the 5th 74 after 3 sections passed, and the 3rd time I have lost credit (and eventually lost all 3 credits the prior 2 times). Now, I have lost AUD yet again, and will lose REG next month, yet again.

Simnply stated, I am over this process. The goalposts keep moving. It’s a different exam, with different content, questions, weights (non-graded, this counts, this counts more, this counts more this time) year over year – it is nothing like the exam was in 2010 – a very ‘fluid’ scoring criteria which somehow ultimately gives a precise output of 74, every time, on the very last section. Shockingly consistent results, to say the least.

Apologies if it comes across as overtly whiny. My double BBA and MSA were accomplished in much less time than the CPA, in which I have passed each and every part a minimum of 2x, and moreover 11 total sections passed, yet due to time constraints (beta testing, 3 months lag in score release…yes, current candidates are fortunate enough to not have had to deal with that process),yet somehow scoring better than a passing candidate in every sub-category – it equates to a 74 for me, every time.

I can post the results of the appeal process if anyone would like, but at this point, I am not starting over from scratch with (guess what?) brand new content specification outlines, new review materials, new… everything…yet again. I’m tired, and beginning to reevaluate life itself (sarcasm).  As an FYI, I have used NINJA review, Bisk (this was cheap through work), Becker (expired on one of the 4th section 74s) , and CPA Excel (current, lifetime updates once purchased).

FAR - 75 (11/09) LOST credit
REG - 79 (06/10) LOST credit
BEC - 73 (05/03/10), 83 01/14/11 LOST credit
AUD - 74 (02/28/11) 74!!! (05/30/11)

2014
BEC - 77 (02/18/14)
AUD - April
REG - May
FAR - Later

[EZ_Sims_4_me_Pls]

I am sorry for your losses and for the difficulties you have been experiencing

I wish you the best of luck

[Missy]

You know normally my advice is don't bother but you have an extraordinary realistic grasp of where you stand and while I'll feel awful when you report back I think we both already know what the result will be so I'll wish you luck!

Licensed Massachusetts Non Reporting CPA since 2012
Finance/Admin/HR Manager

[A]

https://www.another71.com/cpa-exam-forum/topic/if-theres-ever-a-strong-argument-for-an-appeals-process-2/

It looks like you posted about appealing an AUD score five+ years ago…I guess you didn't go through with it?
The process sounds brutal, expense, and pointless; airfare to Nashville, $100/question, and ~zero chance of a favorable outcome.

I see why you're frustrated, but I'm not sure I'd recommend this approach to anyone:

https://nasbastore.org/index.php?main_page=document_product_info&cPath=248&products_id=1142

Candidates are advised:

Orders can only be placed during the above posted date range.
Once the appeal window has closed this product page will show as “SOLD OUT”.
That appeal sessions are conducted at NASBA's office located in Nashville, Tennessee, USA.
That you will be contacted in order to establish a date, time and place to conduct the Score Appeal.

Under secure conditions, you will be allowed the same amount of time as the examination section, utilizing a computer, to review the questions to which you provided incorrect answers and write an appeal.

That in the event you choose to appeal a question, you must submit payment of $100.00 per question, at that time.

That the decision of the score appeal will be returned to you, and / or your State Board of Accountancy at least eight weeks from the “submission deadline” date.

That the submission of the score appeal should not prevent you from re-applying for the same section(s) in the next testing window.

That historically a score has never been changed as a result of a Score Appeal.

B - 77 (2.27.16)
A - 81 (4.18.16)
R -
F -

Roger Review + Ninja MCQs

[A]

“Appeals are not available in: California, the District of Columbia, Colorado, Georgia, Illinois, Montana, Ohio, Texas, and Virginia.”

Interesting. While the exam is “Uniform,” the appeals process is not.

B - 77 (2.27.16)
A - 81 (4.18.16)
R -
F -

Roger Review + Ninja MCQs

[Anonymous]

Appealing a 74 is a total waste of time, Period!

Do you know that you could request for a reinstatement of an expired credit until the end of the next testing window?

Here's a quote from the Executive Director of KY Board of Accountancy:
“Staff is allowed to grant one extension of a grade without having to obtain board approval however the request must come from the exam candidate and the extension is only good until the end of the next testing window.”

When did you receive your very last pass? Let's say (hypothetically) in Q1 of 2016, you had your AUD-75 REG-75 FAR-75, and passed BEC-75, but AUD expired in February 28, 2016. Do you know that you can request the board for the reinstatement of your AUD's credit? Just remember, THE REQUEST MUST COME FROM THE EXAM CANDIDATE.

When did you lose your AUD? Why don't you just focus of passing FAR this quarter and when you pass, request the board to reinstate your AUD? This route is more realistic than appealing for your FAILED 74.

[cpa007]

I am crying now while reading your post. I am so sorry for your loss. I lost my mom 3 years ago and lost my dad when I was 4 year old . To get extremely busy and get out of depression I started this CPA journey. I am stay home mom for past few years. To get the good job, I need a good proof like a CPA license so that I can get into this field. I am bachelors in accounting from India. Any way ,trying to pass these exam since 18 months. Passed FAR and REG but lost reg because I could not pass BEC. So now I have one pass and 3 exam to pass before I loose FAR in august . Any tip for passing BEC. By reading your story I know I am not alone in this fight.

[Claudia408]

@amor d – “Do you know that you could request for a reinstatement of an expired credit until the end of the next testing window?” does this have anything to do with new score release? if so, have you done so? i have a feeling i'll need an extension!

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

[TXnewbie]

Amor D –

Interesting loophole that I hadn't heard before (reinstate expired credit) – I lost AUD again this month (January) and lose REG again February 25 – if your KY example were applicable in TX, I surmise I could take the exam <02/24/17, pass, apply for AUD reinstatement, and since the testing occurred PRIOR to 02/25/17, this could feasibly give me 4 credits within the timeframe?

I have no faith in NASBA. After a month of calling, emailing, forwarding, I finally received a response mid-January –

Hello REDACTED,

I understand the concerns you have around the scores and credits lost for the CPA examination. The examination is very time consuming. I will address your questions below.

1.) Is the scoring appeal process available to Texas jurisdiction applicants? No, only in Nashville, TN on Monday – Thursday 8:00am – 12noon.
2.) Am I at the right place (NASBA Store, cart with my jurisdiction ID/section ID/etc) to begin this process? Yes, this location will start the process for you.
3.) Is there any pre-authorization, application, etc that I should be aware of, prior to checking out and paying this fee? No the pre-authorization would be the failed exam and your request to appeal.
4.) Is there anything else I should be aware of? All scores between 69-74 are reviewed 3-4 times before the AICPA releases advisory scores to candidates. From what I gather, I pay $500.00, am provided a date to come to Nashville, presumably on my dime(correct), and challenge questions deemed incorrect, at $100.00 per question. Are there other costs involved? No, that would be it.
5.) I read that a score review is also included with the score appeal. Is this correct? Correct Would I need to do anything further to initiate a score review as well? Simply apply at the NASBA store.

Thanks.
REDACTED
Score Review Coordinator
– – – – – – – – – –
National Association of State Boards of Accountancy (NASBA)
150 Fourth Avenue. North, Suite 700
Nashville, TN 37219

As inquired in my first question at the very top – I specifically inquired regarding a Texas jurisidiction appeal. I delineated my TEXAS Jurisdiction Control # and ID in the subject of the email, salutation, and in each email. Since he replied that I would be eligible, and that a review is included with the appeal, I let the 01/15/2017 Texas deadline for review (initiated through TSBPA) lapse, and paid for the full appeal via NASBA Store prior to the 01/25/2017 deadline. I would have initiated a review, had I not been eligible for appeal.

This morning, I receive this in my inbox, entirety of the message:

We will be refunding your money for the appeal process. Texas candidates are not allowed to appear for appeals per the Texas State Board. This was over looked when you made your request.

What in the????

I was VERY specific in delineating between review and appeal, and led, in the email header, introduction, and question 1, that I am from Texas – am I eligible?

I was told that I was, by a NASBA coordinator, influencing me to forego the review, and go for the appeal. Now I hear that he literally overlooked the title, intro, and question 1, and gave bad information. Bear in mind that I have also been in contact with 7 TSBPA employees – none of which knew anything of appeals eligibility, and all directed me to NASBA.

This circular finger-pointing is nothing short of egregious incompetence. People charged with the very administration of the review/appeals are providing BAD information that candidates are relying on in decision-making, and this cost me EVERYTHING. If anyone has any suggestions on how to appeal the appeal, or who/how I could possibly talk to a reasoned, logical human, please…I'm all ears. So frustrated. Crying at my desk. I am so over this nightmare.

FAR - 75 (11/09) LOST credit
REG - 79 (06/10) LOST credit
BEC - 73 (05/03/10), 83 01/14/11 LOST credit
AUD - 74 (02/28/11) 74!!! (05/30/11)

2014
BEC - 77 (02/18/14)
AUD - April
REG - May
FAR - Later

[Anonymous]

TXnewbie, please check with your state board office and see if the same rules in KY apply to your state. Here’s how it works in KY. When you take and pass a section, let’s say in Q1-2017, regardless of the date or when you tested between January 1 – February 28, or through the extension date, March 10 (it’s still considered within Q1 of 2017), you have 6 quarters moving forward to pass the remaining sections to be able to get licensed. Let’s count. Q2-2017, Q3-2017, Q4-2017, Q1-2018, Q2-2018, and Q3-2018. Let’s say, you didn’t pass your 4th section before Q3-2018, there’s still hope. If you sit and after passing it in Q4-2018, you should contact your state board and request for reinstatement. Please keep in mind, the state board will not offer any reinstatement. Again, the request MUST COME FROM THE CANDIDATE.

Here’s my exact scenario. I passed my 4th section in Q3-2016, my first and second credits already expired in Q1-2015 and Q4-2015, respectively. Six (6) and four (4) testing windows had already passed before I was able to pass my 4th section. IMPOSSIBILITY!

I noticed in other states, some candidates look at the dates of when they actually sat for the test and use them as the basis of when the credits would expire. Here in KY, the expiry date is ALWAYS THE 18TH-MONTH/ QUARTER-END DATE. To be specific, I took REG in February 4, 2016. Its expiry date is on 8/31/2017.
If you were here in KY, technically your credits for this month were still good if you pass your 4th section anytime within this quarter (up until 3/10/17). You do not have to request or appeal for reinstatement of your credits.

I would call the Texas State Board to clarify about these dates and the actual expiry. I would focus on passing FAR since you’re absolutely close.

Forget the past, forgive yourself, and focus to PASS!

We need FOUR passes, that’s all. So focus on passing one test at a time!

I would drop the idea of requesting for a score review.

Are you kidding me? Granted the NASBA/AICPA (whoever is preparing and scoring the CPA tests) found out there was an error made in scoring, do you think they will let you know their human errors and overturn your score from a failed to a passed one?

That’s a discreditable act, LOL.

Good luck to you and me!

[Anonymous]

I know someone from Florida who lost his FAR credit in February, 2016. But he managed to pass his 4th section (REG) in June, 2016 (extended testing date). He wrote a (compelling) letter requesting to extend his grade and the state board favored his request. He received a congratulatory letter after a few weeks or so.

[tmura514]

I am so sorry to hear your story. I read your post last night and really hoping you will be the first candidate to tell us the positive result from apealing process.

I am a California candidate and just looked into the credit extension policy. Apparently,they accept credit extension with various good reasons, and one of them is the death of immediate family member. Like amor d says, maybe requesting credit extension may be the way to go. I understand that you are so tired of studying for this exam, but you are only one point away from completing your journey successfully!
Good luck x 10000000!!!

[Ninja Juice]

@TXnewbie has there been any updates?

[HoosierCPA]

@amor that extension of a credit is interesting. I would have never considered it. I'm not saying I'm going to fail this Thursday but its nice to know there are options if my FAR drops off! My problem would be writing a compelling letter–what am I supposed to say…I tried really hard, my life isn't easy, my wife wants to divorce me over this…just give me my credit back!!! haha. I'm sure they've heard every pity story in the book and I doubt I can tell them anything they haven't heard.

FAR - 78
REG - 72,74,71...please just go away REG nobody likes you!
BEC - 82
AUD - Aug 16

[mckan514w]

LOL @DT– did you push your REG back? Thought you were testing on Vday- and then you were going to go buy my husband a card from me- ha ha ha- now I have missed both his birthday and Valentines- hmmmmm maybe that will be my compelling argument.

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

[HoosierCPA]

@mckan no no no I did sit on V-day and yeah I need to give my condolences to your husband for sure for all the pain you have been putting him through! Missed his b-day too?! Shi**y wife of the year!!! Just kidding 😉 It would be compelling though! I was thinking of saying something along the lines of I've had 2 damn kids since I started this process that's enough stress in itself..just give me a break!

I am just being proactive…Assuming I fail tomorrow night then the next test period I will lose my FAR credit..if I turned around and passed reg 3Q I was curious if I could get my FAR credit reinstated lol. I know I am about as pessimistic as they come but I can't help it..it just comes naturally!

FAR - 78
REG - 72,74,71...please just go away REG nobody likes you!
BEC - 82
AUD - Aug 16

[Author]

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