[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

[mckan514w]

ha ha ha yes I definitely have been nominated for Sh^%$iest wife of the year award! and after missing V-day am sure I have been short-listed. ha ha ha…. FINGERS CROSSED for you tomorrow! forgot there was a score release that I am missing. Really have a good feeling for you- and if on the odd chance you did fail- I think your sob story is as good as any of ours- heck I'm just impressed you managed to have 2 kids during this entire thing 😉 GOOD LUCK!!!! will be watching out for you.

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

[TXnewbie]

Just an update –

I was granted a medical extension for the extreme extenuating circumstance regarding my mother in ICU for several weeks – I did provide a .pdf from the hospital (able to get same-day as medical POA) and wrote an email delineating the exact dates of how this impacted studying/testing (this fell squarely in the first half of Q4). After getting my 3rd consecutive 74 (Q2-Q4 2016), AUD was set to fall off prior to Q1 2017.
TSBPA was receptive, generous, and timely. I was told the next day that my AUD credit would be extended through Q2 2017; my REG/BEC, however, were not extended…
As REG fell off as of 02/25/2017, I had to test FAR prior to this date. Seat availability was at a premium, as I surmise everyone and their brother is testing prior to the Q2 2017 transition…

I found out this morning…81!!!! Done!!!! What a journey – 23 exam attempts, 11 passed sections, 7 years, and 4 74's sprinkled in to boot (ALL on the final section, with a double-whammy caveat of also losing credit on multiple occasions of these 74's)…

So, to summarize:
1.) No, you can't appeal, and if you do, it's still a flat 0.0% chance of success;
2.) Your state board jurisdiction DOES have some leeway, potentially (varies state to state)…this was absolutely vital for me in passing
3.) Don't ever, EVER give up. Perseverance, intestinal fortitude, persistence are not easily attained attributes, but are necessary for conquering the beast in a TIMELY (my problem for 7 years) fashion

Thank you to all again for the warm wishes, commiserating shoulder to cry on, insightful comments, and concern – God bless you all in this journey! 🙂

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

[mckan514w]

CONGRATULATIONS!!! That is truly awesome news- and I am glad to hear someone having a positive experience with their board.

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

[benboccio]

That's good news. Congrats and good job on keeping at it!

[CJC14]

Wow – your story is nothing short of incredible. Congrats on being FINALLY done. So sorry for everything you went through along the way.

[tmura514]

congrats congrats congrats!!!! I haven't seen the updates from you for a while so I was wondering what you have been up to.. what a great news and many congrats for your accomplishment!!!

[Anonymous]

I'm glad it worked out for you. You should not have had to go through all of that garbage (with the CPA and in your personal life) but in the end, justice prevailed. These exams are just ridiculous in so many ways, I've bitched enough on here about them. Intestinal fortitude is right…I thought I was the only one who ever used that phrase but I'm glad you do too. At least you have it behind you. I admire people like you who take 23 sections far more than the boys and girls who knock out 4 passes in one testing window. You deserve a medal of honor!!

[sweazy]

Whoa whoa whoa, am I reading this right? You can apply for reinstatement of an expired credit if it expired in the previous quarter? I just passed my last exam, but BEC expired last quarter so I was going to re-take. Can I apply for reinstatement of that expired credit? Should I ask my board of accountancy? Do some states allow this? Can I transfer my credits to that state and apply there?

BEC: 77
AUD: 67, 85, 87
FAR: 74, 74, 79
REG: ___

[tacctfin11]

WOW – This is very inspiring. Best of luck to you

FAR- 76 01/08/2016 exp 08/04/2017
AUD- 82 04/14/2016
BEC- May 28th

baby

REG- TBD

[TXnewbie]

Thank you all for the well-wishes and congratulatory messages!

@sweazy – Yes, see my post – it is possible to apply/be granted reinstatement of an expired credit; however, it is jurisdictional discretion (ie a specific reinstatement example in KY was not available to TX jurisdiction candidates – only medical hardship, with documentation, of candidate, spouse, child, or parent). It is a case by case basis, and I cannot underscore/stress the importance of the word ‘compelling' in drafting said appeal for reinstatement. My father's death, grandfather's death, aunt's death – all in 2016 and necessitating same-day flights from TX to MI – were not taken into consideration; those are considered ‘sunk costs.' I had to show exact dates within the 4Q of my mother's extended ICU stay (she is recovering, much better now, praise the Lord), my exact travel dates, days up there, hospital letterhead, etc. I used the dates of my appeal for an extension of time in 4Q (which was denied), my flight dates, exam date of 74, etc to show a chronological timeline of how this directly affected my sitting in 4Q shortly after coming back to TX (I was still working full-time remotely, mainly 3rd shift, in addition to keeping up with my mom's house, informing 400+ people in our FB/church group, hospital 8-10 hours per day, etc)…the breadth and extent of my time solely devoted to the applicable medical hardship, during the exact testing timeframe, was the reason it was granted. Best of luck in your appeal for reinstatement.

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

[Author]

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