[bigcore20]

So some of you may have heard about the recent internal leaks that the AICPA very obviously rigs Q4 pass rates (5% lower on the dot compared to Q3 for a decade now). The two ideas are 1) they give very off the cuff mcq, like rare mcq that review courses dont really cover well, or by adding ridiculous spins to each question on a known topic. 2) manually adjusting scores. If you get a 75-79 final score, it will be adjusted to a failing grade of 71-74 in order to manipulate pass rates to preserve the prestige of the profession. Effectively, you will need an 80 raw unadjusted score to pass in Q4.

Many, many 74s this quarter. Im pretty shocked actually, i didnt think it would be this bad and obvious. Im sorry to those who got 74s, just know that you probably passed and you have the ability to do it again.

[bigcore20]

@shawn in VA – I completely agree. The transparency is complete garbage, and it's an insult to the profession. We're talking about exams that are supposed to “protect the public” (AICPA quote – 75 is enough for public protection in their words). This isn't just about earning the license, it's about the public. How the hell can we look at CPAs right now and make that claim based on a clearly flawed exam? Simulations that are completely random with ones CLEARLY harder than others, while offering no additional weight. Scoring that takes weeks to deliver when they've had decades to improve this. And now, pass rate manipulation (in more than one way, not just manual adjustment). Score manipulation can occur by also giving obscure mcq testlets, etc.

@Son – Let's not be delusional please. We know accountants are pretty much nothing without a CPA license these days. I mean of course you don't NEED it, but it's pretty much the truth now in a society with ridiculously high competition.

Also, I didn't get a 74, I'm just making the point. This is about the principle of it all

[EZ_Sims_4_me_Pls]

Idk op… that's a pretty wild accusation to make without having any evidence.

[bigcore20]

It would be impossible to get actual evidence of this, obviously. The most proof I can give is that I have a family friend who has done work with the AICPA and has sat in on recent CPA exam meetings (mostly to do with the 2017 changes). I have discussed this with him and he hasn't denied it, and has said there are things that are done to keep pass rates low in order to preserve the prestige of the license.

[mjeweather4826]

I got a 74 (advisory score) on BEC but haven't gotten my score report. Normally comes the next day, which would have been Thursday or yesterday. Is it typical in Q4 to get later? Is anyone else in the same boat?

[EZ_Sims_4_me_Pls]

so you have no evidence besides he said/he said.. purely anecdotal… yet you are making a very bold claim.

do you care anything about your credibility? or nah

[bigcore20]

There's enough evidence to at least make the claim. This isn't just a baseless accusation. Having a credible source like I do is the best anyone could do. Regardless, this was more just meant for discussion, I'm just curious what others think. I'm not going to AICPA headquarters with a pitchfork or anything like that.

[Goingallin]

AICPA are run by people and people make decisions to benefit themselves. I wouldn't be surprise if the scores are adjusted for reasons that management think will benefit them.

HOWEVER, if you know the material as well as you should to be a qualified CPA, you will pass. I view AICPA similar to any other types of “business”. There's a tweak here and there to make numbers look “pretty”.

[Goingallin]

Just for kicks and giggles, I went through the passing rates for the last 5 years on the AICPA website and noticed 90% of the time the lowest scores for all sections are Q1 and Q4. Don't believe me? Check it out. Coincident?

[Missy]

Here's my .02 as someone who's hung around here for over five years. People point out the lack of transparency as if the AICPA ever claimed the process was transparent lol. They didn't and it's not. We can speculate how the trends in pass rates come to be for the rest of our lives and even with so called credible sources never know the entire truth. End of the day it doesn't matter it's a secret code nobody here is going to crack. Personally I think it should just be pass/fail because at the end of the day a 74 is exactly the same as a 47 and a 75 the same as a 99.

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

[.]

Q3 has higher passing rates because the college kids that just graduated are taking the exam then. Especially the overachievers that already have a job lined up for the fall try to finish off the exam before starting work. All their coursework is still fresh in their heads.

FAR - June 2016 - 88
REG - July 2016 - 89
AUD - Aug 2016 - review phase currently
BEC - Sep 2016 -

Wiley CPA Excel & Ninja MCQ

[Nancy Drew]

bigcore20, would your source(s) be willing to talk to a journalist? Their identities would be protected.

[Anonymous]

…given that the source hasn't actually told OP that anything has happened, and won't actually say anything has happened, I can't imagine why they would talk to a journalist. Sounds like OP has said “HEY! Did they say XYZ in the meeting?” and Source has said “Dude, you know I can't talk about anything that's been said in the meetings”, so OP has gone “He didn't say no! Therefore yes!”, when in reality, Source is just following the rules and not saying anything. I've had plenty of jobs that everything that happened was confidential, and when people would ask me questions, my only reply was “I can't say anything about that”. Even if it was a ridiculous question. So…good chance that OP's Source doesn't have anything to tell, just is trying to have OP stop asking questions.

[Anonymous]

The first time I saw OP post about this they mentioned that the person neither confirmed nor denied what they were asking. To me it sounds like OP took that as confirmation and that is now what we are being fed siting said source.

[Son]

@Son – Let’s not be delusional please. We know accountants are pretty much nothing without a CPA license these days. I mean of course you don’t NEED it, but it’s pretty much the truth now in a society with ridiculously high competition.

I didn't say they have the same chance of success (although some people would argue), I said they can still work in the field and do alright. I have a client who's a tax manager at a Fortune 500 and not a CPA. Prime example that you can make it without a license.

But if someone wants the benefits that come with having a CPA license they have to work for it. You'll have to do more than just “study a lot” and “invest a lot of money in the process.” My point is that you're not entitled to something just because you want it – you have to meet the standard. No one at AICPA owns you anything just because you're going through this hellish process.

If you do find someone who can expose the conspiracy at AICPA that would definitely hurt them, but I'd bet a lot of money that everything they do is legal. They are CPAs after all and have to follow the code of ethics and applicable laws. Not saying everyone would agree what they are doing is fair, but I'm sure they are not trying to defraud people into paying exam fees multiple times by failing them on purpose etc. as is sometimes suggested.

AUD - passed
REG - passed
BEC - passed
FAR - passed

[Author]

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