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I have heard that the exam is the same exam in all states, but the passing rates vary in each state. If a state has more people taking the exam than another state, then statistically the pass rates will be more competitive. So theoretically, if you were at a 75 in a more competitive state you would get bumped down to a 74 but in a less competitive state you might pass. I say all this because for someone moving to a less populated state in the future would it be wise to register in that state and start taking the exam, or should I continue taking the exams in the higher populated state with more candidates? I have no passes on any section either. I feel like if NASBA makes the decision they say oh that state has too many cpa’s (the higher populated state) so you are held to a higher standard than a state that doesnt have as many CPA’s.
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