[PackerBacker12]

What is the reasoning behind the fact that you can’t sit for the same exam in the same window you took the first exam in?

[tskits75]

My guess is so that you don't sit for it see whats on it 1 or 2 times and then take it for real all in the same week. That really isn't passing in the spirit of the exam. Just a total guess. If that was the case and I had more disposable income i'd do that for sure.

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[Ana]

Because they're evil

[CPAcandidate3]

I ever really thought about it too much. The amount of attempts people could do in an 18 month window would be pretty ridiculous. I don't think the cpa would carry much weight if people could take a section 3 or 4 times in a quarter. I think the set up is already pretty generous.

[shawn in VA]

….” I think the set up is already pretty generous”

If one has the money and if scores are released more often what is the issue of having a candidate take the same section multiple times in a window ? It does NOT Devalue anything. A person who passes on the 2nd try versus the 1st try does NOT Devalue anything.

CPA Candidate you must be the life of the party.

[shawn in VA]

If the rules were different and you could take the same exam multiple times in a window I am sure there would be candidates “crying” about how that is unfair to those that do not have the financial means (i.e. are broke).

My response would be work harder or get a second job. I see nothing wrong with taking the same exam multiple times in same window

[CPAcandidate3]

@shawn in VA

Never said that? Someone taking far 20+ times in an 18 month window would be pretty silly, no? I don't think someone deserves a CPA by spraying and praying. Also think that absolutly would devalue it.

[CPAcandidate3]

@shawn in VA

This is classic coming from you. Work harder to overcome a barrier? You are the king of excuses.

“My response would be work harder”

[Ana]

I have to agree with Shawn. It's not even 18 months. Take away the black out months and it's 12. Account for the time it takes to get scores, mail (yes mail!) applications, wait to pay, wait for NTS, then schedule and it amounts to even less time. For those of us who got screwed with the 10 week score release delay it's unfair and we're victims of a broken system. I lost out on a whole window due to that. Even if you “spray and pray” you'd still have to study your ass off to pass. There's no way you're just going to get away with guessing through these exams. My siblings took similar exams, series of them, to be a pharmacist and NP. They get their scores so soon if not right away and can retake in a matter 2 weeks. Not to mention they don't lose passed tests. To fail an exam by a point or two and then have to wait so long to take it while another test hangs in the balance is not right.

[Missy]

Just has to do with the likelihood of seeing the same questions again. You're simply more likely to get repeat questions in the same testing windows. Now many people will say the AICPA should just have a bigger pool of questions available in a given testing window and I guarantee you they'd double the cost of taking each section and reduce the window to pass all four to 9 or 12 months. Its a total be careful what you wish for situation. If they do anything in favor of candidates they'll take two more things away. Say what you want but its their game we agree to play.

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

[Ana]

Not sure how true this is but I thought I read somewhere they're considering making it 24 months instead of 18.

[Bourne]

I agree with CPAcandidate. Obviously you would still have to study to pass even if you could take the exam multiple times in the same window, but by the 6th time you take the exam in the same window you have a fantastic idea of what will be on the exam when you're seventh attempt comes around. The system would be abused. The license is much more valuable if people only get one chance a quarter. At that point, the license would be more about who has the financial means to take the exam as many times as you can in one quarter until you pass. The AICPA enjoys the pass rates being how they are. This would dramatically increase the pass rates and people who shouldn't be CPAs will become CPAs and our financial markets become shot.

[Superdude3000]

Makes the license harder to obtain which is good for those who have their license. They'd also have to generate more questions per window. Right now I believe they have a small bank per window and candidates taking the same exam in a window will get very identical tests. The reason I suspect this is because an individual on this site disclosed way too much info on their FAR exam in Q3 and I ended up seeing many of the same Sims he disclosed in his post. I think it would also make scoring more complicated as it wouldn't be as easy to compare candidate scores when essentially every candidate is seeing completely different exams. I feel like the format now is completely fair, I passed all 4 within 9 months and have seen others do it in much less time than that.

[Anthony]

@Ana I definitely don't see that happening anytime soon. This was the AICPA response from 2009 when Jeff, himself asked about expanding to 24 months and nothing has happened since:

Perhaps the real issue here is the test-taking strategy. A better approach might be to take two sections in the first window, two in the next, and use the remaining four windows to retake any sections failed on the first attempt.

https://www.accountingweb.com/practice/practice-excellence/aicpa-responds-to-cpa-exam-myths

In other words, deal with it 😎

[Ana]

Even if any improvements where to take effect it'd be after I'm done I'm sure.

@superdude You're an allstar, I wish I passed mine as quickly as you did. But that doesn't make the exam fair.

[TJ]

The exam is very fair…if it were easy, everyone would take it and have “CPA” next to their name.

[Author]

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