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I know that no one knows for sure how the CPA exam is scored so this may be a shot in the dark, but when I took FAR a couple weeks ago I felt like I left a large amount of the sims blank. The directions for all the ones I left blank said that some may be left blank but still, I left several half empty. It got me thinking though. It’s been a while since high school but if I remember right when I took the SAT’s they said that if you really don’t know something, then don’t guess because a wrong answer is worse than a blank one. I’m wondering about the opposite of that though. Does an extra answer count off the same as not putting anything? For instance assume there are 6 blanks and the answer is A,B,C in the first 3 blanks and one person puts A,B only and another person puts A,B,C,D. Anyone have any clue whatsoever if those 2 people would get the same score for that sim? The closest I could find to an answer about this in another thread was someone asking about sim scoring and Jeff said that the AICPA reached about the thread and replied “A candidate receives credit for each measurement opportunity (question) in each simulation. The total simulation score is based on the number of questions answered correctly across all the simulations that the candidate takes.” To me this sounds like if you are only 50/50 about something like a journal entry it would be better to put it than to not.
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