[Earla Riopel (NYCARE)]

Call me crazy or just desperate to pass at least 1 or all 4 of my CPA exam sections since the good ‘old paper form’, as a Washington State candidate. But I did it, 2 sets of 4 section exams in 2017 (Q1 & Q3).

So here what happened during my Q1 and Q4 CPA exam experience. Basically, I took 4 sections in Q1 in Washington State and another set of 4 in Q3 in Las Vegas.

In Q1, I had a good feeling about 2-3 of the 4 exam sections, but I think I got messed up with the ‘not-missing-out-strategy’ and put all ‘zeros’ on all blank spaces, ‘not grouping of accounts’ of Journal Entries and putting ‘account item(s)’ on all spaces, such as ‘no impact’, ‘no effect’ or anything that aren’t being used.

Of course, this on top of the instructions provided on each requirement. I don’t know what gotten into me and I ‘assumed’, which got me into receiving all 50s for all 4 sections in Q1. They were the worst and lowest scores I received since the good ‘old FAR paper form’. I taught I passed FAR, AUD and even REG in Q1 of 2017, but I didn’t.

So, with the new exam format which started in Q2, I decided to take another set of 4 sections for Q3, but this time it would be in Las Vegas. So, I took AUD (Aug 22nd), FAR (Aug 25th), REG (Aug 29th) and BEC (Aug 31st), before headed back home to Canada.

First of the 4 sections in Q3 is AUD, taken in Aug 22nd. It was a good start for me. Finished 3 of 5 testlets in 2hrs before heading to the 15 minutes break. Again, I did exactly the same way, putting ‘zeroes’ on all Journal Entries’. So, I don’t know if my Q3 AUD was affected a lot, to the point that I am denied passing this section again, just like Q1.

Second of the 4 sections in Q3 is FAR, taken in Aug 25th. Since I am more like a theory person, I definitely struggle with the first 2 MCQs testlets, spent 1 hour for each. I finally managed to finish 3 of the 5 testlets before heading to the 15 minutes break with 1.5hr left.

I was so devastated and surprised compared to Q1 FAR 2017 that I recently took. I wasn’t feeling very good during my break, I felt like crying while eating my energy bar and drinking my bottled water.

Before heading back with only 1.5h left, I know it wasn’t enough, and my suspicion confirmed it. I partly left 2 SIMs almost blank. Questions that I know by heart. It’s one of the illustrations in Becker CPA review textbooks since 2000. It’s one of those questions that require time to finish, time which I did not have. That 30-40 minutes could have made the difference. Also, again I did the same thing like in Q1 FAR, put ‘zeroes’ on all the blanks in this Q3 FAR.

Third of the 4 sections in Q3 is REG. I finally woke up from a ‘trance’, and ask this forum for help, do I need to put ‘zeroes’ on all Journal Entries and all Blank Spaces. Of course, with all the experience of all contributors here, they finally confirmed my suspicion. It’s too late for AUD and FAR, but I still have REG (Aug 29) and BEC (Aug 31) to go.

Q3 REG was a charm. Though I only 1.5hr left after the 15 minutes break, I know I will be fine for the last 2 of the 5 testlets. I finished on time.

Last but not the least, Q3 BEC was taken in Aug 31st. As mentioned previously, I am more like a theory person. However, half of Q3 BEC was more like for the newer candidates. Besides for the ‘formula-type’ questions, the rest, especially ‘theory-type’ questions were from the newer CPA review materials. Of course, I finished on time. I definitely like the new 4 hours format compared to the BEC old 3 hours format.

Overall, though some of my answers were ‘educated guesses – process of elimination’, especially with IT terms that I never heard before, and basing on my ‘gut feeling’ of finishing AUD REG and BEC on time, and if those ‘zeroes’ fiasco was not a huge impact, I might have a better scores this time. Are they good enough to pass? That, I will wait.

My 2017 Q3 FAR is totally a ‘write off’. If it was 2017 Q1 FAR, without the ‘zeroes’ fiasco, I would say ‘yes’, since I nicely finished this exam on time, even with a thought of a ‘pass mark’. Sadly, that didn’t happen in Q1.

Meanwhile, I would like to take the opportunity to thank the community of Las Vegas. My husband and I had a great stay. It cost us multiple times compared to Washington/Oregon vacations, but each day in Las Vegas (plus Grand Canyon visit – Arizona) was well worth it. It’s definitely a vacation destination. We stayed at Stratosphere for 12 days and driving a rental car with a Washington plate. Funny! Space Needle anyone?

Even the Las Vegas Prometric staff are very nice. I definitely give them an A+!:) So long Las Vegas, I wish to visit you again, but not to write an exam, but to have a vacation, and really enjoy the city well.