Why do so many people fail the CPA multiple times and some people are able to pass the CPA in 1 window or get all 90s and above? Is it high IQ/memory? Study techniques? I don’t think it’s purely dedication and we all use the same CPA materials.

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Prob for the same reason why people sign up for gym memberships every January only to quit a week later

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Discipline and preparation.

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Some people are better at taking exams than others. Just like people with 4.0 GPA aren't necessarily the smartest, or the most successful people. Sure there are people with great grades that are successful. There are also people that dropped out of school but still are successful. Do I even need to give you some examples? Name a few?

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The fact that I passed it in two sittings way back when is proof that if you are a good test taker and study hard you can pass.

I have no idea if it’s tougher today than way back 30 years ago, but I assume it is just due to greater complexity and more subject matter to learn.

OTOH I never had any substances that would allow me to study all night so that may be an offset :)

Why do people go to the same university, take the same classes/professors and have different GPAs?

Why are some people more successful than others despite the same education and work experience?

Why does someone score higher on a math, spelling, history, reading test?

Why do zebras have stripes?

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Idk. I studied every day for a year, had to retake 2 exams, and barely passed all of them. But a barely pass is just as good as a 90 score in the end, because it's still a pass.

Also what you get on the exam is random and could only represent like 30% of the material but be your weakest parts

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Way back when it was a badge of honor to be in the 300 club. 4 scores of 75 meant you were the most efficient of the group. I had 2 75’s but also 2 others in the mid to high 80’s and the higher one still shocked me as I walked out thinking I would be back for sure.

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Agree. Some people are book smart and provide the answer they are looking for on the exam which is not what you would necessarily do in the "real world". Then they get into the day to day and cannot think beyond the "book" answer.

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Just depends, I think some people have test anxiety and issues around that. I had several peers that were great accountants but panicked when they had a time on them for testing. Study technique is part of is as well, I would imagine. Its the same information, but people learn and remember things very differently. I really think most dont have the proper expectation for the test the first time, I didnt, once I failed one I understood the depth of knowledge I needed for the next one. So I was able to pass 4/5 overall. Just a learning curve that some adapt to differently than others.

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My husband has horrible test anxiety. Once he gets a question that he doesn’t know, he starts to panic and the whole test goes down hill from there. He couldn’t pass his CPA exams and now works in a different industry.

I’m an asshole who is really good at taking tests and I didn’t study very much, so I passed on my first try. I was an accounting tutor in college so I had a strong foundation and the ability to reason my way to the answer.

The failure part is almost always easier to pinpoint than people getting EWS awards. Either the person was weak in a certain area because they didn’t study enough, or, they got dealt a really bad SIM, or both.

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For me: study techniques.

Right out of college I did everything by the book (literally). Studied for twice the recommended hours and failed miserably.

Next time around, I was a senior near the mgr promotion and starting a family (i.e. less time). I only did multiple choice banks and referenced books/trainings when I missed multiple questions on the same topic. I went 4 for 4 with 82 as my lowest score and studying half the recommended hours for each part.

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Becker + weeks of sustained focus on the objective. The most important learning from Becker is not accounting; it is test-taking strategy. I do not have an accounting degree, passed all parts in first sitting. Oh, and I am not affiliated with Becker in any way.

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Oh… and lots of practice doing fake exams with real attention to where I did well and not so well.

It's the same way people pass any standardized test: rote memorization

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As previously stated. Dedication & preparation. No lie. College grades sucked. But seemed like I studied every waking hour for a yr for the exam. Passed in 2 sittings. Back then it was offered 2x per yr.

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I’ve always just been a really good test taker. I took the four sections over the course of 2 weeks without studying- failed Reg, and passed that one in the next window after some level of studying.

I don’t think being really good at taking tests has significantly helped me in my career- doing well but not amazing. But I will say, the staff that I’ve worked with that struggled the most with the tests generally had more performance issues than those that didn’t struggle as much. For some people it seems like the test shows that there is a disconnect between their skill set and one you need to be a decent accountant- unfortunately they only find out after investing a lot of time and money to become one.

It all comes down to practice. I over prepared and always finished an hour early and got 85+ each time. It’s not an intelligence test. A big part of it is not just the hours you put in but how focused you are during those hours.

I had 3 over 90 and one 88, and I took the exams as a career changer in my 40s. The review courses pretty much tell you what’s on the exam. There is no excuse for failing a CPA exam.

The quality of your college and how seriously you took it are big factors

I think of it as a combination of either dedication or innate intelligence. The more intelligent you are, the less dedicated you have to be, and conversely, the more dedicated you are, the less intelligent you have to be.

I've seen extremely dumb (but motivated and dedicated) coworkers pass the exams after literally spending every waking moment of their lives studying. Two hours before work, multiple hours after work, entire weekends, etc.

I've had extremely intelligent coworkers spend very minimal amounts of time studying. Cramming for a few days before the exam.

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