CPA Exam Scores: Next Release 11/24 … or is it 11/20?

    AICPA Target Date
    NINJA Date
    October 1 – 20

    November 4

    November 3

    October 21 – November 14

    November 24

    November 21

    November 15 – November 30

    December 9

    December 8

    Update – 11/20/14:

    The next CPA Exam Score Release is almost upon us.

    The NASBA Date is 11/24, but will they actually release 11/21 around 2am Eastern (11/20 would be one business day before with a release early in the morning the next day) like they did with the first score release?


    Will the release actually happen late Sunday night (11/23) and the release magically happens 11/24 early Monday morning?

    This new system of releasing is puzzling – but that’s probably by design.

    Visit the CPA Exam Forum for the up-to-the-second latest in score release updates.


    Any CPA Exam veteran knows that taking the exam is the easy part.

    The hard part of the CPA Exam is the score release wait.

    A couple of things about the information on this page:

    1. This is for NASBA States.

    If you live in California, Illinois or any of the other “Indie” states, then your score release will happen after the NASBA release. Usually it’s 1-3 days after, depending on the State.

    2. The science behind the NINJA predictions is simple:

    Target Date – 1 Business Day.

    That’s it.

    It’s very simple, but rarely wrong.

    The NINJA Date is a perfect 10 for 10 in 2014.

    3. On Score Release day, the only place to get up to date score release information is the Another71 Forum.

    CPA Exam

    Free Downloads: 2014 NINJA CPA Exam Study Planner + ELL PLAN™

    Bonus: Complete Chapters ($105.72 Value) from the Ten Point Combo:

    FAR – Financial Reporting (Notes/Audio/Flashcards)

    AUD – Engagement Planning (Notes/Audio/Flashcards)

    REG – Individual Taxation (Notes/Audio/Flashcards)

    BEC – Economics (Notes/Audio/Flashcards)

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    Where do I Check my CPA Exam Score?

    There are three categories of states when it comes to releasing CPA Exam Scores: NASBA States, Indie States, and Snail Mail States.

    Most state boards of accountancy outsource their score reporting function to NASBA. NASBA is quick, consistent, and reliable when it comes to releasing scores. Once the AICPA releases scores to NASBA, the Indie States, and the Snail Mail States, NASBA is very quick to upload candidates scores – oftentimes the same day.

    Go to the CPA Exam Forum

    October 19, 2014 CPA Exam Scores & Results

    [Video + MP3] Unmodified (Audit Reports)

    MP3 Download (Right-click and Save): Unmodified

    Unmodified, no longer unqualified
    These standards are clarified
    Financial Statements verified
    Yea, unmodifed, I gotta say welcome to the other side

    VERSE 1:
    Audit Reports must be in writing, must be signed and
    The location, city and state, where to find ‘em
    And the Unmodified Opinion
    The title must include “Independent”

    Who, what and when, management’s responsibility
    Fair presentation of financials, you feeling me?
    Internal control, design and maintenance
    Don’t forget the implementation

    Auditor’s Responsibility, GAAS
    Audit in accordance in the US
    Plan and perform the audit
    Obtain reasonable assurance, you better be on it

    Performing procedures to obtain evidence
    About amounts and disclosures, now you gettin’ it
    The info is appropriately presented
    But the auditor wants to bring something to attention

    VERSE 2:
    The modified opinion, the financial statements
    Is when they are materially misstated
    Unable to obtain sufficient appropriate evidence
    Just listen, yea here’s the mission

    Title, introduction, you see
    Management and Auditor’s responsibility
    Basis for modified opinion, audit opinion
    Modified opinion, we winnin’

    Referencing component auditor
    If group engagement partner assumes responsibility for their work
    Additional audit procedures, let’s do it, yes
    And performing risk assessments

    If group engagement partner doesn’t assume responsibility
    Gotta reference the auditor’s work, see
    Requirements for referencing that
    It’s gotta be in accordance with PCAOB

    Need more NINJA Rap Videos? (of course you do).

    CPA Review

    November 13, 2014 CPA Exam Raps

    Now Available – NINJA Book: FAR & BEC

    FAR Book

    NINJA Book for BEC and FAR are here. HIYA!

    Comprehensive and Complete without added Filler

    Easy to Read, Understand, and Remember the Concepts

    No Lecture Videos Needed

    Special: NINJA Notes Included


    November 11, 2014 NINJA Book

    [Video + MP3] Economic Cycles (Supply vs Demand)

    MP3 Download (Right-click and Save): Economic Cycles

    It’s the E-C-O to the N – O – M – I- C -S
    Better do good on your test
    Supply & Demand, that’s the plan
    Economic cycles all across the land

    VERSE 1:
    Yo, let’s talk about supply curve
    When an item price increases, supply does for sure
    Positive Supply Curve Shift, shift right
    The market’s flooded with companies sellin’ all night

    Shift left for a negative supply curve shift
    Cost of producing an item increases
    If gold goes up, less gold watches are made, see
    Lower equilibrium GDP

    On the demand curve, when the price goes up
    Demand goes down, they don’t want that stuff
    If demand changes due to somethin’ other than price
    A demand shift occurs, ain’t that nice? Yea

    VERSE 2:
    Equilibrium price
    Quantity supplied = quantity demanded, yea that’s right
    Optimal production
    Marginal revenue = marginal cost, am I gettin’ through?

    When we’re talkin’ ‘bout the GDP
    Remember, that’s goods & services produced domestically
    Even a foreign company with a U.S. factory
    But a U.S. company abroad, that don’t get added on

    The consumer price index
    Gives prices relative to an earlier time, like when you chewed on Chicklets
    The GDP deflator
    Converts GDP to Real GDP, gettin’ that green, yea

    VERSE 3:
    The discount rate is the rate the bank gets
    When they borrow money from the Fed
    The prime rate, well that’s the rate that you’re gonna get
    If you’re a customer and they love you the best

    If the real interest rate is what you wanted
    Remember that’s inflation-adjusted
    The risk-free rate
    Takes into account certainty of payback on a certain date

    Currency, coins, and deposits, M1
    Highly liquid assets be M2, we havin’ fun
    A tariff is the imported goods tax
    The quota is the limit that they got you at, yea

    Need more NINJA Rap Videos? (of course you do).

    CPA Review

    November 06, 2014 CPA Exam Raps

    Join Now: LinkedIn Tips for Accountants (Webinar)


    What are key tips and tricks for LinkedIn?

    What rookie mistakes do job seekers make?

    How can your LinkedIn profile stand out? (hint: change your profile pic)

    How can accountants get an edge over their CPA peers on LinkedIn?

    Join Now: How CPAs Get Hired on LinkedIn

    November 05, 2014 LinkedIn for Accountants

    [Video + MP3] IFRS: King on this Street (IFRS vs GAAP)

    MP3 Download (Right-click and Save): IFRS: King on this Street

    Get out your 10-key, Excel Spreadsheet
    Ninja CPA, we gonna beat
    Any exam, we achieve that feat
    IFRS be the king on this street

    VERSE 1:
    International Account Standards Board issues IFRS
    They do that and more
    The most authoritative place you can see
    That management looks for guidance accounting policies
    IASB Framework
    Yea, it helps to develop standards that work
    But it’s not a standard itself, no it ain’t
    Can’t supersede any standard’s authority
    Different people would reach the same conclusion, are you feelin’ me?
    Easy to use and understand, that’s the plan, let’s keep goin’ and
    Timeliness, uh
    I need that info on time so I can decide how to do things right
    IFRS don’t allow Extraordinary Items
    IFRS don’t allow LIFO, it don’t like ‘em

    Get out your 10-key, Excel Spreadsheet
    Ninja CPA, we gonna beat
    Any exam, we achieve that feat
    IFRS be the king on this street

    VERSE 2:
    Current Assets & Liabilities
    GAAP only requires intent, not execution
    Contingent liability
    Uncertain future events, those are contingencies
    IFRS, if “probable” and “measurable”
    Classified as a provision, please listen
    When it comes to timing or amount
    Payment is uncertain, and that’s for certain
    GAAP – probable, reasonably possible, or remote
    Yea, now you know
    Bonds can be recorded using one or two methods
    Fair Value through profit or loss, or amortized cost
    Deferred taxes
    Uses the liability method to do the taxing
    Only “probable” deferred tax assets get reported
    All others, yea it’s best to ignore ‘em

    Get out your 10-key, Excel Spreadsheet
    Ninja CPA, we gonna beat
    Any exam, we achieve that feat
    IFRS be the king on this street

    VERSE 3:
    The income statement
    Income, finance costs, profit/loss
    Discontinued ops and tax expense
    Non-controlling interest is what you get
    PP&E Valuation
    Valued using one of two options, let’s state them
    Cost model and revaluation model
    You can remember this if my lyrics you follow
    Pensions, defined benefit plans
    It calculates the PV
    Of the defined benefit obligation

    Need more NINJA Rap Videos? (of course you do).

    CPA Review

    October 30, 2014 CPA Exam Raps

    CPA Exam Pass Rates for Q3 2014 Released; BEC Pass Rate 22% Higher than AUD


    The AICPA has released the 2014 CPA Exam Pass Rates for Q3.

    AUD 2014 Pass Rates

    Q3: 47.41%
    Q2: 48.97%
    Q1: 47.35%

    Q3 2014: 47.41%
    Q3 2013: 46.71%
    Q3 2012: 50.06%

    BEC 2014 Pass Rates

    Q3: 57.90%
    Q2: 58.20
    Q1: 53.28%

    Q3 2014: 57.90%
    Q3 2013: 58.54%
    Q3 2012: 57.71%

    FAR 2014 Pass Rates

    Q3: 51.14%
    Q2: 47.720%
    Q1: 44.06%

    Q3 2014: 51.14%
    Q3 2013: 51.23%
    Q3 2012: 53.91%

    REG 2014 Pass Rates

    Q3: 52.21%
    Q2: 51.69%
    Q1: 49.17%

    Q3 2014: 52.21%
    Q3 2013: 49.80%
    Q3 2012: 51.26%


    1. AUD has taken a hit since the 2013 Clarified Auditing Standards were introduced to the exam.

    2. BEC is still strong – approaching 60%.

    Additional Information

    Check out the Pass Rate Discussion in the CPA Exam Forum.

    See CPA Exam Pass Rates from prior quarters.

    October 27, 2014 CPA Exam Pass Rates

    Forum NINJA MCQ Giveaway (10/24) – Closed


    The NINJAs are giving away 5 NINJA MCQ subscriptions Friday.

    Details in the CPA Exam Forum. HIYA!

    October 20, 2014 Another71 Forum
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