One other possible hiring manager scenario that wouldn't be a good time to mention it: If the person interviewing you isn't a CPA (probably more likely in industry), they may not know what's involved in these tests. If they think of them as, say, essentially a final exam, then saying “Luckily I passed them all on the first try” could sound like you're a poor student who only got his degree cause he was lucky that the professors didn't want him in class next semester so passed him through.
When I was job-hunting while studying and 2 for 2, I tried hard to find a way to mention that it was first-attempt, cause to those who knew, it would be a good thing; however, I don't think I ever found a good way to, and I realize now that there's more harmful scenarios than helpful ones. (Manager who had trouble and is intimidated by someone passing quickly [yes, you can get passed over because the manager thinks you could do better than they do]l; manager who doesn't know anything about the exams; manager who got 98's on his first try with no trouble so thinks it's only impressive at 97+ and follows up your passing statement with asking what your scores were; etc.) It seems to me like 90% of CPAs think their studying situation was worse than anyone else's, or at least worse than many, and 90% of non-CPAs don't know that the exams have a less-than-50% passing rate…so, that means about 90% of hiring managers aren't going to be impressed for one reason or another.
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P. S. I passed all on 1st try and wouldn't hold it against someone for mentioning it, but wouldn't hire them solely due to it; however, I have to admit if they added details that made it seem less impressive, then it might lower them in my eyes. Like, if they said “I took 8 months off work, studied 70-80 hours a week, and barely managed to pass them all in that time, but had no life outside of studying for the whole time”, then since I took less than 6 months to pass while working and dealing with family stuff (elderly relatives, not kids), I'm going to be less impressed than I was before. My general thought is the more details you give, the more that can be used against you. And despite what's popular to say here (prepare for rotten tomatoes…), if someone had taken 100 tries to pass, that would affect how I viewed them in a non-positive way, unless they had a really good explanation. For example, I think it was Mints that discovered near the end of her journey that she'd had major medical issues that were impeding her ability to study; OK, in her case, her many tries (20+ I think?) were a sign of dedication. But, if you can't tell me in 30 seconds why you had a good excuse to take 100 tries, then I'm going to presume that you didn't take it seriously or are a slow learner or can't commit to things or will take equally as many tries at your work cause your home distractions would affect work etc. That being said, there are reasons aside from Mints' that are valid for requiring many tries, and for a couple extra tries I wouldn't think less of the person…but if you took quite a few tries, I wouldn't bring it up, because it has far more potential to bring you down in the person's eyes than bring you up. Is this fair of me? Probably not. It wouldn't instantly disqualify a candidate or anything, but I can't in good conscience say that if you'd passed, nothing you said about your study journey would affect my view on you.