All CPA candidates are in the same boat. Your life is on hold until you pass all four parts of these exams in the 18 month window. There will be no vacations this summer, no trips to relatives, etc. Everyone that you know will just shake their head.
You may have to retake a section. Retaking an exam should not deter you. These exams are all about endurance, not intelligence. I promised my wife a first class vacation after these exams, even if I had to borrow the money!
There are no failures in this CPA game. There are only people who quit. Do not be one of them. No one will care how many times you take these exams. All they will care about is if you are a CPA.
The purpose of the CPA exams is to keep you from becoming a CPA. That is a fact of life. Those 3 initials, CPA, do not come cheaply. There is a shortage of CPAs and there will always be a shortage of CPAs. The pass rate of the CPA exams is only one half the pass rate of the Bar exam.
Take an exam and do not look back. Start studying for the next exam. That was my plan.
By the way, a 77 and 76 just means that you were smart enough not to study too much. It does not mean that you "barely passed." Perfection is the enemy of good enough. If you made a 75 on all four exams, would that be good enough?
It helps to be a Christian. Get close to God! Children trust their parents and children do not worry. God calls us to trust Him. Worry and fear about these exams are useless. If we worry about these exams, we are not close to God. Peace and joy only come from God. Have you ever noticed the joy in a toddler? Confusion and discouragement do not come from God.
When I made a 68 on FAR, my first exam, I did not get upset, or complain. I admitted the mistakes that I made in my study methodology (I was using out-of-date books). I developed a better study process and I easily passed on my second attempt.
Do not become Miss Inflexibility. Inflexibility is the kiss of death. You cannot change if pride does not allow you to admit your errors. Failure is just a learning experience. Change your study materials and the way you prepare for these exams.
You will become a CPA, IF you never give up! Do not substitute emotionalism for reason. Come up with a better study process that works for you, and then share it with everyone on this forum.
I passed all of my exams within the eighteenth month window in July. It all seems like a distant memory now. I hate to admit it, but I enjoyed the study process. I am one of the few people who would be willing to retake the CPA exams.
The CPA exams are the best game in town. The whole thrust of the AICPA is to discouraged you and to get you to quit. 17% to 25% of the CPA candidates do just that, quit. Once you decide that you will pass these CPA exams, no matter how long it takes, or how much it costs, 50% of the battle is won.
Hang in there! No one can stop you from becoming a CPA, except you. Additionally, do not start this CPA process unless you willing to give up your fomer life. There is no free lunch. College was a peice of cake compared to these exams.
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