[Anonymous]

this is a questions regarding all the sections except for BEC obviously, so I didn’t know where else to put it. Anywho, my question is this: On the TBS’s on the actual CPA exam, the instructions will sometimes say to enter “0” in any spaces that should be left black, and other questions don’t. The other questions say that not all available spaces are required to complete the journal entries, or something to that extent, and don’t mention anything about entering zeros. Well which one it it? I just took FAR with only 80 hrs of study, 3 weeks ago and failed with a 69. Now I wasn’t expecting to pass because of my lack of real time spent studying and I think it’s a good sign that I hit a 69 instead of a 45, BUT I can’t help thinking that maybe I should ask for an appeal only due to possibly being marked incorrect on 4-5 of my TBS’s IF and I stress IF I was not supposed to enter “0’s”. So can someone please definitively say that entering zero’s did not hurt me? When I say I marked zero, I mean I filled up every single spot available with zeros if it otherwise would be left blank. Most of my TBS’s were like that so the answer is significant. And I DO and FULLY understand that normally appealing is a waste of time and money. HOWEVER, if it is the case that my “0’s” were marked incorrect because the spaces were supposed to be left blank, and the software isn’t a human’s eyes obviously where a human would have understood that they were meant to be non-answers, then it would definitely be enough to get me my CPA without retaking. So it’s important. Can anyone give a legitimate and authoritative answer on the subject?

Regards,

Matt

[peskypole]

I don't know if this is the authoritative answer you are looking for, but I filled in zeros on most of the cells when their was no other answer. For example, on journal entries I made sure that both sides had a number in them even though one column was a zero. My suggestion is to skip the appeal process and use the time to restudy FAR.

FAR - PASSED!! - 95
AUD - PASSED!! - 98
REG - PASSED!! - 93
BEC - PASSED!! - 90
Licensed CPA
Just a couple of thoughts I tried to remember as I went through the journey of passing the CPA exams:
Philippians 4:6 "Do not be anxious about anything, but in every situation, by prayer and petition, with thanksgiving, present your requests to God."
Philippians 4:13 "I can do all this through him who gives me strength."

[y_u_no_pass]

I don't know for sure, but I don't think it hurts. As you said, you weren't ready yet. I think you should probably just study a little more and you will make it on your next try. I also think you would have to find a rather large amount of points to go from a 69 to a 75. Also I took my exam near the time you did and I have heard test takers often have similar problems. I know I did not notice this issue personally, most of my answers were complete.

Florida CPA!
Took final exam 2/25/15.
Sent in Application 3/12/15.
Issued License 3/20/15.
Used CPA Excel solely for all exams.

[Author]

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