Club 75 Candidate Bloggers

74 … Really!?!

Megan is a weekly Club 75 Blogger as she documents her journey through the CPA Exam. She has been a member of's Club 75 since April 2010.

No baby yet, but I did get my BEC grade.



I have gotten a total of 5 failing grades so far now (3 BEC, 2 FAR), and 74 hurts the worst. It might be because I totally deserved the others, and this one I guess the AICPA says I deserved, but it's hard to swallow after all the studying I did.

I plan to take it again May 31st. It seems like a crazy plan considering I'll have a one month old baby, but looking at all the other options and details (which I won't bore you with!), May 31 really is best.

I wish the diagnostic reports had “Your Performance” numbers like they used to, but it's probably a good thing I don't know exactly how many points I was away from passing on each. I scored “Comparable” with passing candidates in Corporate Governance and Economic Concepts and Analysis, “Stronger” in Information Systems, but “Weaker” in Financial Management, Strategic Planning, and Operations Management.

Obviously, this means I need to study the calculations for cost and finance harder. I have consistently done well on IT and Economics on each BEC exam I've taken, so it would be easy to skip over these, but I know I need to study over these sections as well. Maybe if I would have had a little more studying in on Economics to score “Stronger,” I would have passed. Who knows. So, back to the drawing board a couple weeks after the little mister is here.

I take FAR on Friday. I am currently doing my final review, and plan to spend a lot of time on leases and bonds. I am still having trouble with it, so I really want to get it down. I feel pretty comfortable with most other sections, but I decided to take a PTO day Thursday to have an intense ‘recap' day on everything after (hopefully) nailing leases and bonds.

Good luck on everyone's study plans this week!


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  1. Ryan Poyser
    April 7, 2011 at 8:10 am

    Keep your head up, 74’s suck but passing grades feel much better than the 74 hurts.

  2. CPA_candidate
    April 7, 2011 at 8:28 am

    Megan: I can totally relate. What hurts the most is my performance is much better than the last time I took it and I made worst this time. Go figure!!!

    My weaknesses are Financial Planning & IT. Obviously I’m not doing something right. Even though a 74 is hard to swallow…..start studying again & beat the beast on 5/31. Best of luck to you!!!!!

  3. Rosangela
    April 7, 2011 at 9:17 am

    I’ve totally been there Megan! I just got a 73 in BEC, and two 74 in the same part before that.. This is the last part I have to pass, and the frustration and dissapointment I felt when I received my score I just can’t describe it… The only thing I have left to say is good luck to you!

  4. recent FAR conqueror
    April 7, 2011 at 10:04 am

    Best advice I can give you is to really nail down prepping amortization schedules on both leases and bonds. If you can get comfortable prepping those, you should be in pretty good shape. It was definitely my saving grace on FAR.

    Hang in there, and good luck!

  5. Allyson
    April 7, 2011 at 2:03 pm

    Good luck tomorrow, Megan! Rest well tonight and be fresh to take on The Beast.

    We’ll rock BEC’s world in May!

  6. Megan
    April 7, 2011 at 10:13 pm

    Thank you all for the encouragement! I was feeling really overwhelmed at the start of my big recap day today, but I’m feeling better about it now. I keep thinking, “Geez, I felt so much more prepared for BEC, and look how that turned out.”

    I guess we’ll just see how it goes. I am going to be earlier than I’ve gone to bed in two months (since the night before BEC)! So at least I’ll be well rested 🙂

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