CPA Exam: AICPA says July/August were best months to take exam in 2007

According to the AICPA, the third quarter of 2007 by far had the highest candidate passing rate. BEC was the only exception and it was lower than the 2nd quarter by less than 1%. The worst time to take the exam? January/February. The difference between the third quarter passing % and that of the 1st quarter is staggering. AUD: 6.82% higher BEC: 3.29% higher FAR: 8.73% higher REG: 8.27% higher Combining this little nugget with a previous post, statistically, you are more likely to find success on the exam if you take two sections during the window of July/August. This shouldn't tangibly affect anyone's exam prep or test scheduling, but it is somewhat interesting.

Related Posts


Roger CPA Review and NINJA CPA Review announce Partnership

Disclosure: UWorld Roger CPA Review and NINJA CPA Review have a paid partnership. Update: To accommodate Future CPAs who purchased Roger’s 4-Part course prior to this promotion, NINJA is extending a free (1) month to all Roger students who purchased a 4-part course within the last 12 months. While we can’t extend the four month […]

CPA Tutor

AUD Sparring – Substantive Procedures

Live AUD CPA Exam Tutoring: Tuesday, August 25, 2020 – 7pm Central CPA Tutor: NINJA Mike CPA Tutoring Topic: AUD – Substantive Procedures (Substantive Procedures over Specific Issues)

CPA Exam Tutoring

FAR Sparring – Governmental Accounting

Live FAR CPA Exam Tutoring: Friday August 21, 2020 – 7pm Central CPA Tutor: NINJA Mike CPA Tutoring Topic: FAR – Governmental Accounting (Modified Accrual Accounting)

New NINJA CPA Review Flashcards

Check out the new NINJA CPA Review Flashcards. No additional app needed – it’s all included in the new DOJO that’s been optimized for mobile studying. Want To Try The NINJA Flashcards for Free? Can I send you $162.12 of free NINJA CPA Exam Materials that will will help you… Find The Time To StudyKnow […]

Leave a Reply


Anonymous 13 years ago

Did they say why this is the case? Is it because all the "smart MBA people" get to 150 hours in May and then make their first attempts in July/Aug? 13 years ago

I doubt this is the case.

First of all, "smart MBA people" is an oxymoron. Just kidding to all of you out there with "MBA" after your name in your e-mail signatures.

Second, if they got their 150 hours in May and immediately applied for NTS, they probably wouldn't get it until the books and then start taking them in October.

Sorry for being so literal...I think you were joking anyway. :/

Mike 13 years ago

It is because most of the CPA exam takers currently work in CPA firms, for which Jan - March is the busiest of times, therefore less time to study.

Anonymous 12 years ago

Mike is dead on. Less people take the exam and those who do, try to cram in sections while working crazy hours. Not going to happen.