BEC Results: Finding Success in Failure

28 Sep 2011

Club 75 Candidate Bloggers

Rebecca 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 June 2010.

Score release time has finally come and gone, and it is now time to buckle down for the next window. However, I am now faced with a tough decision, and I am not sure what to do.

I passed REG but failed BEC this past window. My audit score is due to expire on 11/30 and I have FAR scheduled for 11/28.

My dilemma – do I just face reality and let audit expire and focus on FAR or do I cram for both FAR and BEC in hopes of being done?

In my mind I do not think I have enough time to study for both adequately. I began the Yaeger Homestudy course for FAR and feel as though it is going to take me over a month alone to get through the lectures and take intense notes. Then to do an insane amount of multiple choice questions and a review, it will be 11/28 before I know it.

I am an auditor so my thought process has been that it might not be the end of the world to lose my audit credit. I feel as though I could gain that one back fairly easily where I scored highly on audit.

It makes the decision hard though when my fellow colleagues keep telling me to try for both… what do I have to lose? I am not sure what I have to lose other than my sanity trying to get both done.

BEC would be my fifth attempt, and to be honest, I am not sure I want to do a crummy job studying and fail again. BEC is my enemy and I hate “her.” I will beat her up at some point, but I want to make it a long and steady process instead of rushing to get it done and not winning!

I want to get FAR done in a one shot try. Who honestly wants to study for that exam more than once? Not me for sure!

I know I am not the first person to lose an exam credit or will I be the last, but it really is a bummer. I found this quote by Malcom Forbes and found it fitting for those of us who did not get that 75 they dreamed of. “Failure is success if we learn from it.”

That being said, now that we have had our time to drown in our sorrows (or drink them away!) it’s time to pick up the pieces and move forward. Don’t quit. We can do this!

Happy Studying,

Leave a Reply


Matt 13 years ago

How close were you on BEC? Basically you have two months to take two exams or else you lose Audit. I'm not sure of your work schedule other committments etc but my suggestion would be if at all possible study and take BEC Oct 28th or Oct 29th and then take FAR on your scheduled date. That would give you about 4 weeks to prepare for each. I would hate to see you lose one exam because you didn't even attempt it. Just my two cents.

13 years ago

My journey to become a CPA has not been without disappointments and the feeling that maybe this was the wrong certification to pursue. However, nobody knows like CPAs and aspiring CPAs the many sacrifices (i.e. family, friends, and life in general) you have to make to accomplish your goal. I sat through BEC quite a few times and if I didn't recently find out that I PASSED it, I would have lost my credit for FAR. I just want to let all those individuals brave enough to pursue your CPA that I am just a regular person like you and if I could dust myself off and keep trying so can you. I am certain that you will have the same end result. I remember reading a blog about a young lady that in total sat through the exam 13 times and never gave up and she eventually became a CPA. This story was my motivation to succeed and I hope that my words will also encourage you to Conquer, Persevere, and Accomplish your goal. Always remember nobody ask how many times you sat for the exam they just want to know if you have those three letters behind your name. I am certain that all of you will have them soon enough. I would also like to give my gratitude to the Almighty God for giving me the strength to keep pushing on even when I could not see the light at the end of the tunnel. I truly believe and I am a witness that prayer changes your circumstances.

Rebecca 13 years ago

Matt I got a 72. I just don't think I have time rewatch all the lectures. Do you think that FAR is doable in 4 weeks? Anonymous - thank you for your kind words and congrats on passing!!

Michelle 13 years ago

FAR is my last exam and I took it in July and got a 72 with Yaeger CPA. I studied about 200 hours. I’m starting again with Yaeger from the beginning. In my opinion, you can’t BS through FAR as in know a few topics really well and somewhat know the others. The 2nd time around is making a lot more sense. I only went through the modules once and then did one big 20 hour review at the end. Also just a warning, Phil gets really annoying through FAR. I loved him for REG but sometimes I want to push him aside so that Cindy can explain it better. The videos get really long… 51 hours long and it would take me about 1.5 hours to watch a 1 hour video because I wrote down everything. If you’ve had experience with the topics you’ll catch on quick but if you’re like me and haven’t seen this stuff in 4 years if ever, you may want to give yourself more time to absorb. Sorry not much advice from me, just telling you my experience. I plan to put in about 150 more hours over the next 7 weeks to take FAR down in Nov. Good luck to you