Regulation Round Two; Now on to Audit

12 Aug 2011

Club 75 Candidate Bloggers

Shawn is a weekly Club 75 Blogger as he documents his journey through the CPA Exam. He has been a member of's Club 75 since December 2010.

My scores for REG last time came out to be a 62. I had an idea I had failed walking out of the exam, though. Like everyone, simulations were my weakness.

• 2 blank simulations
• 2 blindly filled in simulations
• 1 simulation where I had answers but unsure
• 1 simulation which I was comfortable with

It was hard to decipher how much of the poor performance on the simulations was due to lack of knowledge/preparation and how much was due to having the computer crash in the middle of the exam. This is not an excuse. I will admit that chances of passing were not high even without the computer crashing. For all I know the question I felt comfortable with may have been the pre-test.

So here comes the question… How far off base was I? Was the frustration with the computer crash worth 1 point, 2 points, 5 points, 10 points? I was weaker in Taxation on Entities but Stronger and Comparable in all other areas. If I brush up on that area, will it be enough to bring my score up 13 points? Yes, this is lazy man thinking, only trying to study enough to bring it up over a 75. What can I say…

As mentioned in my last post, I had felt more comfortable going in the second time around compared to the first time. I had brushed up on most areas, albeit there were still some weaknesses.

It wasn’t like the AICPA was monitoring my study habits and could pinpoint the areas I did not know as well. They couldn’t possibly shape the CPA exam questions in a way that would carve right around everything I felt strong in.

Well kudos to you AICPA.

The questions are different, the environment is different, and the test takers are different. People fail tests they've passed before. I know that. Yet it’s so hard to not think of the score in that context. Now the question comes down to this: Was the additional effort I made between the last test worth 13 points? Now we wait.

I've taken the last week and half off just relaxing and will start for the next section soon. The next area is AUD. I’ve rescheduled it for the beginning of October. The material from Roger CPA Review just arrived in the mail yesterday, so I will be starting that soon. This will give me roughly 7 weeks. I just hope the wait won’t distract me from the studying. Good luck to all.

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