[bigcore20]

So we’ve all seen the pass rates for each quarter. I simply cannot believe that pass rates drop an entire 5% from Q3 to Q4 without some kind of adjustment. The current logical theory that’s been going around is that they have to adjust pass rates in Q4 to keep a consistent rate for the year. I’ve asked a family friend who has worked with the AICPA before, and he said he can’t reveal anything like that, but he wasn’t going to deny it either. There’s meetings to discuss pass rates and how they have to keep them at a certain level. Essentially, you could have taken the same exact exam in Q3 and Q4 with the same answers, but you would pass in Q3 and fail in Q4.

Bottom line: take exams in Q2 and Q3

[leglock]

I would never believe such a thing about the results of an exam that is scored in real time but the results aren't released for up to a month later

[Anonymous]

How about instead of coming up with all of these AICPA conspiracy theories, we all just study hard and take the exams whenever we are most prepared?

[Anonymous]

Yeah……honestly, even if that is true, people still pass. Study your ass off and take the tests. A lot of people fail every quarter. Spending any time worried about AICPA conspiracy is just hurting yourself.

[Stilgoin]

I agree with allison213. I would hate to try and delegitimize a certification I worked so hard to achieve.

Stilgoin, CPA

There are enough critics. Be an encourager

B | 62, 78
A | 73, 67, 79
R | 82
F | 59, 59, Waiting

Ethics | 93

"Success is not final, failure is not fatal: it is the courage to continue that counts."
~Winston Churchill

“In a world full of critics, be an encourager."

[bigcore20]

@leglock, that's what I've been saying. “Quality assurance” is not a legitimate reason for scores to take so long to get returned. There is a 99% chance that “adjustments” are made to even out the yearly average pass rate. A 5% difference from Q3 to Q4 is statistically significant and clearly not normal. After talking with people connected with the AICPA, it's pretty much confirmed. So sad that this kind of thing has to happen. I recommend you guys do FAR and AUD in Q2/Q3.

[Jay]

I going to blame turkey and stuffing for low grades. Who can stay up and study after eating turkey.

AUD - 78
BEC - 77
FAR - 76
REG - 82

All the sleepless nights were worth it.

Giving up is not an option.

REG 82
FAR 76
Aud 8/31/2016
BEC 11/30/2016

[Over_It]

I this it's probably easier to pass due to all the slacking going on in the fourth quarter. Already passed far this quarter and getting ready to take Aud at the end of the month.

4/4 in 10 months while working full time and having a wife and kid. It can be done!

REG - 89: 04/25/16
BEC - 82: 05/31/16
FAR - 86: 10/08/16
AUD - 91: 11/28/16

[bigcore20]

@Over_It that's what I thought too initially, until I talked to a couple people I know who has ties to the AICPA. There's a lot of shady stuff that goes on with regards to the exam. A big chunk of it is pass rate adjustment and it's in cooperation with the industry and government. There's a big push to keep pass rates low, and generally they'll take scores that are within +/- 5% passing range and adjust as needed to fit the quota. So depressing

[CPA2BEE]

The pass rates are all the same every year +/- 5% with consistently lower pass rates in Q1 and Q4 every year, you really think that is just a result of the candidates' raw scores? Like it just so happens that 40-45% of every pool of candidates pass year-in and year-out, and Q1 & Q4 more people just get lower scores every year? I mean really think about, its pretty obvious.

CA CPA - est. Dec 2016

FAR - 80
AUD - 82
BEC - 80
REG - 85

ETHICS - 90
EXPERIENCE - COMPLETE
Application for California license mailed 8/4/2016

[bigcore20]

@CPA2BEE – That's initially caused me to look into this more in depth. I'm just surprised they don't try to hide it more by evening out the pass rates each quarter. Now with the 2017 changes the Q2/Q3 strategy won't work anymore unfortunately until review courses get better. Tbh anyone who's currently in the process is kind of getting the screw job here. Should have passed them 2015-2016

[Stilgoin]

Have you all considered that the AICPA could take the statistics they have collected on the questions previously answered and craft an exam to give them their target pass rates? We are, after all, accountants and our job includes collecting data, analyzing results and making predictions. This theory is not nearly dramatic as a conspiracy, but may be more logical.

Stilgoin, CPA

There are enough critics. Be an encourager

B | 62, 78
A | 73, 67, 79
R | 82
F | 59, 59, Waiting

Ethics | 93

"Success is not final, failure is not fatal: it is the courage to continue that counts."
~Winston Churchill

“In a world full of critics, be an encourager."

[CPA2BEE]

@bigcore20 – I'd be surprised if the pass rates change at all when the 2017 changes come. My guess is it will still hover in that 40-50% range for each exam, although it may give them an excuse to drop the pass rate for BEC since that has been the highest pass rate by a long shot. The exams might seem harder, but they will be harder for everyone, and I'd bet they keep the pass rates close to what they are now.

Check out page 9 on the following link (https://www.aicpa.org/becomeacpa/cpaexam/psychometricsandscoring/scoringinformation/downloadabledocuments/how_the_cpa_exam_is_scored.pdf). Notice the last step before the reported score is “Aggregate score with policy weights applied”. What does that mean? There is no description of what “policy weights” entail.

There has to be some restriction on how many people they allow into the profession, so not everyone can pass necessarily just by doing well enough on an exam to get an aggregate score of 75 or higher. It doesn't seem fair but I think its the reality of the situation. For some people, its as if getting a 75 actually isn't good enough to pass the exam. These are just my opinions though, none of us know for sure!

CA CPA - est. Dec 2016

FAR - 80
AUD - 82
BEC - 80
REG - 85

ETHICS - 90
EXPERIENCE - COMPLETE
Application for California license mailed 8/4/2016

[bigcore20]

@stilgoin – That was one of the theories. But those with connections that I've talked to said it's more likely they are “adjusting” scores in the aggregate. A “hard” exam is fairly subjective, so this wouldn't be a reliable consistent way to keep pass rates low. Simply take scores with a +1-5% over 75 score and lower them down to below passing to get the intended result. It's cruel really.

@CPA2BEE – Yes, I've seen that before. It's a very vague thing, but it looks like they're talking about the 40% TBS 60% MCQ weights. The AICPA has claimed they do not curve exams, rather they are based on your flat score. I believe that at least.

[Over_It]

Score over 80 then. Problem solved.

4/4 in 10 months while working full time and having a wife and kid. It can be done!

REG - 89: 04/25/16
BEC - 82: 05/31/16
FAR - 86: 10/08/16
AUD - 91: 11/28/16

[JT]

keeping it real…..

if anything,… I think the AICPA changes/curves the scores to HELP more then fail. I wouldn't be surprised if scores were really around 35% pass rates (give or take) and they just bring the bar down for us stupid people.

I think the 2017 changes will cause pass rates to be around 60% or so. But that's just my opinion.

Formerly-DAB

Reg 80

Bec 80

Far 73   75

Aud 69  89

Done! Time to live life again!

REG-80-1X
BEC-80-1X
FAR-73-1X
FAR-75-2X
AUD-September 2016

[Author]

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