[Anonymous]

So I’ve been reading on here a lot about how some people think the grading is curved and how well others do during the time you take your exam determines your score. How the pass rate remains the same does seem a little baffling.

I did a little research to see if other exams seem to be as hard as the CPA exam. I mainly looked at the Bar exam. I was shocked to find out that they have a lower passing rate than the CPA exam. Sometimes a 30% pass rate. And get this the chances of passing after the first attempt are even lower. Most people don’t even attempt to take the exam if they fail the first time because their chances of passing drop dramatically. The exams are manually graded by humans in each state and each state releases their own scores. I found a site that one test taker was explaining her conspiracy theory about the bar exam. She stated each state uses the exams to keep the number of lawyers to a minimum when the numbers get too high or vice versa. Could this be happening with the CPA exam as well?

Disclaimer: I am not a conspiracy theorist just tying to pass the time while waiting on the score release. This is just for entertainment purposes only. I don’t want the AICPA putting put on their watch list for exposing the truth. 🙂

[mla1169]

I've often heard the bar exam has a higher pass rate, never heard anyone say it was lower.

FAR- 77
AUD -49, 71, 84
REG -56,75!
BEC -75

Massachusetts CPA (non reporting) since 3/12.

[WantToBeDone]

Where are you getting these stats? The Bar Exam has an 80-90% pass rate in most states. It's nearly 90% in NY every year. The reason for the pass rate dropping so much when you take it a second time, is because the people going for a rematch are in the 10% the failed group.

BEC - 80
AUD - 85
FAR - 76
REG - 75

[wldcatnc]

Obviously this is just my opinion but do I think the exam is manipulated to achieve a specific result? Yes. There is a reason that there are pre test questions in the exam and the passing rate does not deviate much from 43-50% per window. Is the AICPA specifically out to limit the number of CPAs in one state or another? I would doubt it but I do believe that they have the opportunity to adjust the difficulty of the exam one way or another in an effort to achieve the passing rate they want.

Once again, in my purely uninformed opinion there is more benefit for CPA barrier to entry to be greater. One of those is making CPAs more in demand, more money for state boards through retakes , and it adds a sort of prestige to the profession.

Unfortunately, I think know one will ever know.

FAR: 81
REG: 85
AUD: 73,71,83
BEC: 82

DONE!!!!!!

[Anonymous]

@Destiny – Hmm, I've often wondered something similar. To MLAs point, I've always heard (from people who have taken both exams) that the CPA exam is more difficult, but I'm sure you will find different opinions from various sources. To your conspiracy theory, it's certainly interesting. Currently the AICPA holds about 370,000 members (granted, you don't have to be a member of the AICPA to be a CPA, but it's certainly a jumping off point) and there are about 310,000,000 people living in the United States. That's a CPA/Population ratio of POINT 11 percent (.11%). While the Lawyer/Pop ratio is also quite low (about .3%) with apprx 1.2M licensed attorneys (back in '07), that's still about 3 lawyers to every 1 CPA.

You may hear that the legal profession is saturated with lawyers; perhaps the AICPA is on a crusade to prevent the same thing from happening to the CPA profession. I've heard grumblings from the test being harder, etc. I mean who really knows…I'm certainly all for restricting the number of professionals that become licensed in a year. I don't want my certification to become obsolete and the more plentiful the supply, the less valuable it becomes.

Of course, this is all conspiracy theory and I don't really believe it…but I, like yourself, enjoy wild speculation 🙂

[mla1169]

These are the pass rates since 2000 for the Bar exam in MA. Significantly higer than CPA pass rates (and often with a compelling explanation)

https://multistateedge.com/massachusetts-bar-exam-results.shtml

That said I DO believe that the only pre-test questions that get promoted to the real test are the ones that hit that magical 42% ish rate of correct answers.

FAR- 77
AUD -49, 71, 84
REG -56,75!
BEC -75

Massachusetts CPA (non reporting) since 3/12.

[Anonymous]

This is interesting reading. I found Louisiana's bar exam pass rates as well.

https://www.adaptibar.com/states/louisiana-bar-exam-results.asp

Now I know why there are more lawyers in this state than CPA's.

[porschify]

I dont think that comparing the pass rates of the two exams is a determining factor on the difficulty of the exam because in order to sit for the bar exam you have to go to law school. Going to law school would be comparative to our CPA review courses, except it lasts 3 years.

REG- 81
BEC- 72,76
AUD- 67,88
FAR- 78

Done!

[Anonymous]

Not to mention that when we're done with the CPA exam, we get promotions and great paying jobs.

People who pass the bar end up working at McDonalds in this economy. There is an abundance of law school graduates.

https://www.washingtonpost.com/blogs/ezra-klein/post/too-many-lawyers-contd/2011/05/19/AGlD6wqH_blog.html

As for the OP, I am convinced there is some sort of manipulation that ensures a reasonable percentage of people pass. Whether that's on the front-end with question selection or the back end via pure manipulation, who can say. One of the perks of keeping the process secretive.

[Anonymous]

Good points made. I love a good debate/discussion-maybe I should have become a Lawyer since they have higher pass rates. LOL.

I tried to find where I found the 30% pass rate but of course I can't remember but the rates do vary depending on each state I just saw that CA is in the 42% range for 2012. Also noticed that the the bar exams are given twice a year and the passing rates can fluctuate greatly from the first exam date and the second exam date. Why don't the CPA exam rates fluctuate between the different testing windows?

Do you all feel that each state should administer their own CPA exam instead of having one organization administer it since ultimately each state determines their own eligibility requirements to sit for the exam.

[porschify]

@DestinyCPA Each state has different laws, whereas the material on the CPA exam is all the same regardless of what state you are in.

REG- 81
BEC- 72,76
AUD- 67,88
FAR- 78

Done!

[mla1169]

Destiny I think the opposite, I think not only should the test itself be uniformly administered (as it is) but I think the requirements should be uniform as well. I don't think that one state should require xx hours experience and another state require none. Shouldn't matter where you live……..

FAR- 77
AUD -49, 71, 84
REG -56,75!
BEC -75

Massachusetts CPA (non reporting) since 3/12.

[MeaDebitum]

@DestinyCPA Please post sources, we love good evidence for reliance.

[jeff]

Have you seen some of the State BOA websites?

1998 is calling…

AUD - 79
BEC - 80
FAR - 76
REG - 92

Jeff Elliott, CPA (KS)
NINJA CPA | NINJA CMA | NINJA CPE | Another71

[Anonymous]

@Jeff I guess I'm lucky because I'm in CA and I feel that their website is pretty informative and helpful if not pretty to look at (this includes the candidate account website).

However, what I don't understand is that I can re-apply online, but I have to print the re-application and send in a check! Why can't I just submit the application online and pay via credit card? I would pay a processing fee to do that to cover the credit card fee, just for the convenience!

I'm loving this discussion thread and think anytime there isn't transparency is because someone wants to hide something!

[Minimorty]

*cough FAST AND FURIOUS cough*

[Author]

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