So Close! Dusting Myself off after a 74 on FAR

08 Aug 2012


By Ben

Ben is a weekly NINJA CPA Blogger.

What does it take to win? Well, I have to admit that I am still figuring that one out. I think I have made some progress, but I am not quite there.

I got my score back from my first CPA exam. I sat for FAR and I got a 74. Come on, really a 74? Yep, and it stings really bad.

I was so close! One more point and I wouldn’t have to be admitting defeat to all of my fellow NINJAs in the blog post.

The thing that is really bad is that there was a TBS that I should have known how to do and I checked the journal entry for it when I got home and I did a calculation wrong on it.

If I had done it right I might have passed. That is the most frustrating part for me, the fact that I was so close to passing really bites.

On a positive note I have a friend of mine who told a story of when he was young and he was climbing with some friends to reach this mountain peak with an overlook area. It was a long and difficult climb. About 200 feet from the top his friend dropped on the ground and would not budge. He said he couldn’t go another inch.

With all of the encouragement from my friend could muster he could not get his friend to budge. It was a sad ending because my friend left him to reach the peak and although the view was spectacular he could look down and see a small dot on the ground, and his friend still had not moved.

This was inspirational to me. How many of us get so close to accomplishing what we set out to do, only to stop just short of our climb? I feel a little like the kid that dropped on the ground. I stopped just short of scoring a passing score. The difference is that I will dust myself off and finish this test.

I am already planning my attack to take the FAR beast down. I will take my time to really prepare for this thing and I plan on taking out FAR and REG in the next window.

Good luck in all of your studies and I hope we can help each other reach the top!

Leave a Reply


12 years ago

You will conquer FAR next time. My first exam was AUD. I failed with a 63. I shook it off and moved on to BEC and passed on my first attempt with 80. So you will definitely bounce back.

jenuno01 12 years ago

I agree, you will bounce back! FAR is definitely a beast, but don't get discouraged it is totally passable. Get the Wiley TB (if you don't already have it)and just really go HAM on those questions. Try to focus on how the calculations are being done with JEs and T-accounts. I find it essential to be able to calculate everything this way, it's basically a fool-proof process. Also, Govt and NFP are key... you absolutely need to master those. Don't study as if you're 1 point away from passing, study as if you want a 99! That's the only way you have a chance at passing these exams. You are still new to this process and a fail definitely sucks, I've been there...but don't give up, the passing scores will come! Get back right at FAR with anger, don't move on to another section. Good luck!

CPA628 12 years ago

I'm sorry for your 74, that sucks but so many of us have been there. Each one of these sections have their own difficulties and FAR is exceptionally hard due to its volume. I like your attitude, and have no doubt that you won't overcome this. Keep at it, you WILL get this next time around.

Sara 12 years ago

I'm in the same exact situation, feeling the disappointment of scoring a 74 on FAR and now focusing on doubling up next window. Thanks for the encouragement!

Ben Langley 12 years ago

Thanks everyone! I agree with everything and I think what jenuno01 said is key for me. I decided that I focused so much on the Wiley MCQ's that I failed to get the JE's nailed down tight and this cost me in the sims. But I am planning to take FAR again at the very beginning of the next window...just waiting on my NTS. Thanks to everyone for the encouragement!

Mr. G 12 years ago

Hang in there. A 74 stinks but it shows you can pass. With it being FAR, and your first exam, I wouldn't be surprised if you went four-for-four from here. If you get to the point in FAR, or any section for that matter, where you can talk about each topic in a meaningful way, you will be bullet proof. On a separate note, you are a very good writer. Good luck in the process.

Jeff - 12 years ago

74? I've been there Ben. Stick with sucks...I know.

BP12 12 years ago

GO GET IT! Your almost at the peak looking down!

Samir Basaria 9 years ago

I just got my score back for FAR (my first exam) and I got a 74. Tried looking on Google for anyone else who might have had tips and this page up. I'm glad I read through this. Definitely helps mentally after reading this and the comments. Thanks!