What makes the cpa exam so difficult

Though MCQs provide answer options, the tricky part is that there may be more than one correct answer to a question.

So, you have to use your judgement to come up with the right as well as the best possible response. Generally, TBSs are considered to be the most challenging. This is because they expose you to the real-life workplace scenarios and test your ability in dealing with them. Furthermore, each testlet has a fixed number of operational and pretest questions. However, there is no way of distinguishing between them. So, there is a possibility of wasting a lot of time on tricky pretest questions, which do not count on your final score.

The extent of information covered in each of the sections is exhaustive. Each section covers numerous topics in various accounting and business areas. Besides, each section has several representative tasks that you must be able to perform as a CPA.

There are around representative tasks listed in the Blueprints. You must make an effort to go through each task to ensure you have covered everything from a topic. This is to ensure that the exam reflects the changes happening to the accounting profession. So, the exam requires you to keep yourself abreast of all recent reforms to taxation and other laws. What makes this exam difficult is the extensive coverage of various topics in such a short period.

However, if you take the time to understand and learn the exam content thoroughly, your performance will undoubtedly improve. The exam tests you on four levels: remembering and understanding, application, analysis and evaluation. It assesses your higher-order thinking skills. This is to ensure that you use your judgement and problem-solving abilities to real-life situations.

With the exam testing a great deal of information at various skill levels, passing the exam may be quite demanding.

And also uphold the public interest and ethics of the profession. Though difficult, this rigorous training will help you expand your thinking and reasoning horizons. Also, it will condition your mind to come up with novel solutions to challenging problems. You must score at least 75 points in each of the four CPA exam sections within 18 months to qualify. Each question is scaled based on correctness, difficulty level, and statistical characteristics. Under this, the test proceeds depending on your performance.

With better performance, you get difficult testlets which have questions worth more points. This unique testing and scoring process renders the exam more difficult to comprehend. You must pass all four exam sections within the 18 months, starting from the time you pass the first exam. Or else, you will lose the credit of the passed sections.

This adds to the perceived difficulty of the exam. However, the introduction of the continuous testing model has come as a relief to the candidates. It permits them to take the exam throughout the year without waiting for testing windows. Furthermore, there is no definite order to sit for the exam sections. However, choosing a suitable order definitely helps in preparing and taking different exam sections with ease.

But deciding on an appropriate sequence is another tough call. How difficult you find the exams also depends a lot on your educational background, prior exposure to relevant subjects, and work experience in specific areas.

Candidates with prior experience in taxation may find the REG section easy, while others may find it difficult. However, FAR with its extensive coverage of accounting frameworks, may appear easy for those working in the relevant field. AUD may seem difficult to students but easy to candidates with auditing experience.

Moreover, students with business coursework may find BEC easy. Hence, prior knowledge about a subject or related work experience may contribute to your opinion on how hard you find the exam.

The pass rates reveal the performance of candidates in the exams over the years. Therefore, they vary from year to year. One of the most challenging parts of preparing for the CPA Exam is finding this time to study and sticking to a study schedule that optimizes your learning. To make the most of your time, I recommend choosing a top CPA review course that aligns with your learning style so you can study as efficiently as possible. Many aspiring CPAs may have to find time to study before or after work, and are often juggling other major priorities like raising a family.

No matter what your personal circumstances are, the best thing you can do to create the time necessary to study is by communicating your goals to your family, friends and coworkers so that they can support your goals and encourage you while you do it! Most people will be glad to help you reach your journey to becoming a CPA. No matter how well you prepare and know your material, your ability to manage the clock on exam day can easily make the difference between passing and failing.

Since each exam section lasts 4 hours and consists of 5 testlets, you should plan to devote no more than about 48 minutes to each testlet.

As the saying goes, anything worth having is worth working hard for. You may feel discouraged or unmotivated at times, but just remember that the sacrifices you make now to pass the exam will pay you dividends throughout your career and life.

Do whatever you can to avoid distractions and prioritize your studying so you can reach your goals. But passing the CPA Exam is one of the most rewarding experiences of your life. You will have earned serious respect from colleagues and loved ones and you will be seen as a person of discipline, intelligence, and resolve. The Crush Study Guide available on this site is also a wonderful tool to help guide you in your journey and boost your confidence.

And remember to stay positive. The road to getting your CPA license is long and arduous, and at times it can be overwhelming. So prepare, commit, and stay positive. Good luck! For more information or to follow him on social media, check out his website at CPAexamGuy.

Bryce Welker is a regular contributor to Forbes, Inc. As Seen On Forbes. We believe everybody should be able to make online purchases with confidence. So how do we actually make money?