CPA Exam Dilemma: Do I Take Audit or FAR Before 2011?

Bypassing the pleasantries and getting straight into the reader question:

I passed BEC & REG on my first try, but I failed FAR & AUD. I need to take FAR or AUD before 2011. Which one do you suggest? FYI: I had 66 on FAR, 56 on AUD.


We’ve discussed what to do when you fail an exam section in the past and if you are familiar with the formula, you know that anything less than a 70 means you can pretty much go back to the drawing board. So the short answer here is that either FAR or AUD is fine but with a little over a month left before the end of 2010 testing, I am a little concerned that you may not have enough time to really prepare. Let’s be real here, you must not have put in much time or effort on either the first time around, am I right?

That being said, FAR looks like the more promising option though a 66 tells me that you’ve got a ways to go before you will be ready. It could be that you simply bombed one testlet and a simulation, in which case you don’t need to spend too much time going over all FAR topics in extensive detail but if you skimmed most of it the first time around, now might be the time to get serious and put in the work.

If you are asking which to take before 2011 because you are scared to death of the CBT-e changes, I would suggest taking AUD this year as the research will be harder next year while most of FAR will actually be easier (between removal of written communication, shorter “simlet” problems and fairly straight-forward IFRS vs GAAP content).

Regardless of which you choose, work on time management (perhaps that is your issue as it coincidentally tends to be a problem on both FAR and AUD) and use your score report to figure out where you need to focus for your second attempt.

Good luck!

Ed. note: Adrienne is currently trudging across this fine country, moving her life from not-so-fabulous-anymore San Francisco to an undisclosed location just outside of Washington DC. She’ll return to a full posting schedule next week after getting settled. As always, you are still welcome to get in touch with any CPA exam questions and/or post suggestions.

Bypassing the pleasantries and getting straight into the reader question:

I passed BEC & REG on my first try, but I failed FAR & AUD. I need to take FAR or AUD before 2011. Which one do you suggest? FYI: I had 66 on FAR, 56 on AUD.


We’ve discussed what to do when you fail an exam section in the past and if you are familiar with the formula, you know that anything less than a 70 means you can pretty much go back to the drawing board. So the short answer here is that either FAR or AUD is fine but with a little over a month left before the end of 2010 testing, I am a little concerned that you may not have enough time to really prepare. Let’s be real here, you must not have put in much time or effort on either the first time around, am I right?

That being said, FAR looks like the more promising option though a 66 tells me that you’ve got a ways to go before you will be ready. It could be that you simply bombed one testlet and a simulation, in which case you don’t need to spend too much time going over all FAR topics in extensive detail but if you skimmed most of it the first time around, now might be the time to get serious and put in the work.

If you are asking which to take before 2011 because you are scared to death of the CBT-e changes, I would suggest taking AUD this year as the research will be harder next year while most of FAR will actually be easier (between removal of written communication, shorter “simlet” problems and fairly straight-forward IFRS vs GAAP content).

Regardless of which you choose, work on time management (perhaps that is your issue as it coincidentally tends to be a problem on both FAR and AUD) and use your score report to figure out where you need to focus for your second attempt.

Good luck!

Ed. note: Adrienne is currently trudging across this fine country, moving her life from not-so-fabulous-anymore San Francisco to an undisclosed location just outside of Washington DC. She’ll return to a full posting schedule next week after getting settled. As always, you are still welcome to get in touch with any CPA exam questions and/or post suggestions.

Have something to add to this story? Give us a shout by email, Twitter, or text/call the tipline at 202-505-8885. As always, all tips are anonymous.

Related articles