June 19, 2018

Maybe You’re Too Busy To Pass the CPA Exam Then

Warning: the following is a rant and it’s nearly four years in the making. If you offend easily or think you might recognize yourself in what I’m about to rant on, maybe you should skip this post and come back Friday when I’m back to offering cuddly advice on how to pass the CPA exam. For now, I have a serious bone to pick and can hold my tongue no longer.


As many of you know, I spent my early years on the fringes of the industry in CPA review. I loved my job, mostly because I gobbled up everything I could about the exam and was able to offer that knowledge to others at a critical time in their lives. I loved being able to share in their successes (and failures) and it was a joy to work with some of our students who went out ofize what I’d brought to their experience. We all know it’s hell, and I can’t say my job was any less stressful than the exam experience itself but it was worth it to come to work every day just to hear a heart-felt “thank you” from a candidate who truly appreciated what I’d done to help them get those three all-important letters after their name.

But for every sweet student, I would have to deal with a handful of lazy, unmotivated, over-privileged pricks who expected the exam to pass itself and seemed to blame everyone except themselves when things went wrong. Somehow it was my fault that they spent the last year getting wasted and posting photographic evidence on Facebook, or my fault that they blew off studying to play WoW or [insert lame, overplayed excuse here]. And that’s exactly what they were and will continue to be: excuses. I can tell you that nothing will stand between a CPA exam candidate and their goal of licensure more than excuses. Well, maybe lack of knowledge but that’s a rant for another day.

The worst excuse of all has always been and will always be “I’m too busy.” If you’re too busy to read through the terms and conditions before you shell out a few grand for a review course (or at a minimum, call up with reasonable questions about how things work), you’re probably too busy to take the exam. If you’re too busy to dedicate two hours a day to studying, you’re again likely too busy to take the exam. If you’re too busy to sacrifice 14 hours to exam-taking and 400 hours to studying in 18 months time, you’re definitely too busy to take the exam.

It’s a pathetic excuse when you think about it because who decided to take this thing in the first place? You did and at some point I can only hope it registered in your mind before making said decision that you still have things to do and a limited amount of time to do them. But you chose to do this anyway, right?

My favorite are the parents who also work full-time and complain that they are just too busy. Listen, no one is debating the fact that they have a metric shit ton on their plate but what they seem to forget is that life is all about choices and they chose to start working, get married and have children before passing the exam. So, sorry but it’s not like life is just a random shuffled deck, each candidate getting whichever cards the dealer hands out; we’re all adults here and as such, it’s important that we recognize the impact of the choices we make. The AICPA Board of Examiners didn’t decide to start a family for you, you did.

This exam sucks for everyone and for different reasons. Stop making it suck even for people who aren’t taking it by thinking somehow you are more important than everyone else and therefore entitled to some kind of special treatment because you work 60 hours a week (who chose this line of work again? Please remind me). Somehow hundreds of thousands of equally-busy future CPAs have managed to pass this thing before you and I didn’t hear most of them complaining about how busy they are. Get over yourself or get out of public.

Warning: the following is a rant and it’s nearly four years in the making. If you offend easily or think you might recognize yourself in what I’m about to rant on, maybe you should skip this post and come back Friday when I’m back to offering cuddly advice on how to pass the CPA exam. For now, I have a serious bone to pick and can hold my tongue no longer.


As many of you know, I spent my early years on the fringes of the industry in CPA review. I loved my job, mostly because I gobbled up everything I could about the exam and was able to offer that knowledge to others at a critical time in their lives. I loved being able to share in their successes (and failures) and it was a joy to work with some of our students who went out of their way to recognize what I’d brought to their experience. We all know it’s hell, and I can’t say my job was any less stressful than the exam experience itself but it was worth it to come to work every day just to hear a heart-felt “thank you” from a candidate who truly appreciated what I’d done to help them get those three all-important letters after their name.

But for every sweet student, I would have to deal with a handful of lazy, unmotivated, over-privileged pricks who expected the exam to pass itself and seemed to blame everyone except themselves when things went wrong. Somehow it was my fault that they spent the last year getting wasted and posting photographic evidence on Facebook, or my fault that they blew off studying to play WoW or [insert lame, overplayed excuse here]. And that’s exactly what they were and will continue to be: excuses. I can tell you that nothing will stand between a CPA exam candidate and their goal of licensure more than excuses. Well, maybe lack of knowledge but that’s a rant for another day.

The worst excuse of all has always been and will always be “I’m too busy.” If you’re too busy to read through the terms and conditions before you shell out a few grand for a review course (or at a minimum, call up with reasonable questions about how things work), you’re probably too busy to take the exam. If you’re too busy to dedicate two hours a day to studying, you’re again likely too busy to take the exam. If you’re too busy to sacrifice 14 hours to exam-taking and 400 hours to studying in 18 months time, you’re definitely too busy to take the exam.

It’s a pathetic excuse when you think about it because who decided to take this thing in the first place? You did and at some point I can only hope it registered in your mind before making said decision that you still have things to do and a limited amount of time to do them. But you chose to do this anyway, right?

My favorite are the parents who also work full-time and complain that they are just too busy. Listen, no one is debating the fact that they have a metric shit ton on their plate but what they seem to forget is that life is all about choices and they chose to start working, get married and have children before passing the exam. So, sorry but it’s not like life is just a random shuffled deck, each candidate getting whichever cards the dealer hands out; we’re all adults here and as such, it’s important that we recognize the impact of the choices we make. The AICPA Board of Examiners didn’t decide to start a family for you, you did.

This exam sucks for everyone and for different reasons. Stop making it suck even for people who aren’t taking it by thinking somehow you are more important than everyone else and therefore entitled to some kind of special treatment because you work 60 hours a week (who chose this line of work again? Please remind me). Somehow hundreds of thousands of equally-busy future CPAs have managed to pass this thing before you and I didn’t hear most of them complaining about how busy they are. Get over yourself or get out of public.

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Elijah Watt Sells Award Recipients Make the Rest of Us Want to Puke

The AICPA announced the winners of the Elijah Watt Sells awards yesterday. For you mere mortals, this is an award for the 10 highest cumulative scorers on the CPA exam.
Glancing over the recipients we notice that two Big 4 firms (KPMG and Deloitte) enslave employ five of the recipients. A couple of recipients work in industry and a few more work for smaller, local firms.
This leads to the obvious question of why the hell P. Dubya and E&Y were totally shut out? Grant Thornton and BDO were also blanked. Are the honchos at the Radio Station and Big D giving the worker bees more time to study? Are P. Dubs, E&Y, et al. cutting out the bonuses for passing and thus destroying anyone’s motivation for passing? Are those of you looking to pass already choosing between eating and sleeping (and maybe sex) so studying just isn’t happening? Sells was a Big D founder so maybe the whole thing is rigged? Thoughts anyone?
Oh and congratulate the recipients while you’re at it (without vomiting on them).
AICPA-HONORS-TOP-CPA-EXAMINATION-PERFORMERS.pdf

We’re Here to Listen to Your CPA Exam Stories Because We’re Solid Like That

Cpa_exam.jpgOkay, so the purpose of the Elijah Watt Sells post was not to make any of you feel like you’re lesser accountants. We just figured that a good portion of you were hung over today and the story of 10 individuals that got vomit-worthy scores on the CPA exam would get you past the nausea and running to the bathroom to lose that 3 am breakfast.
Now that you’re feeling better, we want to appeal to the rest of you. We want your CPA exam horror stories. Not because we want you to send you running back into the bathroom to sob in the stall. Not because some people we know passed all four sections in one sitting and don’t have any good stories. No, no. We want your stories because we here to listen to you. Besides, they’re probably funny now anyway. Aren’t they? Even if you’re still mortified or pissed off, this your opportunity to vent about it.
Sooooo, did you run out of gas on the way to the exam site? Did your computer crash with 10 minutes to go and you had to re-take the entire exam? We’re you caught cheating?!? Or watching porn? Impress us…