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Why Some People Can’t Pass the CPA Exam

Why Some People Can’t Pass the CPA Exam

We’ve all heard stories of CPA candidates who claim they can’t pass the CPA Exam. Some people claim that no matter how much they try or how long they study, they just can’t seem to pass the exam. Bottom line: is the CPA Exam too hard for some people to pass?

Well, based on our experience, all CPA Exam candidates can pass. That doesn’t mean that the CPA Exam isn’t hard or that you don’t have to have a good study plan. So let’s go over some reasons why people fail the CPA Exam – you can learn from their mistakes!

Why Some Candidates Fail the CPA Exam

We’ve compiled some of the biggest reasons why some people seem to fail the CPA Exam, no matter how hard they try. Once you read this list, you’ll see that you can overcome all of these reasons with a good plan!

Not Enough Commitment

Studying for the CPA Exam is a huge time commitment. Candidates can spend hundreds of hours studying for all four sections after all is done. As you can see, if you’re not committed to this journey and make time in your daily schedule for studying, you’re probably going to fail the CPA Exam.

Think about it this way: how many people make a New Year’s resolution to go to the gym five times a week only to drop that resolution by the end of January? They drop their resolutions because of a lack of commitment and because they failed to build this new commitment into their daily routine. People fail the CPA Exam for the same reasons.

A Lack of Understanding of the CPA Exam Questions

CPA candidates must have a wide understanding of accounting concepts to pass the CPA Exam. For that reason, you should find the best CPA Exam review course for your learning style (popular ones include Gleim and Becker) and go through every sample question in that course. After all, you need to understand that the CPA questions are written differently than any other exam you may have taken. As you work through the practice questions in your course, you might notice that the purpose of the question phrasing is to lead you toward the incorrect response. They purposefully give you more information than you really need to answer the question, and the specific wording might trick you.

The difficulty of the CPA Exam questions is one reason that so many people fail the CPA Exam. Therefore, we have an entire post about the questions on the CPA Exam to help you understand how to break them down and select the correct answer.

Plus, if you study with a supplement like the Gleim CPA test bank, you’ll have thousands of questions to practice.

An Inability to Concentrate While Studying

Let’s face it: even the most dedicated accountant can find studying for the CPA Exam to be dull. The content can be dry and dull, and sometimes, it’s hard to get halfway through a chapter of a CPA Exam textbook before your mind starts to wander. So it’s normal to hear stories from candidates that they can’t concentrate while they are studying.

After all, spouses, children, hobbies, and busy work lives can make it hard to find the time to study. And when you do have the time, those same distractions can keep our minds away from the CPA Exam even when we are studying.

Although we have an entire post about CPA Exam study tips, here are some thoughts:

Find a quiet study spot that is free from distractions (like your phone and social media)
Use a CPA Exam review course that meets your learning style
Take advantage of the free trials that most exam review courses give – you can determine if the materials are engaging enough before you purchase
Take notes while you read textbooks or watch videos – this will keep your brain engaged and awake

A Lack of Support

If you’re married or have a family, it’s important to seek out their support before you start your CPA journey. If you don’t have their support from the beginning, you could end up failing the CPA Exam.

Why? Well, as we’ve already covered, studying for the CPA Exam takes a lot of your free time. As a result, you might have to miss out on some of your family events. So it helps to have supportive family members who can pick up the slack when you need a hand.

A Failure Mindset

Some people fail the CPA Exam because they fail a section and get discouraged. Or they ask themselves, “Is taking the CPA Exam a waste of time?” But keep in mind that lots of candidates fail one or more sections, retake and pass that section, and become a CPA!

So if you fail a single exam section, look at the reasons why you failed. Then learn from your mistakes and keep going.

To help you stay on track, though, you might want to check out the features of your CPA review course. For example, some providers like Becker CPA give you access to success coaches who can help you find the motivation to keep going when you need it most.

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Final Thought: Are there some people who will never pass the CPA Exam?

In our opinion, all candidates who are dedicated, have a good study plan, and use a good CPA Exam study course can pass their exam sections. That doesn’t mean that the journey will be easy! But it will be worth it in the end!

About the Author S ML

Susan L. is one of the biggest cheerleaders on the I Pass the CPA Exam team. She loves seeing our readers succeed. You'll often find her writing about all things accounting.