What To Do If You Fail A Section Of The CPA EXam

Key Points:

• Relax and reassess

If you fail a section of the CPA exam just take a deep breath. Remember that you are not alone. Pass rates are 50% for a reason. This is a difficult exam. And thousands of people have failed a section before going on to become CPAs. This is normal.

Take it easy on yourself. Your first impulse might be anger or frustration towards yourself but you need to remember how hard you worked. Things didn’t go your way this time but you should still be proud of the work you put in. 

Take some time to relax and decompress before switching focus to your next exam.

When it does come time to start studying again you need to decide whether to go right back into the exam you just took, or try another one.

This is a personal decision. There is no right answer.

Some things to consider are; 

• Burn out: Do you feel absolutely burnt out on that exam section? Can you not bear to answer another MCQ related to that section? If that’s how you feel then it is probably best to take time to try another section.

• Score: How close were you to passing? If you missed it by just a few points then you might want to grind through another 3-4 weeks and try to retake it. If you were off by more than 6 or 7 points then you may need a bit longer to review the material. 

• Already studying: If you are already studying for another exam when you find out your score, then don’t alter your plans. Stick with the exam you’re currently studying for. Finish your studies and exam on that one before switching back to the previous exam. 

• Spacing: Spacing study of material out over time actually helps make the learning of that material stronger. So if you do take a break from this section of the exam just know that when you revisit the material eventually your learning will be even more powerful. 

Ultimately, failing a section of the CPA exam is very normal. Don’t let it keep you down. Pick your head up, assess the situation, and determine the best plan moving forward. Remember, you never fail if you never quit.