Category: The JDA

Convio Users Indicate That Things in the Nonprofit Sector Aren’t So Bad

Convio provides technology solutions to nonprofits and recently released a bit on its user base, showing pretty reassuring data that things are not that bad in the nonprofit sector.

When the Nonprofit Finance Fund released its 2010 outlook earlier this year, a nice calming Xanax was recommended before reading. So this is certainly a bit of good news for nonprofits, at least for the customer base from which the data was compiled.

Online giving grew 14 percent despite a difficult economy. Overall, 69 percent of organizations raised more in 2009 than 2008, while 31 percent saw declines in their online fundraising.

An increase in gifts drove fundraising gains. Of those that grew fundraising in 2009, 92 percent saw an increase in the number of gifts in 2009 compared with just 43 percent of organizations seeing an increase in their average gift amount.

Small organizations grew fastest. Organizations with fewer than 10,000 email addresses on file, many of which are participants in the Convio Go! program, grew online revenue by 26 percent, and gifts by 32 percent.

Web traffic growth continued for most, but at a slower rate. 60 percent of organizations grew their website traffic from 2008 to 2009. Web traffic growth in 2009 was in the single digits at 6 percent compared with double digit growth seen in previous years.

Web traffic was strongly correlated with email file growth. 38 percent of an organization’s success building large email files could be directly attributed to the amount of traffic to the organization’s website.

This year’s study analyzes data compiled from 499 nonprofit organizations that have at least 24 months of data to compare. The study aggregates results into benchmarks that nonprofit organizations can compare against their peer group and the industry as a whole. In addition the study provides separate benchmarks for 15 nonprofit industry sub-groups, or verticals across 19 key metrics. In total Convio’s clients raised more than $920 million online in 2009.

Convio Releases Annual Study of Nonprofit Sector’s Online Fundraising and Marketing Trends [BusinessWire]

Four Time Management Tips for the CPA Exam

The subject of time management can be a sore one for CPA exam candidates, mostly the ones who have taken and failed at least one part knowing this was largely due to blowing too much time on a particular section or dedicating too much time to one component, like MCQ, and not nearly enough on simulations.

In order to combat this problem, it’s critical to set yourself a little countdown clock on your scratch paper as soon as you sit down at the computer to make sure you are leaving yourself plenty of time when you need it most.


Always allow 45 minutes for each simulation – Be sure to do each written communication first as only one is graded but you don’t know which and it’s an easy 10 points if you at least manage to scribble something down, even if you don’t have time to get through all the simulation tabs you can still pass if you have done the communications. It’s a crapshoot but stranger things have happened.

No more than a minute and a half on each multiple choice question – Add up the number of MCQ in a testlet and count up, writing the time you should be finished on your scratch paper. Let’s say you’re taking FAR and started at 10 am; you will need 45 minutes for each testlet if you are going to have 45 minutes left over for each simulation. So by 10:45, you should be on testlet 2, by 11:30, you’re on to testlet 3. That leaves you plenty of time for the sims. For REG, you’ve only got about 1.25 minutes per MCQ as you’ve got 3 hours total to get through the entire thing. If you’re doing well on time, go back and check the MCQ you marked for review (if any) otherwise trudge on to the next part and never take a break! You don’t have time!

And remember: never leave any questions blank! GUESS! – If you get it wrong, it’s wrong. If you get it right, you’re smarter and/or luckier than you thought and are that much closer to your CPA. The exam is a plus-point basis exam meaning you don’t lose points for wrong answers, you can only add points as you go.

If you’re short on time, forget the research – If you are running out of time on the simulations, try to complete as much as you can in each tab and blow off the research, as yet it isn’t worth much. This may change when CBT-e hits in 2011 but for now, it’s not worth it if you don’t have the time. You’d be better off reviewing your written communication if you only have two or three minutes to spare.

You learned all about time management when studying for the exam so take that knowledge into the testing center and knock ’em dead!

Adrienne Gonzalez is the founder of Jr. Deputy Accountant, a former CPA wrangler and a Going Concern contributor . You can see more of her posts here and all posts on the CPA Exam here.

How to Avoid ID Problems at the CPA Exam

Although the instructions are pretty clear, this question comes up fairly often so let’s make sure everyone is on the same page when it comes to ID that works at Prometric when taking the CPA exam.

Prometric is very clear about what you should have before you get to the testing center (at least half an hour early, of course, and smokers should make that an hour so they can get in as many as they can before they start – you don’t want to waste those breaks).


First and foremost, check in with them 24 hours before your exam to confirm your appointment. The night before your exam date, set out your NTS and make sure you have two forms of exactly matching ID ready so you aren’t scrambling to find it in the morning.

At least one of your forms of ID must have a recent photograph and both must be valid (i.e. not expired) and signed. Try a credit card and a driver’s license, forget about a Social Security card or a student ID as Prometric will not accept these. A passport is OK but must be accompanied by a secondary ID (like a credit or debit card).

The name on your primary photo ID must match your Notice to Schedule exactly. If you show up and both names are different (foreign candidates who use both an English name and their native name sometimes run into this problem), Prometric will not allow you to test and you will forfeit exam fees. If there are any issues with your ID, contact them in advance to see if an exception can be made or make sure you will be okay come test day. Make sure to do this within your NTS timeframe and no less than 15 days before your exam date so you can at least reschedule without losing your exam fee if need be.

Got it?

Adrienne Gonzalez is the founder of Jr. Deputy Accountant, a former CPA wrangler and a Going Concern contributor . You can see more of her posts here and all posts on the CPA Exam here.

The CPA Exam Application Timeline

Since graduation season is once again upon us, we thought we’d revisit a time tested favorite question from CPA exam candidates: When should I apply for the CPA exam?

First, find out when your school posts degrees to transcripts and whether or not the state you are applying to requires a degree before you can apply. If you are unsure of your state’s requirements or which state you might qualify in, NASBA has a really handy search tool you can use ($10 for 24 hours of access). Or just check out the website to read up on your state’s requirements. If you need a degree before you can apply, you’re going to need to know how long you’ll be waiting for your school to post it. Don’t apply any earlier as your application will be rejected and you’re out the initial exam fee.


If you’re planning on jumping right in to studying, you can generally apply to sit for the exam right after your degree posts. Remember, at this point you want to have tied up all the loose ends in your life that will keep you from studying; crazy ex-girlfriend, slave-driving boss, roommate drama… you get it. Sweep all that aside and submit your application (and fees!) as soon as you can. Don’t forget, just because they cashed your check does not mean you have been approved to sit so don’t get excited if you see it clear a week after you sent it in. That’s usually the first thing they do since you’re out the fee whether or not you qualify and hey, who doesn’t want money?

Now, should you start studying right away? It depends on how long your state takes to process applications. If you are looking at a 6 – 8 week wait, you may want to hold off on cracking the books, especially if you plan to start with something small like BEC. If you start studying too soon, you run the risk of being denied to sit for the exam and losing precious CPA review time (many programs have expiration dates – always ask!) catching up on units you need to qualify. Don’t invest in a review course until you’re absolutely sure you will be able to start sitting for exams right away. If you come from a quick processing state (usually a search through the CPAnet forums can reveal more detailed information from other candidates in your shoes) and are absolutely certain you meet your state’s requirements, you can start studying as soon as you send in the application.

Congrats to the spring grads and feel free to get in touch if you’ve got any questions about the CPA exam!

Adrienne Gonzalez is the founder of Jr. Deputy Accountant, a former CPA wrangler and a Going Concern contributor . You can see more of her posts here and all posts on the CPA Exam here.

Three Signs It Might Be Time to Quit Studying for the CPA Exam

Before you get upset at that headline, I don’t condone quitting the CPA exam process, especially if you’ve actually made some progress and passed some exams. But for some, quitting the exam is the only logical choice and it’s fair to present that argument for those of you truly struggling to get through.

Signs that you should keep going are obvious. If you are feeling unmotivated, bored, intimidated, anxious, panicky, upset, overwhelmed and/or a little depressed, you are just like every other CPA exam candidate out there. There isn’t a single person who gets through the entire experience without feeling some of those feelings, sometimes all at once. But in some very rare cases, struggling with the exam is a sign that perhaps you should be doing something else, and that’s what we’re talking about. So what are some other signs?


Severe depression Obviously if the entire exam process has you feeling dejected, depressed and hopeless, you may not be cut out for the stresses of public accounting and all that comes with the CPA designation. A little sadness or frustration is totally normal but if you find yourself staring at your CPA review flashcards wondering if the corners are sharp enough to slit your wrists, talk to a professional and consider a different line of work. Please. The exam is hard but it isn’t worth killing yourself over. No pun intended.

Complete lack of motivation Again, a little bit of procrastination or a motivation drought is normal if not totally expected. But if you absolutely cannot muster up the courage to crack open the first chapter of FAR for days on end, you’ll never make it. Either motivate yourself (we’ve given you plenty of tips on how to do this in previous CPA exam columns) or give up. I’m serious. If you don’t, you’re not getting through it.

Extreme agitation It’s OK if you’re high-strung, so is Caleb (that’s why he’s the perfect CPA). It’s OK if you are snapping at random passers-by with the nerve to bring their raunchy shrimp ramen lunch smell past your cube. But if you are yelling at everyone from the cat to the mailman for most of the day, the stress of the exam process has taken its toll on you. Remember, the exam is a sort of real world test run and it isn’t going to get any easier once you start your illustrious career in public accounting. Bail. Now. And relax, it’s really not that serious…

Let’s just say I know from professional experience most of these instances are few and far between. Very rarely in my career helping future CPAs pass the exam did I encounter someone who was doomed to 74s without any hope at all. Sure, there were people who failed. A lot. For some of them, they needed to fail in order to change their study habits, take the exam seriously, or really decide this was what they wanted to do.

Very often, I would encounter professionals in their late 40s or 50s who felt disappointed in themselves for abandoning the CPA exam 10, 15, or 20 years ago. So if you do happen to be really depressed, lazy, and/or pissed off and decide to quit, know that you’ll probably end up coming back at some point in your life wishing you’d just gotten it over with when you first had the chance.

Adrienne Gonzalez is the founder of Jr. Deputy Accountant, a former CPA wrangler and a Going Concern contributor . You can see more of her posts here and all posts on the CPA Exam here.

Three Study Motivators for the CPA Exam During a Blackout Window

Blackout months are notorious for inviting procrastination, especially June. The weather is nice, the work is light, and if you’ve been studying for most of the year, the mid-point can be exactly where you lose what little motivation you had to study. Because you have an entire month “off”, it can be easy to fall into a rut of not studying.

So as we go into this month, let’s remember some ways to stay motivated, even when it’s tempting to run off and play in the sun:


Get a study buddy – Sometimes all you need is someone chewing you out encouraging you to keep going. If you’re doing this alone and know you’re slacking, maybe you need to recruit a friend to keep you in check.

Bribe yourself – Yes, bribing yourself is a pretty low tactic but whatever works, right? Promise yourself a splurge when you pass whatever section you are studying for or, if you’ve got a little extra cash to throw around, bribe yourself often with treats like $4 lattes and DVDs or whatever it is you’re into that won’t break the bank. This goes in reverse – if you aren’t studying and know it, punish yourself by taking away the movie tickets or nice dinners out.

Schedule your exam date close to the opening of the next window – This way you know you can’t blow off the entire month. Obviously this isn’t a good idea if you’re taking FAR and don’t plan on studying until June 1st but if you’re planning on taking a smaller section like BEC and have the time to put it, schedule your exam in the first or second week of the window so you know you can’t procrastinate. I guarantee you’ll only lose one exam fee because of not studying before you learn that particular lesson.

Good luck and if you’ve had luck breaking the procrastination habit, do share what worked for you!

Adrienne Gonzalez is the founder of Jr. Deputy Accountant, a former CPA wrangler and a Going Concern contributor . You can see more of her posts here and all posts on the CPA Exam here.

Panera Bread Combines Free Markets and Nonprofits in Missouri

In a test run to see if expenses can get covered at the end of the day, Panera Bread has opened a unique new location in Clayton, MO that combines the benefits of nonprofit status with the fundamental principle of the free market system: let the market determine what an item is worth. But it adds a unique qualifier to the traditional concept of the need determining price: human nature.


The menu is exactly the same as other Panera locations (sick foodies can check that out here if they aren’t familiar with Panera’s offerings) but instead of charging a fixed price for each item, this special little spot will ask only what customers can afford. “Take what you need, leave your fair share,” says the sign at their entrance, just in case one is confused by such a foreign transaction model. No prices? Do we even know how to value items independently any more?

Panera is hopeful that the “Cares Cafe” model will thrive and grow to a series of donation-based stores that rely more on empathy than capitalism. “Hopefully we’ll be able to open them across the country, but our original St. Louis location must succeed first!” tweeted the fine folks behind Panera’s official Twitter account.

Can someone confirm Missouri rules on sales taxes related to the sale of food? And is it a sale if the exchange is really a donation? I’m really confused.

Anyway, not everyone is thrilled about this concept. Though it is obviously well-intentioned, the donation model may not necessarily transfer outside of St Louis. Trends consultant Marian Salzman reality-checked USAToday saying “while young people are very much attuned to helping out and making a difference, if they find themselves sitting next to other customers with whom they don’t feel comfortable, they’re not coming back.” You know, as in the possibility of homeless and otherwise destitute individuals (of which our country has plenty nowadays) lounging around with the nerve to eat a cheap meal.

Hedging against operating losses, this particular location has one slight difference from other Panera stores: its bread (except for sandwich bread) is really day old product from other locations around the St Louis metro. Hey, nothing wrong with getting the most out of inventory with a horrible turnover rate.

In the end, it’s hard to say whether this nonprofit experiment will float but if it does, Panera wants to open two more within six months. Good luck with that.

Adrienne Gonzalez is the founder of Jr. Deputy Accountant, a former CPA wrangler and a Going Concern contributor . You can see more of her posts here.

How to Choose a CPA Exam Review Course

As many of you who have been reading Going Concern for some time already know, I used to be in CPA Review. I ditched that gig months ago to pursue my dream of writing full-time (so far so good) and can finally write a completely unbiased post on choosing a review course. I won’t name names here just for the sake of equal opportunity but let’s talk about how to pick a review coursntly, whether or not you actually need one.


First and foremost, if you are broke, you need to know that review courses are expensive. Like new car expensive. Ok, maybe like used Ford Focus expensive, either way, if you’re fresh out of school or still looking for work, you probably don’t have $2,000 lying around. It’s fine, you can get by on cheap textbooks but you’re going to have to bust your ass a tad harder than the guy who got his flashcards and full review paid for by the firm.

Keep in mind: the CPA exam is an investment of not just money but time. If you put $2,000 into it but still don’t study, you’re going to fail miserably. Unless you pay some brainiac $2,000 to take the exam for you but that would be illegal.

If you’ve got the cash for a full review, the first thing you’ll want to do is your homework. No, not practice MCQ, we’re talking research. A simple Google search will give you plenty of options (hell, there are less than a dozen CPA review providers so it’s not like you have to slog through pages upon pages of results). Remember: every candidate is different and what works for the stock photo chick on the company’s website may or may not work for you. Before you start looking for a course, take a personal inventory of your own needs and think up some questions to ask. Try these if you’re really stumped:

• Is there an instructor or teacher available if I have questions about homework or content? And if so, how long should I expect to wait for a response?

• How long from purchase do I have to access the material? Will it expire? Can I renew after that period and if so, are there any limitations on when?

• Are there any discounts available?

• Am I limited to one format or can I have the flexibility of combining online/live courses?

• What is the policy for students who fail a part? Is there a repeat or discounted option?

• Will I have access to updates as they are released and is there a cost and/or time limitation for this?

Those are a start. Most of this information is available on CPA review courses’ websites but sometimes it helps to get a real person on the phone and ask. You can quickly tell what sort of operation you are dealing with by the way the company’s phone staff handle your questions. The exam is a commitment and so is your choice of review course so be sure you are comfortable before you commit.

If you have already committed to a course that isn’t working for you, call around and ask if there are discounts available for students who have taken other courses. Most CPA review companies offer this.

Keep in mind that review courses – like all businesses – are still interested in making money above all else. Some will push full programs with all the bells and whistles while others rely on materials that look like they were made at Kinkos; at the end of the day, it’s not how shiny your review book is but how effective the instruction style is in teaching you the concepts that will help you pass.

And you will, as long as you put in the effort.

Adrienne Gonzalez is the founder of Jr. Deputy Accountant, a former CPA wrangler and a Going Concern contributor . You can see more of her posts here and all posts on the CPA Exam here.

Reminder to Nonprofits: 990s are Due By May 17th

Nonprofits don’t need the reminder but we’re going to remind them anyway: May 17th is the new deadline to file your Form 990s (it would have been the 15th but that happens to fall on a weekend, consider yourselves fortunate, procrastinators).

The Boys and Girls Clubs and Goodwills of America have probably already filed their 990s but what about the tiny, grassroots organizations that didn’t get the memo when Service rules changed to require even small non profits under $25,000 to file 990s?


The guess is that up to 1/4 of all non profits could inadvertently lose their tax exempt status by missing the May 17th deadline without even realizing they were supposed to file anything at all. It costs $750 to refile after losing said status, so blowing it could be a costly alternative to hiring a professional to get the 990 in order for a small, simple nonprofit.

This isn’t merely busywork presented to nonprofits for shits and giggles, as we all know the Service would never EVER waste anyone’s time with bureaucracy and paperwork just for kicks. The IRS is seeking to clean up tax exempt status claims to exclude agencies that exist in name only or simply for the tax break. In its view, leaving NFP organizations that take in less than $25,000 a year largely unchecked left the fraud door swinging wide open. And as we all know, the Service has a duty to the taxpayer to collect everyone’s fair share.

The Pension Protection Act of 2006 mandates that all nonprofits must file a 990 for three consecutive years, making 2009 (and thus May 17th) the 3rd year. Orgs that have not filed 990s will automatically lose federal tax exempt status.

The good news is that if you are trying to claim a tax deduction for a donation to one of these little bitty nonprofits that will be losing their exemption, you can still do so up until the date the Service notifies the charity that it can no longer claim tax exempt status.

All is not lost, of course, as those familiar with IRS tactics presume that “offenders” will be offered a chance to redeem themselves (after steep penalties and late fees, of course).

More on the 990 Filing Deadline:
When a Tax Time Bomb Goes Off: Repurcussions Await Some Small Nonprofits

Adrienne Gonzalez is the founder of Jr. Deputy Accountant, former CPA wrangler and a Going Concern contributor. You can see all of her posts here.

Three Ways Soon-to-be Accounting Grads Can Get Ready for the CPA Exam

With May graduation season nearly upon us, handfuls of future CPAs around the country are preparing to tackle one of the most important events of their careers: the CPA exam. Unlucky for them, few colleges adequately prepare accounting grads to enter the real world and though you may have the knowledge necessary to practice the art of accounting, chances are you’re completely lost on how to get started on the CPA exam.

Don’t worry, that’s why we’re here. Just a reminder that if you have a CPA exam question for us, do feel free to get in touch and we’ll do our best to help you along.

Anyway, soon-to-be grads, here’s what you need to be thinking about:


Confirm when your degree is posted – As with most things CPA exam, the rules and procedures vary depending on the state you will be sitting in. Few states allow you to sit with less than 150 semester units and even fewer allow you to sit without your degree posted to your transcripts so the first thing to do now is find out how long your school takes to post your degree. Some schools will let you pay an extra fee to expedite this process so if you are in a rush, inquire at your school if you can move this along.

Apply to sit for the exam with your state’s board of accountancy – Once you have your degree, you’ll need your school to send your transcripts to the board of accountancy to which you are applying (NASBA if you’re in a NASBA state, or CPAES – authorized provider of CPA exam qualification services for some states). You cannot send them in yourself (even sealed, official ones) and should submit any application fees and forms in at the same time as requesting your transcripts be sent.

The Board will match your application (and likely cash your check before doing anything else) with your transcripts and like magic, you’re authorized to sit for the exam. If you meet your state’s requirements, that is. It’s usually a good idea to look these up before leaving school just in case you need to sneak in Federal Taxation or Advanced Accounting to please your State Board.

Start studying for the exam when you apply to sit – Though it’s probably wise to focus on finals for now if you are graduating this spring, you can get a jump on studying by starting your CPA exam review around the same time you submit your application. Always check with your state to see how long this might take (generally 4 – 6 weeks) as you don’t want to start studying for BEC 4 months before you will actually be able to sit. Keep in mind that just because you are authorized to sit for the exam you will not necessarily begin testing immediately and will still have to factor in wait times for your payment coupons (NASBA wants their money) and Notice to Schedule (NTS). Generally these take 10 business days each to arrive.

So start the application process as soon as you qualify. A summer off can turn into 2 or 3 years of procrastination and next thing you know you are trying to remember which side debits go on and still no closer to your goal of CPA licensure.

Hope that helps and good luck to all of the soon-to-be new grads!

Cuomo: Espada’s Looting of Nonprofit ‘Reprehensible’

In the largest nonprofit fraud case we’ve ever seen, State Senator Pedro Espada, Jr is getting it from NY Attorney General Andrew Cuomo for perpetrating a $14 million scam using his non-profit as an ATM. Ouch.

Soundview Comprehensive Community Development Corp., a Bronx-based health care non-profit, appears to be little more than a vehicle for Espada’s extravagant lifestyle and Cuomo doesn’t find any of it to be entertainment.


“Siphoning money from a charity would be egregious under any circumstances, but the fact that this was orchestrated by the State Senate Majority Leader makes it especially reprehensible,” Cuomo said in a statement.

Espada’s charity allegedly paid $100,000 for campaign literature, $80,000 on meals for Espada (including $20,000 for sushi – one of JDA’s weaknesses but hey, at least I pay for my own), vacations for the family and $2,500 a month for a co-op rental in the Bronx in which Espada supposedly lives. Double ouch.

If you’re into that sort of thing, you can check out the summons from the AG’s office here.

To date, Cuomo’s complaint is merely a civil one but he has left the door wide open for criminal charges against Espada and 19 others, including family members installed on the charity’s board. Taking a page from the Crazy Eddie fraud handbook, I see.

Espada also allegedly used the nonprofit’s corporate credit card to cover up to $450,000 in expenses that he’s now admitted may have been personal. Snicker snicker, everyone knows the corporate card should only be used for personal expenses if one is trying to fund an affair and hoping the wife doesn’t find out. Duh.

Because being a nonprofit looting Senate majority leader is hard work, Espada took the first 14 weeks of the year off and charged the paid leave to – you guessed it – Soundview. Since its board is packed with friends and family, they approved a $75,000 payout for personal expenses associated with this respite in a lump-sum payment at the beginning of the year.

Espada has responded by claiming Cuomo’s accusations amount to little more than a “witch hunt” meant to advance the AG’s political career. Whatevs.

Meanwhile, Espada’s Senate homies are praying for him. For $14 million bucks, he needs all the Hail Marys he can get, especially since the FBI and IRS raided the clinic this morning. Good luck with that.

Here’s What to Expect on the FAR Section of the CPA Exam

Friendly reminder (especially now that tax season is over), if you have a CPA exam question for us, shoot us a note, tweet us, or find us on Facebook and pester us until we answer. Up to you but we know you have questions so stop being shy.

Anyway. We have question from Twitter this week from @jacmelirose:

“What are the most heavily tested subjects for FAR? Help? Taking FAR in a month day for day.”

Alright, let’s start with the obvious: asking “what are the most heavily tested subjects” usually means you haven’t studied up until this point and are looking for a shortcut. Understandable but keep in mind this goes against the CPA exam guru’s advice. Just sayin’.


A good place to start is with the Content Specification Outlines for the section you are studying. For FAR, you can expect to see the following:

Financial statements (17% – 23%) – that means profit and loss, balance sheet, cashflows and footnotes/disclosures.

Typical items in financial statements (27% – 33%) – you’re talking marketable securities (pretty heavily tested or so we hear), receivables, bonds, leases, inventory, PP&E (depreciation, mostly), liabilities and revenue recognition. As much as you hate bonds, expect to see plenty on the subject so get cracking.

Transactional items (27% – 33%) – business combinations (yup, consolidations), contingent liabilities, discontinued operations, earnings per share and extraordinary items.

Government accounting (8% – 12%) – Everyone’s favorite! It’s not heavily tested but you will need to know a little about fund accounting, budgets, and government financial statements.

Not-for-profit accounting (8% – 12%) – Again, not heavily tested but it does show up (several MCQ and maybe a sim) so you will want to be sure to understand how NFP accounting works by understanding the 4 statements: financing, activities, cash flows and functional expenses.

Because we all know it’s against the rules to discuss what actually appears on the exam, we won’t tell you to expect BONDS, LEASES, and PENSIONS (and LOTS of them). We also will not tell you to be on the lookout for inventory in simulations because, again, that would assume we’re telling you we know what’s actually on the exam and of course we don’t.

FAR takes about 132 hours to prepare for – if you’ve got a month to do it, you need to be extra diligent about creating a study plan. Block out no less than 3 hours per day for MCQ/sim practice or lecture videos. Generally your brain tunes out if you’re studying any more than that per day but if you do the math, you realize you need more like 4 hours per day to meet the 132 hour requirement. In other words: a month is not really enough time to study for FAR. Here’s hoping you’ve been studying all along and are just looking for some last minute advice. Good luck!