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Is Pulling a No-Show a Good Move If You’re Completely Unprepared for the CPA Exam?

Do you guys ever read Yahoo! Answers? It’s awesome. Especially the posts that revolve around asking the Internet at large if the asker could be pregnant based on some risky behavior like, say, hanging out topless in a hot tub with a guy with a boner.

But useless drivel aside, sometimes good questions are asked. Given that it’s CPA exam score time once again and some of you who got bad news might not feel like talking about scores, I wanted to share this with you all and see what you think instead of discussing that.


Way back in my CPA review days, when asked this question by our students, I’d almost always tell them to go anyway. Even if you aren’t prepared, you’ve already spent the money on your exam and aren’t getting it back so why not go so you can at least get familiar with the questions?

Here’s the question:

I am scheduled to take the auditing section of the CPA exam tomorrow morning. Problem is, I haven’t studied at all. I also am now in private accounting, but still would like the certification. I have passed one already. I can’t reschedule the test because my Notice to Schedule expires next week.

So I was curious… the money I spent (about $200) is non-refundable- fine. It’s my fault for not studying. But canceling it altogether is $35. My question is, why would I cancel? Can I just not go? I realize going and failing would go on the record, but at least I could see how it is. So I have three options.

First of all, to what “record” is this person referring? I know some of you who have tried and failed over EIGHTEEN times. After the 7th or 8th time, most people learn to keep their mouth shut at work when they are headed to Prometric once again (though all those “personal days” can get a bit suspect), and by the 17th or 18th they have gotten so good at the action of sitting for the exam they actually pass. Your firm doesn’t keep a permanent file with your numerous exam failures in it, though your cattier colleagues might keep a mental one so they have some bullshit to hold over you next time they’re trying to outshine you in front of the partner. Big deal.

Anyway – what’s the benefit of paying more for a no-show over just not going? Assuming you’ve got some time left on your NTS, you will not have to reapply for a new one to take that section. We think. Check out this thread on the Another71 forums for more info on that option, plus yet more commentary on the confusing labyrinth that is dealing with the CPA exam authorities.

Apparently, if you no show, NASBA will allow you to re-apply for a new NTS within 48 hours of your no show exam (see this thread, also from Another71), which could work in your favor if your NTS is going to expire at the beginning of the window but your first passing exam expires at the end and you need the extra time to study.

Your best bet in this situation is to cram in a few days of as much studying as you can and just go. Granted, cramming is pretty useless when it comes to the CPA exam but you never know.

Anyone taken either of these paths? Better yet, has anyone shown up for the exam completely unprepared and actually passed?

Should You Request a Rescore if a Simulation Snafu Cost You a Passing Grade on the CPA Exam?

For this, my first CPA exam advice column since 2010 testing finally closed, we have a pretty interesting question from a candidate in Georgia who wants to know if it her 74 is worth a rescore. Normally my advice is to forget about disputing your score as the AICPA has not actually changed a single failing score to passing in the last three years (remember, their formula is bulletproof and they are not about to admit their precious psychometric testing sucks) but this is a special case.

Hello, I have a question related to my score on Auditing and would appreciate any advice you could provide. I took the exam on 10/28/2010 and received my score of 74. I am wondering what my options are for appeal or review. The reason for this is because on the last simulation one of the tabs was not the same when I tried to review as when I first saw it. I am 100% sure that I had the choice of 6 options when taken the exam. But once I went back to review the test, there were only 4 choices available. I did report this to the coordinator that was present and she told me that she would write a report. I also reported in the section where they ask if there were any problems during testing.

Firstly, remember that Prometric test center staff are not hired by the AICPA to administer your test. They administer hundreds of different professional examinations, not just the CPA, so they don’t really get how important a single screwed up simulation can be to your overall score. Don’t be surprised if they merely wrote down your complaint and tossed it into the examination abyss.

That being said, the AICPA’s appeal process isn’t really going to help you. As I said above, the chances of a rescore turning out favorably for you are slim to none.

But you may have another option, available through your state board, that would allow you to meet with one of their representatives and see the questions you did not answer correctly. Whether or not this actually ends up in your 74 turning into a 75 is up for debate and in my three years of working in CPA review, I never met anyone who did this, let alone did it successfully.

Contact your state board and ask about the score appeal option. If available, you will likely have to pay a fee and there are no guarantees that anything positive will come of it but if you sincerely believe that the simulation changed, that’s a glitch and throwing out that simulation could just bring you beyond a 75.

Good luck!