Let’s be completely honest—opening that NASBA portal and seeing a 68 or a 72 when you needed a 75 is a gut-punch. If you are currently in the middle of a cpa exam failure journey, the first thing you need to know is that you are in very good company. With pass rates traditionally hovering around 50% for most sections, about half of the people sitting in that Prometric center with you are going to face the same disappointment.
The difference between a CPA and a candidate who “used to study accounting” isn’t intelligence; it is purely the ability to get back up. This journey isn’t a straight line. It is a series of loops, setbacks, and adjustments. In this guide, we are going to look at the practical, human side of failing and how to turn that failing score into a roadmap for your eventual license.
The 72-Hour Rule: Processing the Disappointment
When you see a failing score, your first instinct is usually one of two extremes: either throwing your textbooks in the trash or logging in immediately to schedule a retake for next Tuesday. Both are mistakes.
I recommend the 72-hour rule. Give yourself three days to be annoyed, frustrated, or even a little sad. This is a “human” journey, and ignoring the emotional toll leads to burnout. During this time, don’t look at a single Multiple Choice Question (MCQ).
Once the initial sting has faded, you need to transition from “victim” to “analyst.” You aren’t a failure; you just haven’t finished the process yet. If you find yourself struggling with the sheer volume of material, sometimes looking at how other high-stakes subjects are organized can help. For instance, looking at a Teacher Toolbox can give you ideas on how to categorize your study materials into more manageable “folders” or units rather than one giant pile of stress.
Step 1: Decoding Your NASBA Candidate Performance Report
A few days after scores are released, you’ll receive your performance report. This is the most valuable piece of paper in your cpa exam failure journey. It breaks down your performance into “Stronger,” “Comparable,” and “Weaker” compared to those who passed.
- Look for Trends: Did you bomb the simulations (TBS) but did okay on MCQs? This usually means you know the “what” but not the “how.” You understand the definitions, but you can’t apply them to a real-world spreadsheet.
- Content Areas: If you are “Weaker” in Governmental Accounting (for FAR) or Internal Control (for AUD), you now have a target. You don’t need to re-study the whole book. You need to master those specific chapters.
Step 2: Fixing the “Passive Study” Trap
The biggest reason people fail despite putting in 100+ hours is passive studying. This is when you watch a lecture or read a chapter and think, “Yeah, that makes sense.” But when the exam asks you to calculate a complex basis adjustment, your mind goes blank.
To move past a failure, you must switch to active learning:
- Stop re-watching videos. If you didn’t get it the first time, a different lecture or a different resource is better than watching the same one again.
- Rewrite the rules. Don’t just copy notes. Read a section, close the book, and try to explain it out loud to an empty room. If you can’t explain it simply, you don’t understand it yet.
- The “Why” behind MCQs. When you do practice questions, don’t just look for the right answer. Explain why the other three answers are wrong.
If you find that your writing and analytical skills are part of the problem—especially on the written communication portions of the exam—it might be worth brushing up on high-level academic structures. Even looking at something like an AP English Literature and Composition Syllabus can remind you how to structure an argument or a memo clearly and concisely.
Step 3: Scheduling the Retake
One of the most common pitfalls in the cpa exam failure journey is waiting too long to try again. Knowledge in accounting has a very short half-life. If you wait three months to retake a section, you will have forgotten the 70% you actually knew.
The Sweet Spot: Aim to retake the exam within 3 to 6 weeks.
- Spend the first 2 weeks focusing exclusively on your “Weaker” areas.
- Spend the final week doing comprehensive reviews and practice exams.
For more technical advice on the actual scheduling and NTS (Notice to Schedule) process, you should always consult the official AICPA website or the National Association of State Boards of Accountancy (NASBA). These are the authorities on the “how” and “when” of the exam.
Developing the “Grit” Mindset
Success on the CPA exam is 20% IQ and 80% grit. I’ve seen incredibly “smart” people fail because they couldn’t handle the blow to their ego. I’ve seen average students pass because they were willing to fail four times and keep showing up.
Think of it like learning a new language. You’re going to mispronounce words, you’re going to forget the grammar, and people might look at you funny. But if you keep talking, eventually, you’ll be fluent. The CPA exam is just a language of rules and numbers.
FAQs
What is the fail rate for the CPA Exam? On average, the fail rate is about 50% across all sections (FAR, AUD, REG, and the Disciplines). This means that failing is actually a “normal” part of the process for thousands of successful CPAs.
How many times can I fail a CPA Exam? Technically, there is no limit to how many times you can fail. However, there is a “rolling 30-month window” (depending on your state) to pass all four parts. If you don’t pass all four within that timeframe, your oldest credits will start to expire.
What happens if I fail CPA? Nothing bad happens to your career in the long run! You simply wait for your performance report, pay the re-application fee, get a new NTS, and schedule a new date. Most employers are very understanding about failures because they likely went through the same thing.
How do I know if I should move on to a new section or retake the one I failed? If you scored a 70 or higher, retake it immediately. You are very close! If you scored below a 60, you might want to take a break and move to a different section to rebuild your confidence, then come back to the failed section with fresh eyes.
Should I change my review provider if I fail? Not necessarily. Most major providers (Becker, UWorld, Gleim) have all the info you need to pass. Failure usually comes down to study habits, not the books. However, if you truly hate the teaching style of your current provider, switching might give you the “spark” you need.
Common Pitfalls to Avoid During a Retake
- Memorizing Questions: If you do the same 500 MCQs over and over, you’ll start to memorize that “C” is the right answer. On exam day, the question will be slightly different, and you’ll get it wrong. Focus on the concept, not the answer key.
- Ignoring Simulations: Many candidates fail because they ignore the Task-Based Simulations (TBS) during study. The TBS are worth 50% of your score! You must practice using the authoritative literature and navigating spreadsheets.
- The “I’m a Failure” Narrative: Don’t let a test score define your worth. The exam is a barrier to entry, not a measure of your value as an accountant.
If you are looking for more tips on how to handle the math-heavy portions of the exam, such as complex interest calculations or bond amortizations, our guide on trigonometry and the calculator common core geometry homework—while meant for younger students—actually covers some of the same calculator discipline and “checking your work” logic that saves points on the CPA exam.
Final Thoughts
The cpa exam failure journey is a grueling rite of passage, but it is one that will make you a better professional. It teaches you how to handle setbacks, how to analyze data to solve a problem, and how to persevere when things get tough.
When you finally see that “PASSED” 75 or 82 on your final section, the struggle will make the victory that much sweeter. Take a breath, look at your score report, and make a plan. You’ve got this.
