I last left off with my gray period…
I completed my 4th and final class, paid for the NTS, scheduled the exam, and never sat. I left my NTS expire.
I blame no one but myself, but that is why I wanted to blog about my experience. At this time in my CPA process, I had started a new job. This job had a big commute and took away from my studying time. Unfortunately, I was later laid off from this position and spent the next 2 months searching for a new job. This is also why I ended my last post about NTS’s and scheduling. I had an unfortunate circumstance. For me this was very upsetting and not conducive to my studying. The one thing I was absolutely happy about from that experience was I didn’t pay for all 4 parts at once. I would have had too many activities on my plate. I would not have given this exam the focus it rightly deserves. I know some people thrive in that pressure and pass with no problem, but that is not my experience nor how I function.
I do like to report I am employed for almost 2 years now after being laid off. It was a time I might blog about later, but right now, its CPA exam time and I digress.
After I found job security, a place to live, and had steady finances, I decided to tackle the CPA exam again. I enrolled in the same program as before and hit the books hard again. I began where I last left off, FAR. This would be my second time taking the course, so I was very familiar with the instructor and material.
I received my NTS, set a date, and took the exam. The envelope came and this time it was a 62. At this moment, I was confused. Why did something I had such a passion for seem to be slipping away from me? After a serious talk with an old colleague and my boyfriend, I decided it wasn’t me but my review course.
I was taking this test for now 3 years, and it still baffled me as to why I couldn’t pass. I graduated college Summa Cum Laude with a 3.91, started a business club on campus, came back from a job loss, and gave up significant amounts of time with family and friends to achieve this ultimate goal in life, a CPA designation. What gives! I realized I only relied on one source for material this whole time. I wasn’t getting a fully rounded review course. I do not blame my instructor or the course material. My mind needed more information to fully understand the material I needed to know for this exam. (As previously noted, I will privately let you know the courses I have taken if inquiring minds need to know.)
After research and inquiry from fellow friends and colleagues, I settled on a new course, literally. I again toiled away for hours studying and practicing as instructed. I was soon ready to take the exam and then I had a personal emergency. I ended up in the ER and on the couch for 3 weeks in pain and unable to concentrate on studying. I was able to reschedule my FAR test. Again I will reiterate from an earlier post, I never paid for more than 2 tests on my NTS. I did pay for FAR and REG, but only scheduled FAR. To say the least, I was happy to reschedule my exam with out any fear hanging over my head.
I sat for FAR in November 2010. It was two weeks before Thanksgiving. I was ready for the holiday break and welcomed a short study break. To my surprise, I received the NASBA envelope 2 weeks later. I remember the exact placement of my furniture and who was in the room. I opened the envelope with shaky hands and screamed, literally screamed so loud my throat was sore for a good day, to see a 80! I PASSED.