ENG ver.
Hello, this is Pooh.
Since last year, I’ve been studying for the USCPA (United States Certified Public Accountant) exam, and this year I’m finally preparing for the actual test.
First, the challenging subject: FAR (Financial Accounting and Reporting). It’s considered the most voluminous subject in the USCPA, focusing on commercial accounting and governmental accounting, covering the fundamentals of accounting.
After meeting the necessary requirements and obtaining eligibility, I took the first exam in March this year.
First Attempt at FAR
FAR本試験終わりました。
手応えは微妙です。。
MCは難しいのと計算合わない問題がいくつかあって少し慌てました。難化・易化したかもよく分かりませんでした。
TBSは時間に追われて時間掛けられなかったところが1問ありました。それ以外の部分点は確保できたかもしれないです。疲れたー。。。#USCPA pic.twitter.com/IjVTfLpXFu— ぷーさん (@poohfinance) March 5, 2023
As it was my first attempt, I felt a bit anxious and encountered many problems I didn’t understand, so I wasn’t sure about my performance.
The passing score is 75, and here are the results:
“Missed it by just 1 point…”
To be honest, I wasn’t confident about the TBS section, so I thought it might be around this range.
However, thinking that “if it’s just 1 point, I can make it by retaking the exam,” I immediately registered for the retake.
The retake exam was scheduled for one month later. I reviewed the areas I couldn’t do well in the previous attempt, prepared for the TBS section, and spent another 100 hours studying.
Second Attempt at FAR
And here are the results of the second attempt:
うーん。。。
前より下がってる。
前回から100時間やって、手応えも前よりかはあったと思ったんだけどな‥。
ちょっと考えます。#USCPA pic.twitter.com/iICPGvIUBi— ぷーさん (@poohfinance) May 9, 2023
“Huh…”
I thought it might be a mistake and refreshed the page multiple times, but the score was 70.
“I failed, and my score has dropped…”
I was extremely disappointed.
Although I ran out of time for the TBS section, and I wasn’t very confident about the last question, I still felt more confident compared to the previous attempt.
I will receive a score report later, but it seems that I did relatively well in the multiple-choice section, but the TBS section didn’t go well.
The TBS performance was worse than I expected.
What should I do for the third attempt…?
I initially considered taking the exam again immediately, but this time I hesitated.
I had two reasons for this:
- I found it mentally challenging to go through the same study process again.
- The exam fees were becoming burdensome.
After the results were announced, I tried to open my study materials and start studying, but I couldn’t find any motivation. Looking at textbooks and practice sets became extremely unpleasant, and I wasn’t in a state to engage in studying.
I became frustrated and started questioning, “Why am I studying for this? What is the purpose?”
Additionally, the USCPA exam fees were a significant concern for me. When combining the NTS issuance fee, exam fees, and venue fees incurred when taking the exam in Japan, it amounts to nearly 100,000 yen per attempt.
Initially, I thought it would be fine since there are four subjects, but with consecutive failures, it started to weigh heavily on my finances.
I realized that with this money, I could go on trips with my family. After studying this much, I also started to question whether I truly needed this certification.
Therefore, I decided to take some time away from studying.
Fortunately, I can receive support from Abitus for another four years, and the new exam system will begin next year. So, I thought I could resume studying from there if I wanted to.
What if I take a break from studying…?
It has been about two weeks since I took a break from studying.
I was constantly preoccupied with studying, and I couldn’t find much time to relax with my family. However, recently, I have started to have a little more free time and can enjoy my days off.
Furthermore, with the exam fees temporarily lifted, I can now use the saved money for myself.
I decided to do something I’ve always wanted to do and started going to the gym.
Lately, it has become a daily routine for me to exercise after work.
I also planned a trip with my family and allocated some funds towards it.
This year, we have plans to visit various places more than usual.
However, since I have taken a break from studying, I have also started to feel a sense of urgency about what I should aim for in the future.
I am considering what skills I lack and what I need to improve. Whether it’s accounting knowledge, English proficiency, or something else entirely, I am currently exploring various options.
I want to take a moment to pause and reflect on these matters.
That’s all from Pooh-san, who is constantly grappling with worries.
Until next time.
JPN ver.
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