The Certified Public Accountant (CPA) Exam is a rigorous test that requires thorough preparation and determination. Given its difficulty, many candidates do not pass all sections on their first attempt. Failing a section can be discouraging, but it is not the end of the journey.
The key to success lies in understanding the retake process, analyzing weaknesses, and implementing a strategic study plan for the next attempt. Retaking a CPA Exam section requires careful planning to maximize the chances of passing.
This guide provides a comprehensive overview of the CPA Exam retake process, including reapplication procedures, waiting periods, study strategies, and tips for improving performance. With the right approach, candidates can turn their setback into an opportunity for success.
Understanding the CPA Exam Retake Policy
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The CPA Exam is divided into four sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). Candidates must pass all four sections within an 18-month rolling window.
If a candidate fails a section, they have the opportunity to retake it; however, they must do so before the 18-month window expires to avoid losing credit for passed sections.
In the past, candidates were required to wait for a specific testing window before retaking a failed section. However, under the continuous testing model, candidates can retake a section as soon as they receive their score and confirm their failure. This change has significantly improved flexibility, allowing candidates to reschedule and retake sections more efficiently.
Steps to Retake a CPA Exam Section
Step 1: Review Your Score Report and Identify Weak Areas
After receiving a failing score, the first step is to review the CPA Exam score report. While the report does not provide specific details on incorrect answers, it does categorize performance into different content areas. Candidates can use this breakdown to identify which areas need improvement.
If the score is close to the passing threshold of 75, a minor adjustment in study methods may be enough to pass on the next attempt. However, if the score is significantly lower, a more extensive review of the material may be necessary. Understanding where mistakes were made and addressing weak areas is crucial for success in the next attempt.
Step 2: Reapply for the Exam and Obtain a New Notice to Schedule (NTS)
Candidates who need to retake a CPA Exam section must reapply through their state board of accountancy or NASBA (National Association of State Boards of Accountancy). The steps generally include:
- Logging into the CPA candidate portal and submitting a new application for the failed section.
- Paying the reapplication fee (fees vary by state and section).
- Receiving a new Notice to Schedule (NTS), which is required to book an exam appointment.
Once the NTS is issued, candidates can proceed to schedule their retake through Prometric, the official testing provider for the CPA Exam.
Step 3: Schedule Your Retake Strategically
Since continuous testing allows candidates to retake a section as soon as they are ready, it is important to plan the timing carefully. Retaking the exam too soon without adequate preparation may result in another failing score, while waiting too long can cause knowledge retention to decline.
A good strategy is to schedule the retake within four to six weeks after receiving the failing score. This timeframe provides enough time to reinforce weak areas while maintaining familiarity with the material. Candidates should also consider personal schedules, work obligations, and study time when selecting a retake date.
Step 4: Adjust Your Study Plan Based on Past Performance
Repeating the same study methods that led to a failing score may not yield different results. Instead, candidates should assess their previous study approach and make necessary adjustments. This may involve:
- Focusing on weaker content areas as identified in the score report.
- Increasing practice with task-based simulations (TBSs) if performance was weak in that area.
- Taking full-length practice exams under timed conditions to improve pacing and endurance.
- Using new study materials or CPA review courses to gain fresh insights and better explanations of complex topics.
Candidates should also reflect on external factors that may have impacted their previous attempt, such as test anxiety, time management, or distractions during the exam. Addressing these factors can improve performance in the retake.
Step 5: Practice Time Management for the Next Attempt
One of the most common reasons candidates fail a CPA Exam section is poor time management. Each section has a four-hour time limit, and failing to allocate time effectively can lead to unanswered questions or rushed responses.
For the retake, candidates should implement a structured time management strategy, such as:
- Spending no more than 1.5 minutes per multiple-choice question (MCQ).
- Allocating more time to task-based simulations (TBSs), which often require detailed calculations and research.
- Practicing with a timer to build efficiency in answering different question types.
Improving time management skills can significantly enhance overall performance and prevent unnecessary score deductions due to incomplete answers.
Step 6: Maintain a Positive Mindset and Stay Motivated
Failing a CPA Exam section can be discouraging, but it is important to stay motivated and maintain confidence. Many successful CPAs have had to retake sections before ultimately passing the exam. The key is to learn from the previous attempt and approach the retake with a growth mindset.
Building a support system can also be helpful. Engaging with CPA study groups, joining online forums, or seeking guidance from mentors can provide encouragement and insights for better preparation. Developing a structured routine and setting achievable study goals can also help maintain motivation throughout the retake process.
Common Mistakes to Avoid When Retaking a CPA Exam Section
While retaking the CPA Exam, candidates should be mindful of common mistakes that can hinder success:
Rushing into a retake without analyzing past mistakes. Simply taking the exam again without addressing weaknesses will likely result in a similar score.
Not practicing with task-based simulations. Many candidates focus too much on multiple-choice questions, neglecting TBSs, which carry significant weight in scoring.
Skipping full-length practice exams. Simulating the actual exam experience helps improve time management and build test-day confidence.
Overloading study time without breaks. Burnout can negatively impact performance, so it is important to balance study sessions with rest and relaxation.
By avoiding these mistakes and adopting a more strategic approach, candidates can enhance their chances of passing on the next attempt.
Frequently Asked Questions
How soon can I retake a failed CPA Exam section?
With the continuous testing model, you can retake a failed section as soon as you receive your official score and obtain a new Notice to Schedule (NTS). There is no mandatory waiting period, allowing you to reattempt the section when you feel ready.
Do I need to reapply if I fail a CPA Exam section?
Yes, you must submit a new application and pay the re-examination fee through your state board of accountancy or NASBA. Once approved, you will receive a new NTS, which is required to schedule your retake.
How should I adjust my study strategy for a CPA Exam retake?
Focus on the areas where you scored the lowest by reviewing your score report and adjusting your study plan accordingly. Incorporating more practice simulations, full-length mock exams, and time management strategies can improve your performance.
Will my previous CPA Exam score be replaced if I pass the retake?
Yes, once you pass a retake, your new passing score will replace the previous failing score, and it will count toward the four sections required for CPA certification. However, if you do not pass within the 18-month rolling window, you may lose credit for previously passed sections.
Bottom Line
Retaking a CPA Exam section is a common part of the CPA journey, and many candidates achieve success after learning from their previous attempts. The key to passing is understanding the retake process, identifying weaknesses, and refining study strategies to target specific areas of improvement.
By carefully reviewing the score report, reapplying for the exam in a timely manner, adjusting study techniques, and practicing time management, candidates can increase their chances of earning a passing score. While failing a section can be disappointing, persistence and a strategic approach will ultimately lead to CPA certification success.
