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CPA Now

Identifying and Overcoming the Barriers to Passing the CPA Exam

This blog was provided by Surgent CPA Review, a Partner Level sponsor of the Pennsylvania CPA Foundation.

Jack CastonguayBy Jack Castonguay, CPA, PhD


The CPA Exam is the gold standard for measuring accounting proficiency and business literacy. It also is one of the most difficult, high-stakes professional exams around. Accountants are known to be good students, but exam pass rates still hover around 50% nationally. It is challenging for everyone. If you didn’t pass a section of the CPA Exam, don’t let it discourage you from pursuing your dreams. Passing or failing can often be a matter of luck.

If you accept the inherent difficulty of the examination process, you can approach the CPA Exam differently the next time. By making certain lifestyle changes you can set yourself up for success and provide yourself with a path forward.  

Potential CPA struggling with studying for the CPA examConsider these four obstacles to passing the CPA Exam and the adaptations you can make to overcome them.

Ineffective Studying (or Lack of a Study Plan)

The challenge: One common mistake CPA candidates make is not researching the specific concepts tested on the CPA Exam. If you have been out of school for a while, you may encounter completely new topics or find that perhaps you should have brushed up on older topics.  

The solution: Use your study materials wisely and leverage the practice questions found in your CPA review course to determine where you need to focus your concentration and study time.

You Didn’t Follow a Study Schedule

The challenge: Studying for the CPA Exam truly is about discipline and efficiency. Many CPA candidates, unfortunately, make the mistake of either not creating a study schedule or not sticking to their schedule. Effective studying demands every ounce of effort to avoid deviating from the plan, no matter how tempting it is when friends ask you to grab a bite or it’s a beautiful day in the park.

The solution: Set goals and create a schedule before you start studying. CPA candidates who have study plans (and stick with them) are more likely to pass the CPA Exam.  

Going It Alone (No CPA Review Provider)

The challenge: Studies show that those preparing for the CPA Exam on their own have a more difficult time passing.  

The solution: CPA review courses offer many benefits. Yes, they have a cost, but you save money in the long run if you don’t have to pay fees to retake several parts of the exam. You’ll study more efficiently because great CPA review courses provide all the materials needed to pass the first time. The course’s study targets also help you manage your time better. Many providers offer free trials that allow you take them for a test drive to determine which one is best for you.

You Didn’t Take Care of Yourself

The challenge: Bad eating and sleeping habits wear down your mental and physical well-being. You may think skipping a good night’s rest or inhaling a burrito saves time, but really all they’re doing is dulling your brain and body, diminishing your chances of passing the CPA Exam. Plus, bad habits and crankiness damage relationships with the people who constitute your support network.

The solution: Take time to rest and rejuvenate. Build breaks and time for self-care into your study schedule. Consider rewarding yourself with days off when you stay on track. Focus on the things that make you feel revived and refreshed. Take care of yourself, and you’ll maintain healthy relationships that generate a positive vibe about your goals and aspirations.

The best CPA review courses adapt to your learning style and use your time efficiently. On test day, you feel confident and have the knowledge needed to pass. Surgent CPA Review prepares you to pass the CPA Exam with several specialized features:  

  • A.S.A.P. technology: Adaptive learning assesses what you know and need to know so you spend your time shoring up weaknesses to help prepare you for the CPA Exam faster than other exam review providers.
  • ReadySCORE: ReadySCORE predicts your likely score if you were to sit for the test that day.
  • Daily Surge: Daily Surge cards appear every time you log in, suggesting the topics you need to cover to stay on track.  
  • MyMCQ: Surgent’s customized multiple-choice practice questions push you to learn more challenging concepts with each round. You don’t waste time studying questions you have already mastered.
  • Full access until you pass: Surgent CPA Review materials, including free content and software updates, are there for you every step of the way.
  • Unlimited practice exams: Relieve test anxiety by taking practice exams as often as you like.
  • 100% pass guarantee: Surgent’s pass guarantee means you don’t lose your prep course investment if something goes wrong.  

Remember, CPA candidates everywhere are experiencing what you are going through. The pressure, anxiety, and occasional frustration is perfectly natural. Don’t lose hope if an exam score isn’t where it needs to be. Step back to work through your feelings and then pivot to a mindset that’s productive, proactive, and goals-focused.  

Take control by considering what you missed on the CPA Exam. Then, create a realistic study schedule based on your lifestyle, recapture your well-being, and find a CPA review partner that fills you with knowledge and confidence.  

Learn more about what Surgent CPA Review has to offer by signing up for a free trial and look forward to a future of passing the CPA Exam with flying colors! Make the next time you take the CPA Exam your last time by partnering with Surgent CPA Review.


Jack Castonguay, CPA, PhD, serves as vice president of strategic content development for Surgent CPA Review in Radnor, Pa. He can be reached at castonguayj@knowfully.com.


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