USCPA試験 合格体験記｜Liao, Yujuiさん

Liao, Yujuiさん
出身大学：早稲田大学
勤務先：銀行

DATA BANK

USCPA試験にチャレンジしようと思われた理由やきっかけは？

I am currently working in banking as a financial analyst. The stable working environment could no longer fulfill me and I found my deficiency while working with colleagues abroad and knew that I had to advance my specialty not only in finance but also in accounting. Moreover, CPAs work in a number of different fields which means job variety and opportunities, pushing me to strive more for my future career.

学習開始時の英語力・会計知識は？

会計知識：I have a degree in accounting and finance.
英語知識：TOEFL 100

TACをお選びいただいた理由は？

I chose Becker as my study material because it is the most well-known CPA study material in the world.

TACの講座でよかったところ（講師、教材、カリキュラムなど）

I frequently use Becker exam review for preparing my tests and do MCQs for each subject.
Becker may not be the best material helping you understand accounting, auditing, or regulation in detail, but it is definitely the most efficient material helping you passing the test in a short time.

通学・通信どちらで学習されましたか？合格までの学習期間は？

I used Becker online only. Usually I spent three months for each subject.
However, it took me longer than I expected when taking REG. I failed REG with a 74 for my first test and got my test cancelled due to the COVID pandemic.

合格までの学習法（全般的なこと／科目別）

I’ve never watched any lecture video, only read textbooks and did MCQs and Sims.
The process was usually like:
Week1-4: I take notes from pre-annotated E-book and do things that don’t involve studying.
Week5-8: I fight guilt and procrastinate.
Week9-12: I discover my potential, studying like a study machine.
It may sound like I am joking, but, believe me, most people do it like this.

(FAR)
Accounting changed a lot compared to what I learned 15 years ago.
Knowing the difference between GAAP and IFRS is a must. Do as many MCQs as you can and you will be fine.

(BEC)
I consider this is the easiest part of the whole test and only studied for a month.
The only thing you need to memorize is the COSO structure.

(AUD)
I barely survived the test and don’t have any recommendation for it.
However, I heard from the web site “another71” that most people cannot pass the test because they either have working experience in auditing or have zero work experience in it. So don’t be too confident. I personally think the type of simulation you get by chance during the test is the key to passing it. This is maybe the only subject where you need some luck.

(REG)
I failed the test twice with 74 and 72, but got the test report showing strong in MCQs and weak in Sims.
I feel panic easily when doing Sims. If you are like me and feel nervous easily, just trust yourself and read the question and table carefully. I passed the test eventually without any further endeavor comparing to my second trying. You don’t need to memorize any numbers or phases if they change every year, but focus on numbers that don’t change yearly.

受験手続・受験時のエピソードなど

Because of the COVID pandemic, my REG test was cancelled and rescheduled 7 times, which really made me frustrated. Especially since I already failed it twice before.

勉強したことが仕事に役立っていることは

My work requires me to be familiar with the accounting processes for securities.

これから合格を目指す方へのアドバイス

You may not be able to hang out with friends during the weekends when preparing; may be frustrated by the ponderous study material, and be sandwiched between work and the test, but just hang in there. You are not alone. We have all been there.