Facing the CFE: A Journey of Challenges and Uncertainty

As I prepare for the Common Final Examination (CFE) in just two days, I find myself in a whirlwind of emotions—an odd mix of determination and resignation. This will be my third attempt at conquering this daunting test, and with each round, I’ve encountered my fair share of setbacks.

Reflecting on My Previous Attempts

During my first attempt, I managed to pass Day 1, however, I fell short on the Level 1 Sufficiency for Days 2 and 3, ultimately scoring a Level 7. The second attempt was equally frustrating as I once again did not meet the Level 1 Sufficiency and ended with a Level 2. This time around, I utilized Densmore resources, hoping for a different outcome but left disheartened.

As I head into my third attempt, I’m left wondering what this experience holds for me.

The Desire for Closure

Part of me longs to put this entire process behind me, irrespective of the outcome. My hope is simply to reclaim a sense of normalcy in my life after this intense ordeal. Once I complete this exam, I plan to dispose of my textbooks and notes, eager to embrace whatever comes next without looking back.

If I were to fail again, I know there would be an emotional toll—especially concerning how it might affect my standing among friends and family. However, I’m confident that over time, I would be able to move on. After all, there are other paths to consider, such as pursuing an MBA or a Master’s in a different field. Life, I remind myself, doesn’t end with the CPA designation.

A Mixed Relationship with CPA

The reality is that I find little enjoyment in the work associated with being a CPA—it’s mostly tolerable, and at times it feels mundane and tedious. Achieving a CPA license would undoubtedly be a personal victory, a testament to my perseverance and ability to conquer a challenging exam. However, I don’t hold the designation in particularly high regard. In my experience, it’s often failed to live up to its promise, especially since the amalgamation brought about questionable changes in its administration.

To me, the CPA designation has become a strategic step toward better financial opportunities rather than an emblem of professional respect or superiority. My experiences have painted a picture of a mixed bag, with more disappointing moments than rewarding ones.

**A Critical Perspective on the CPA