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How to Fail the CPA Exam (SmartPros) As part of the Becker follow-up program, students who had failed the exam (before the CPA exam was confidential) brought their papers in for Becker instructors to critique and advise them on how they can improve. Here is what instructors typically found during critiques. [Editor's Note: this article is in reference to the old paper-based exam, not the computer-based exam that is now in use.]
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