Obviously, the best rates are emphasized. Thus, the reported percentage may be that for first-time candidates, all candidates, candidates passing a specific section of the examination, candidates completing the examination, or even candidates successfully completing the exam after a specified number of sittings. The vast majority of candidates attempting to pass remaining parts are sucessful. Remember, if you do not pass all four parts on your first sitting, you must pass the remaining parts withing the following 3-year period or you will lose credit for the parts previously passed. Second, the pass rates are low because most accounting educational programs are at the undergraduate rather than graduate level.
Undergraduate students are generally less career-oriented than graduate students.
Undergraduates may look on their program as a number of individual courses required for graduation rather than as an integrated program to prepare them for professional practice. Third, the pass rates are low because accounting programs and curricula at most colleges and universities are not given the budgetary priority they deserve. However, you cannot use this as an excuse or reason for not achieving your personal goals. You must do your best to improve your control systems and study resources.