Ya'll better belive they curve the test based on the "gene pool."  If 10 people took this exact same test (won't happen), not all ten will pass with identical answers.  This is very much a competitive test.  You have to beat 2/3 of the people taking it.  This is a fact.  I don't have the link but it's on the cpaxam website somewhere title something like how the exam is scored.  Its like a 6 page .pdf.  Is that fiar, maybe not but its life.  That's why you try to do everthing you can to squeeze the extra points.  Like when you do a sim, do the writig and the research prior to doing anything.  Maximize those points. 

I don't like how competitive it is, but then again so is public accounting, you compete for the best jobs, the best work, promotion ect ect ect. 

Here's the PDF for anyone insterested.

http://www.cpa-exam.org/download/How_the_CPA_Exam_is_Scored. pdf

Exactly!  I think the market place is challenging for many.  I never had problems finding a job until very recently (but it's the economy in my area).  I took it so hard at first, but I know a lot of people that have either lost their jobs or they go to work scared that they may lose their job on any given day! 

I can't believe other states aren't going through this!  I live in an area where there is a lot of money and one would think there is plenty of work, but there really isn't.