Just curious

How do managers and partners in the Big 4 handle and approach an individual who has failed parts of the cpa exam? Do they take it as a huge negative or do they just simply encourage them to try harder?

Any comments will be helpful.

Partners don't care about anyone below Manager level.

look at your cpa exam and gmat score. people like to show off here a lot.

they definitely don't encourage you.  if you haven't passed they will keep asking you every time they see you how the exam is going and make sure they tell you that they passed on the first try.  it will also show up in your reviews that you should pass the cpa exam for your growth even if it has no impact on the performance on the job that you are currently on.  the sentiment is not that you should try harder they imply that you aren't trying at all which is why you haven't passed.  not passing is a huge negative and they put added pressure on you as though you need any more pressure to pass. 

Densetsu has a point that partners don't care about anyone below manager.  the way you are treated as a manager is night and day compared to how they treat seniors and staff.  managers are treated more as equals whereas anyone below manager is treated as an underling regardless of whether you passed the exam or not.