image source: photo of Bryan Kesler's ILBOA Score Results
This is important Future CPA...
Bryan here with a quick question for you.
Are you Bernard or Sally?
Let me explain.
Bernard vs Sally is a comparison I came up with to represent the two types of CPA candidates that us accountants typically become.
Now Bernard and Sally are not REAL people but after mentoring thousands of CPA candidates - their traits are absolutely real and based on real people.
You're currently one of 'em.
Which one? ... well, you'll need to read the rest of the page to discover that.
But please understand... one of them struggles to pass the CPA exam (and takes way too long to get it done - if at all). The other one dominates it.
One last thing... I've got nothing to sell here. Nada. So grab a beverage, sit back and relax.
Meet Bernard:
Meet Sally:
Decisions...
I recently read a quote by Bear Grylls (the outdoor survivalist from the TV series Man vs Wild).
One of the things he said, is worth mentioning here:
Survival is not about being fearless. It's about making a decision, getting on and doing it, because I want to see my kids again, or whatever the reason might be.
I'll circle back to this quote at the end. Why I've shared the quote with you will make perfect sense then.
It's important... for you.
But first, we need to continue to explain the big DIFFERENCE between Bernard and Sally.
A Bit Of Backstory
When I was in college... I just followed the motions.
I studied to pass exams.
I joined all the right groups.
I interned at the right firms.
I built a solid network of partners and managers at all the accounting firms.
People seemed to like me.
I was also the son of an Elijah Watt Sells winner, so accounting was in my blood!
I graduated and was convinced I couldn't lose...
...because I had never lost before.
I knew that to be the BEST accountant I could be that I needed to pass the CPA exam.
I wanted to make partner.
I wanted the prestige.
I wanted the freedom to take control of my career.
The morning after graduation... I made a decision that completely changed my life.
... and this is when -without realizing it- I started "operating" as a Bernard.
The BERNARD Role
During my "honeymoon" period between school and work, I decided that I would enjoy myself a little bit.
I didn't take studying seriously (at all).
My firm gave me the MOST expensive CPA review course available and I figured it would do all the work.
Plus, I had aced my master's program so how much harder could the CPA exam be than that!?
The overconfidence is palpable...
I didn't even do any research or watch any tutorials on best ways to study for the exam.
#HoldMyBeerIGotThis
After a couple weeks of goofing off (NOTE: Nothing wrong with this - at least I did one thing right!)
I finally sat down to sign up for the silly exam.
I signed up for all four parts in a row.
Bulk discount of $150+ off! Score!
The only stipulation was that in my state I had to schedule all four sections within six months.
Easy peasy.
BEC - 4/1/2008
FAR - 7/17/2008
AUD - 8/30/2008
REG - 11/25/2008 = LOCKED in
My CPA review course even gave me 12 months access to the software.
Plenty of room for error right?
IT BEGINS
Early 2008 I started studying for the CPA exam.
I would study for a few hours here and there, but if something more interesting came up you better believe I put studying on hold.
I started getting into a somewhat daily routine that looked something like this
- Watch the lecture
- Take copious notes from the video and the text
- Create my own flashcards
- Complete all the questions and simulations
- Move onto the next chapter (and repeat)
- After completing all the chapters spend three weeks scrambling to review everything.
- Spend the final week cramming for exam day just like I did in college
To me it felt like I was getting a lot accomplished.
I was SUPER busy.
But I did notice that none of the concepts were sticking, but just told myself that this is exactly what would happen in college.
Just keep going and it will all click when you cram at the end.
Time came to sit for my first exam and I had forgotten everything that I learned in the early chapters and the two weeks to review wasn't enough time to refresh the material.
I panicked...
I crammed like I had never crammed before but it wasn't enough.
71 on BEC.
#Facedesk
No sweat. I just didn't give myself enough time to study.
So I buckled down and gave myself 14 weeks to study for FAR.
Followed the same exact study plan thinking all I needed was just more time.
Wrong.
67!
Due to the fact that I was locked into taking the next two sections, I felt like I didn't have time to change my study process so I repeated the same process and got a
70 & 72 on AUD and REG respectively.
Have you ever gotten the wind knocked out of you?
I had that feeling for about a month straight....
I began to question if I was cut out to be an accountant....
I began to think I was stupid....
It absolutely started to affect my work....
Here's how my flawed process looked:
Now let's take a step back...
How did an accountant with a great GPA who was doing all the "right" things, FAIL so miserably?
It boiled down to four key things:
1) Study Personality
2) Time Management
3) Overconfidence
4) DIY Wheel Recreator
STUDY PERSONALITY
I just assumed that my CPA review course would show me the right way to study...
The end result...
I created busy work for myself.
Everyday I felt like I was accomplishing a ton of work!
I was hoarding flashcards, I was burning through notebooks like a Californian wildfire and worst of all, I was sleeping through lectures.
But nothing was sticking
TIME MANAGEMENT
When studying for the CPA exam I assumed the longer you had to study the better.
So I gave myself between 3-4 months for each section
Hard to maximize your short term memory + stay motivated when you study for something that long...
OVERCONFIDENCE
Looking at % of completion became my drug of choice.
I just went through the motions to get everything done as quickly as possible so that I could hit that 100% complete mark in my software.
This led to memorization instead of understanding.
DIY Wheel Recreator
I let myself become an isolated hermit...
I was embarrassed of my failure.
I let my ego get in the way of my success.
I knew that if I just kept trying... I could figure it all out on my own.
I was a loner CPA Candidate...
Living on an island in the middle of the Arctic Ocean...
FAST FORWARD TO JANUARY 2009
Busy season 2009 was upon me and I was F###ED.
All four sections of the CPA exam failed and nothing to show for six months of "hard" work.
Bye Bye $1,000 in exam fees 🙁
Nevermind the fact that I was pretty much guaranteed to NOT get my CPA pass bonus from my firm
Bye Bye $5,000 🙁
To make matters worse, I decided to retake REG...
...DURING busy season.
F
70
Oh it gets worse...
April 6, 2009 (great recession in full swing) my firm laid off 20% across the board...
Guess which auditors in my start class got let go?
Yep - every non-CPA...
As I sat in my car in shock...
Tears forming around the edges of my eyes...
...I had an epiphany!
...the penny dropped.
I realized that the "role" I was operating as, was a Bernard (although I had not yet labeled this trait a "Bernard").
...and if I was going to be successful I was going to need to make some significant changes.
The SALLY Role
A Sally operates completely differently than Bernard.
Sally "manages" her overconfidence and keeps her ego in check. She expects the best, BUT plans for the worst.
She surrounds herself with people who understand how to pass the CPA exam and can hold her accountable.
Her attention is more selective and focused. She values her time.
Here's how Sally tackles the CPA exam:
Sally doesn't see the CPA exam as a box to check on her to do list.
Sally is building an asset... a long term asset, that she can leverage for the rest of her life and will pay constant dividends.
Sally is future proofing her career and giving it a purpose.
She is trying to become the BEST she can be.
If failure happens, she shrugs it off.
Using it as a learning experience to improve for the next time around.
When I was sitting in my car after getting axed with nothing but a few hundred bucks in a checking account and rent coming due, I was left with a choice.
Stay a "Bernard" and live in my parents basement...
or take on the mindset of a Sally and dominate this exam (and my career).
The second that I changed my mindset (and perception of why I was doing what I was doing) - positive changes happened, almost instantly.
I became a laser focused accountant.
I sought counsel from the folks who I was too embarrassed to admit my failure too (and started asking for jobs).
I started studying strategically (based on my own determined study personality) and not based on what my CPA review course told me to do.
I created personalized systems and processes for how I was studying to eliminate waste.
And guess what!
I was able to pass REG and BEC within the same window (April & May 2009).
My 18 month countdown had finally started!!
During that time I found an accounting position working for a private company AND met my girlfriend (now wife) Rachel.
She was into unemployed guys who were one rent payment away from moving into their parents basements! 🙂 What a lucky gal!
Now as much as I wished I could tell you that my next exam was a breeze... that would be a lie.
I got burnt out.
And I ended up failing AUD - Twice... (the hardest section of the CPA exam in my opinion)
Thankfully I had learned from my past mistakes.
I adapted to the changes when I saw my systems and processes weren't perfected yet.
I found new efficiencies.
I improved on my existing systems and processes.
I sought more advice from peers currently taking the exam.
I persevered and on 4/10/2010 passed AUD, leaving just two opportunities to pass FAR before losing BEC and REG.
With less than 6 weeks to study for material I hadn't seen since 7/17/2008, I implemented my most aggressive study plan yet....
...and PASSED
My two year battle with this beast of an exam was OVER.
My systems and processes worked, even on a tight deadline!
What's cool is that later I discovered that I could teach these exact same systems and processes to other CPA candidates...
...with amazing success!
After a few years of working one on one with CPA candidates it led to me creating what's called the U.C.E.G. Method.
See the infographic below:
Now the idea behind this method is to identify EVERY resource at your disposal as a CPA candidate and then maximize each of them.
The three primary resources CPA candidates have are:
1) Time
2) Their CPA review course
3) Their mentor(s)
The goal of the U.C.E.G. Method is for you to optimize each resource so that you can have the
1) Perfect Study Plan
2) Perfect Grasp (Of The AICPA Blueprints)
3) Perfect Support (To Keep You Going No Matter What)
Now the fun part starts...
When you have all three, you will achieve what's called...
"THE ATOMIC EFFECT"
Where you will become an unstoppable force of CPA exam passing power.
If you'd like to know more about the U.C.E.G. Method and the Atomic Effect, I did put together a free training for the whole process.
No optin or anything
It's six videos and over 2,800 words detailing each step to achieving the Atomic Effect.
If you are interested link
Bernard Vs Sally Case Study
Now what's really fun for me as a CPA exam mentor is that I get to watch first hand people transform from a Bernard to a Sally with the help of the U.C.E.G. Method.
So for example...
I just got an email from one of my Mentees, Pat, about some recent score results.
Check this out!
I even got an opportunity to ask Pat to share a bit about how he found success the 3rd time around and this is the exact email he sent me.
It's Phenomenal!
Hi Bryan,
Sure, I am happy to share my story if it will help others!
What I would tell anyone on the fence about using UCEG:
(1) if they are someone who has already tried and failed, and they think they don't want to spend additional money, I think they should go ahead and purchase it because the reasonable cost of UCEG pays for itself in terms of how much you save long term when you stop having to retake sections.
I considered trying UCEG after my first failed FAR and I didn't because I thought I then knew what I needed to do and I didn't want to spend more money. <-- (BRYAN NOTE: Typical Bernard Behaviour here)
Then I failed the second time!
The structure that Ultimate CPA Exam Guide lays out really helps with compartmentalizing the sections into manageable tasks, and at the same time moving the study time into a more finite period provides the proper amount of pressure to keep motivated and doesn't draw it out to the point where you can't remember any of the first material by exam day.
It really does work.
And (2) what I would tell anyone who is about to embark on this journey, is that I WISH I had started with this!
When I started trying to study the very first time it was so overwhelming and depressing.
It all felt so daunting and impossible. Especially right when you come out of school, you still think you need to read every word of text and listen to every word of lecture and hand-write your notes.
If I had started with UCEG from the very beginning I wouldn't have felt so alone in the process and confused about how to tackle everything.
I, also, was someone who ridiculously signed up for all 4 sections at once at the very beginning.
I wasted so much money along the way!
It can be really difficult for people who were used to being excellent students to fully comprehend that this exam is truly like no other exam we ever took in college and grad school, and some of us need help understanding how to properly tackle this beast! <-- (BRYAN NOTE: The transformation to a Sally Mindset is complete!)
I also want to point out for anyone considering UCEG: did you ever play a sport or play an instrument growing up?
Did you need a coach, or did you have the inherent knowledge on how to play the sport/instrument?
When I told my parents about how I signed up for UCEG I explained that while it was not a replacement of my actual study material, it was like gaining a coach who could help me understand how to better approach studying and time management.
That’s really what most of us need: a coach.
Because trying to tackle the whole exam is like trying wade through a whole master’s program, but without any guidance or mentorship.
And this time around I am approaching the exam like it is another graduate program, that each section is one class or semester.
When you talked about how we need to approach this like four sprints instead of one marathon, that really helped everything seem more manageable and able to be tackled.
I actually started my process several years ago.
After muddling through the motivation struggle and frittering away the summer between graduation and starting in public, I had BEC passed and a whole lot of money down the drain for the other sections.
I then took FAR for the first time 3 years ago, then again last fall. I started my 6 months plan with UCEG in April and hopefully I can be done in October and move on with my life! I actually even bought a bulletin board where I posted up a lot of the coaching materials from UCEG (the motivations, the what do I need to be doing differently, how to tackle SIMs, and my study/rewards calendar) and I have this right by my bed. I look at this every day and remind myself those reasons WHY.
That’s the other thing that UCEG helped me with – focusing on the WHY, not to mention figuring out all my daily time wasters!
I also think about what you said about the importance of positive thinking before bed.
So every night when I get ready I look over my motivations and the calendar and I try to think positive thoughts!
Hats off to Mr. Pat...
With the help of the U.C.E.G. Method, he was able to identify how to study the RIGHT way for him.
He cut out the busy work.
And honestly he studied just a little bit too hard and missed the perfect score of a 75 by 1 point - lol
I have a ton of other success stories, just like this, but Pats is one of my favorite 🙂
And fun fact.
Everything I teach in Ultimate CPA Exam Guide mentorship program comes from hundreds of hours of research and interviews, BUT MORE IMPORTANTLY my own personal experience and results.
And these same strategies have worked for over 400+ of my students who have implemented my study tactics.
When I started, I had NO CLUE what I was doing and if I can learn how to pass the CPA exam and actually do it, so can you.
Plus you need to understand that this is so much more than just the CPA exam.
What's amazing is that within a couple months of passing the CPA exam, I negotiated my way back into Public Accounting and worked for PwC.
This included a nice $12K raise.
After putting in two years at PwC, I was able to find an assistant VP of Financial Reporting position and negotiated an additional $13K/yr raise.
Making it a $25K/yr increase over my pre-CPA days just two years earlier.
Assuming everything stays the same that $25K/yr X my remaining 40 years of working comes to a cool $1,000,000.
Not bad for a one-time $5,000 investment in myself 😉
Now please don't misunderstand...
I don't tell you all this to brag, but to show you what is possible when you put your mind to passing the CPA exam and taking control of your career.
It is by far the most powerful certification that any business professional can achieve.
And I've been shouting this from the mountain tops ever since.
Conclusion...
A Bernard expects to pass the CPA exam on his/her first try - because college wasn't that bad.
A Bernard is a last minute crammer who loves to wing it. That's primarily how a Bernard rolls.
Overconfidence is always the downfall of a Bernard...
Mix that overconfidence with ego and a dash of failure and you get...
...a Bernard "bear trap."
The outcome of which is burn out, depression and eventually giving up on becoming a CPA.
Sallys are different...
A Sally understands that the CPA exam is designed for failure.
With the average pass of rate of a section of the CPA exam being only 47%, a Sally knows that the road ahead is not easy.
Not one little bit.
It requires discipline and determination.
A Sally is focused on surrounding herself with the right people.
People to hold her accountable.
A Sally also does research on all the available study materials available.
She determines what systems and processes will maximize how she learns best and makes targeted investments in the right tools.
It starts with the right mindset (anyone can think like this). It starts with defining WHY you would want to put yourself through the HELL that is the CPA exam.
Now I know I've been hammering this point home and I'm sure you get it by now.
But I'll end with this...
There are different "layers" to both a Bernard and a Sally.
Some Bernards are (very) content operating as their Bernard role. They love the chaos of cramming at the last minute going through life unorganized.
When they scrape by with a pass by the skin of their teeth, they see it as a big win.
They're happy and their overconfidence swells to new heights.
But if they bomb the exam... and it almost always happens... it destroys their world.
They go into isolation...
...they blame the world for their failure.
...they head to the forums where thousands of other Bernards hang out. They feel comfortable being around bunches of Bernards.
Now some good news.
Some Bernards know they're a Bernard... and they want to change. But mostly, they just don't (yet) know how. They wanna be a Sally - if they only knew how.
There's still hope for those Bernards.
Sallys pass the CPA exam. Some on their first try. Others after multiple failures.
...But the key difference is that Sallys persevere.
The most successful Sallys, they have a healthy FEAR of the CPA exam.
They respect it for what it is. A test of your knowledge, fortitude, and alcohol consumption.
...and the rarest Sally attribute of all - truly great accountants don't get in this to make money (as their primary motivator), but to seek a calling.
One of the most famous CPAs and PwC Alum, Phil Knight, founder of Nike Inc. shared this in one of my favorite books ShoeDog.
Don't settle for a profession or even a career. Seek a calling. If you're following your calling, the fatigue will be easier to bear, the disappointments will be fuel, and the highs will be like nothing you've ever felt.
Consequently, the side effect of "seeking a calling" (doing something that can change the world for the better) is typically a butt load of money.
It can make you millions (or even billions).
And in Phil Knight's case, becoming a CPA was an integral part of finding his calling.
What about you?
Are you a Bernard or a Sally?
If you're currently a Bernard - then if you want to survive your journey to the CPA, you have a decision to make (reread the Bear Grylls quote).
But whatever you choose, know that it's the right decision (for you).
I made the decisions I made out of college because at the time I thought that was the right decision. I didn't know I was a Bernard. I didn't know how to think like a Sally.
In 2009 I decided to change my core thinking. I embraced the mindset of a Sally. That was my decision. For me, it paid off. Massively.
I choose to follow my calling, and it was the CPA exam that got me here.
What about you? Have the guts to roll the dice. Perhaps it's time to make the right decision. The decision to learn how to transform from a Bernard into a Sally by following the U.C.E.G. Method.
- BRYAN KESLER, CPA
[ ABOUT BRYAN ]
After discovering exactly what it takes to pass the CPA exam after failing the CPA exam multiple times, Bryan decided to share his story with the world.
His website, podcast and youtube channel have been viewed hundreds of thousands of times by CPA candidates across the world.
He has made it his life mission to work with CPA Candidates who just can’t seem to figure out how to pass the CPA exam. To transform their mindset, to give them the focus and motivation they need to pass.
This program helps accounting professionals like yourself save time, money and frustration on your journey to passing the CPA exam.
[ Have You Joined Bryan's FREE U.C.E.G. Method Community Yet? ]
For more of Bryan’s mentoring content and exclusive trainings, you can join the free U.C.E.G. Method Facebook Group, exclusively for accounting professionals taking the CPA exam.
If you wish you had someone to hold your hand on your journey to passing the CPA exam….
If you wish you had a place where you could connect with REAL people and not some anonymous forum…
If you believe that you are capable of passing the CPA exam…
Then the U.C.E.G. Method group is for you.
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