A lot of CPA candidates are stuck in this loop:

You watch the lecture → it makes sense
You take notes → you feel good
Then you do MCQs → and get crushed

It’s frustrating.

And it makes you feel like you’re not getting it.

But here’s the reality:

You don’t fail AUD because you don’t understand it.
You fail because you haven’t practiced applying it yet.

The exam doesn’t test:
“Do you recognize this concept?”

It tests:
“Can you apply this in a slightly different way than you’ve seen before?”

That’s a completely different skill.

And it only comes from:
→ Doing questions
→ Getting them wrong
→ Understanding why

Not from watching more lectures.

So if you’re studying tonight, try this:

Skip the lecture.
Do 20–30 MCQs instead.
Review them slowly.

It might feel harder in the moment…

But it’s exactly what moves you forward.

– Joey