CPA Review Course for Retakers (2026): What to Change After a Failed Section
Kyle Ashcraft, CPA · 2019 CPA Exam Scores · 95 FAR · 98 BEC · 91 REG · 90 AUD
The score comes back, it is not 75, and the first instinct is almost always the same: do more questions. In my own practice data, that is exactly what failing students do, and it is the least useful thing they could change.
This page is for anyone choosing what to do, and which course to use, for a retake. I will show you what my students' data says separates a pass from a fail, because it is not what most retakers assume.
Quick answer: pick the course that fixes why you failed. Ran out of practice: add a large question bank such as UWorld or Gleim. Concepts never clicked: switch to teaching-led lessons such as Maxwell CPA Review. Firm pays for Becker: keep it and add teaching for your Weaker areas. In my data, more questions alone is not what separates a pass from a fail.
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Last updated October 2026. Student figures come from Maxwell CPA Review onboarding surveys and practice data as of October 2026. They describe my students, not every CPA candidate, and pass and fail outcomes are self-reported.
What do CPA retakers actually look like?
Retakers are not a small group. About two in five of my students are retaking a section when they sign up, and the share is highest on FAR. Their most recent scores are lower than most people expect:
| Retakers' most recent score | Share |
|---|---|
| Under 60 | 42% |
| 60 to 69 | 39% |
| 70 to 74 | 16% |
The median is 63, and on FAR it is 58. So the typical retaker is not a few points short. They are short by enough that a different approach matters more than a few more weeks of the same one, and that is the reason more than a third of my students give for choosing Maxwell CPA Review: they needed a different approach after a prior attempt.
Why is doing more questions the wrong first move?
Because in my data, question volume is not what separates passers from failers.
| Before the exam, in the same section | Reported a pass | Reported a fail |
|---|---|---|
| Practice questions answered | About 1,300 | About 1,300 |
| Lecture videos watched | 71% | 54% |
| Multiple-choice accuracy | 77% | 70% |
Same volume. The difference is in how much of the teaching they had actually watched. That is a correlation in a self-reported sample, not proof that lectures cause a pass, but it fits a pattern retakers often describe: they could recognize an answer they had seen before and could not build one when the facts changed.
And yet after a fail, the grinding gets worse. More than half of a failing student's practice in that section happens after the score arrives, against about one sixth for a student who passed. Retakers are working hardest at the thing that did not separate them from a pass.
The other gap: misses. In my practice data, more than half of first-time misses are never seen again. When a missed question does come back, students get it right about 62% of the time. Revisiting your misses is the easiest improvement available, and almost nobody does it.
What does your score report actually tell you?
More than most retakers use it for. The report rates your performance in each content area as Stronger, Comparable or Weaker against candidates who just passed. That tells you where to spend the next six weeks, and just as importantly, where not to. A retaker who restudies the whole section from page one spends half their time on areas they were already passing.
I walk through how to read every part of it, and how to turn it into a plan, in what your CPA score report actually tells you. You can also run your report through the free CPA score report analyzer.
Should you switch CPA review courses after failing?
Not automatically. Switch the part that failed you, not everything.
- If you understood the material and ran out of practice, your course was not the problem. Keep it and add a larger question bank. UWorld and Gleim have the strongest banks in the category.
- If the concepts never clicked, more of the same lectures will not fix it. That is a teaching problem, and the fix is a different explanation of the topics in your Weaker areas.
- If you could not sit down consistently, that is a habit problem. A study system built for short sessions helps more than new content.
- If your firm pays for Becker, keep it, and add teaching only for the topics that did not land.
Diagnose before you buy. The data above says the instinct after a fail is more volume. The change that matters is how you study the areas your report marked Weaker.
What should a CPA retake plan look like?
Here is the shape a retake plan should take, for a section with about six to eight weeks before the new exam date:
| When | What you do |
|---|---|
| Week 1 | Read the score report area by area. Take a baseline assessment so you see where you stand now, not where you stood on exam day. |
| Weeks 2 to 5 | Weaker areas first. For each topic: the lecture, then its quiz set the same evening. Do not skip the lecture because you have "already seen this." |
| Every weekend | Every question you missed that week, plus simulations on the same topics. |
| Final 2 weeks | Final review of the high-priority topics, a full simulated exam, and one more pass through your misses. |
The lecture in weeks 2 to 5 is the step retakers most want to skip. It is also the step the data points to.
Which CPA review course is best for a retake?
The one that fixes the reason you failed. Here is how I would match them:
| Why you fell short | What fits |
|---|---|
| Not enough realistic practice | A large question bank: UWorld, Gleim, or NINJA's practice tools |
| Concepts never clicked | A teaching-led course: Maxwell CPA Review for short lessons built on worked journal entries, or i75 for longer explanations |
| Could not study consistently | A habit system such as SuperfastCPA, alongside the course you own |
| Firm pays for Becker | Keep Becker, add teaching for your Weaker areas |
For the full comparison of every major course, see the CPA review course comparison.
Sources: Maxwell CPA Review onboarding surveys, question bank practice data and self-reported outcomes, October 2026; AICPA candidate score report format.
Frequently asked questions
What is the best CPA review course for retakers?
The one that fixes why you failed. If you ran out of practice, add a large question bank such as UWorld or Gleim. If the concepts never clicked, use a teaching-led course such as Maxwell CPA Review. If your firm pays for Becker, keep it and add teaching for the areas your score report marked Weaker.
Should I do more practice questions after failing a CPA section?
Not as the first change. In Maxwell CPA Review's practice data, students who reported a pass and students who reported a fail answered about the same number of questions; the difference was how much of the lecture content they had watched. Fix understanding in your Weaker areas first, then practice.
Should I switch CPA review courses after failing?
Switch the part that failed you, not everything. Keep your course if you ran out of practice, change the teaching if the concepts never clicked, and add a study system if the problem was consistency.
How should I use my CPA score report for a retake?
Use the Stronger, Comparable and Weaker ratings to decide where to spend your time. Start with Weaker areas, keep Comparable areas warm with practice, and do not restudy Stronger areas from scratch.
Start with the free CPA 101 course
Practice all 25 of the 2026 AICPA released MCQs, plus a free study outline, and see whether the explanations work for you before your retake. FAR, AUD and REG tracks available. No credit card required.
Kyle Ashcraft, CPA scored 90 or above on every section of the CPA exam in 2019, including a 95 on FAR. He is the founder and sole instructor of Maxwell CPA Review, where he creates every lecture, textbook and study outline himself.
Reach him at MaxwellCPAreview@gmail.com.
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