Becker Bump Explained

Many CPA candidates report experiencing or perceiving what’s commonly referred to as the "Becker Bump." Let me explain this phenomenon the way I see it.

The concept of the "Becker bump" refers to the observation that candidates often score higher on the actual CPA Exam compared to their practice exams in Becker. While this phenomenon might seem like a boost specific to Becker users, it can be explained by two key factors:

1. Grading Methodology Differences

• Becker's Grading: Becker grades its practice exams using a straightforward percentage method. For example, if you answer 60% of the questions correctly, your score will reflect 60%.
• CPA Exam Grading: The actual CPA Exam is graded differently. Instead of a simple percentage, it uses a scaled scoring system based on your performance relative to other candidates. I explain this is in article here: https://www.dhirubhai.net/pulse/how-interpret-your-cpa-exam-score-report-future-cpa-cia-cgma-macc-q0aze/?trackingId=0RnPieZBR8uj7ojtKpPZbg%3D%3D.
• This means your score isn't just about the number of questions you answer correctly but also about how well you perform compared to the overall pool of test-takers.
• Impact: The actual AICPA CPA Exam includes candidates with a wide range of abilities, from below-average performers to top achievers. On average, about 50% of candidates fail the CPA Exam. This means that if you perform at an "average" level, your score may still be higher because the exam uses a scaled scoring system that evaluates your performance relative to the entire pool of test-takers.

Candidates from for-profit proprietary schools, such as Strayer, DeVry, and Phoenix Online, tend to have an average CPA Exam pass rate of only 25%. This significantly lower pass rate highlights the broader range of performance levels within the candidate pool, which can work to your advantage if you perform above this lower tier.

In contrast, a significant number of Becker candidates come from AACSB-accredited schools or are employees of the Big 4 accounting firms. These individuals are generally (and it’s important to emphasize very generally) more academically prepared than the average CPA test-taker. This level of preparedness can make Becker candidates' performance appear stronger on exam day when compared to the broader candidate pool.

2. Learning and Review Process

• After taking a Becker practice exam, candidates are typically more aware of their mistakes. Most then take the time to review and learn from those errors.
• By the time they sit for the actual CPA Exam, candidates are better prepared to avoid repeating the same mistakes, leading to improved performance.

Conclusion

The so-called "Becker bump" isn't a specific feature or boost tied to Becker; it’s simply a natural outcome of the grading differences and the candidate's learning process. The practice exams help identify weak areas, and with diligent review, candidates are better equipped to excel on the actual CPA Exam. This explains why many candidates see higher scores on the actual exam compared to their Becker practice tests.

These are the two main reasons I can identify (or think of) for the "Becker Bump." However, there may be additional factors contributing to this phenomenon. If you can think of others, feel free to share your insights!

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