On July 11, 2023, I officially passed the USCPA exam.

I had always planned to write about my study journey after finishing the exams, but procrastination won for quite a while. Now, finally, I’m starting this blog to record the process, the struggles, and the lessons I learned along the way.

First of all — the official Pass Letter from NASBA!

(And yes, “International CPA” is my signature 😅)

My preparation period started in August 2022 and lasted until my final exam on June 30, 2023.

Unlike many impressive success stories out there, I did not study every single topic perfectly across all four sections. I was working full-time while preparing for the exams, so my focus was more on studying efficiently and strategically rather than trying to master absolutely everything.

I currently work in the audit division of a Korean accounting firm after passing the KICPA exam. Since it had already been more than five years since I passed the Korean CPA exam, my practical experience definitely helped with FAR and AUD.

However, REG and parts of BEC — especially the IT-related topics — felt completely new to me.

REG was especially painful.

Studying U.S. tax law without being familiar with the legal background, terminology, and general American context was honestly overwhelming at times.

(I already suffered enough from tax during the Korean CPA exam… and apparently USCPA wanted me to suffer again 😂)

As of January 1, 2024, the BEC section has been replaced under the CPA Evolution changes. Still, I believe the overall study approach and preparation strategy remain quite similar.

Through this series, I want to share:

• Why I decided to pursue the USCPA
• How I studied while working full-time
• How I approached each section efficiently
• What worked for me (and what didn’t)

Hopefully these posts can be helpful for accounting professionals who are considering the USCPA path, while also serving as a personal archive of a challenging but meaningful period in my life.

If you’re preparing for the exam or simply interested in the process, feel free to leave a comment or message me anytime 🙂