Blake Carroll: The CPA Exam Isn’t Testing How Smart You Are | Accounting Conversations episode artwork

EPISODE · Aug 27, 2026 · 47 MIN

Blake Carroll: The CPA Exam Isn’t Testing How Smart You Are | Accounting Conversations

from CPA Trendlines Podcasts · host CPA Trendlines

PwC consultant and CPA exam coach says success depends less on being the smartest person in the room and more on managing time, building effective habits, and continuing after setbacks.Accounting ConversationsWith Chayton FarleeCenter for Accounting TransformationThe greatest obstacle standing between most CPA candidates and their licenses is not intelligence. It is time. That distinction matters, says Blake Carroll, CPA, a deployment consultant with PwC who helps aspiring CPAs develop the plans, habits, and mindsets they need to pass the exam.“I truly believe anyone can pass it,” Carroll tells host Chayton Farlee on the Accounting Conversations podcast. “It’s not a test of intelligence. It is a test of endurance.” MORE CPA Trendlines Streaming Network In the episode, Carroll and Farlee, an assurance associate at CliftonLarsonAllen, explore what makes the exam so difficult — and why the skills candidates develop while preparing for it can continue serving them long after they earn their licenses.Carroll knows candidates must master a large volume of technical material, often while working full time, attending school, or managing family responsibilities. They must sustain that effort for months and sometimes longer, without the frequent deadlines and feedback that help structure a college course. The resulting pressure can lead candidates to question whether they are smart enough, moving quickly enough, or studying the right way.“Anxiety can kill more CPA dreams than the difficulty of the material,” Carroll says.

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Blake Carroll: The CPA Exam Isn’t Testing How Smart You Are | Accounting Conversations

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