After going through the certification training and test and seeing complaints similar to my own experience, I think the QBO Pro-Adviser certification is a complete scam where the test is structured so only a certain % of people pass, irrespective of the answers provided on the test.  That would explain why: (1) there are questions / answers on the exam that are NEVER covered in any of the preparation material; (2) multiple choice answers are nebulously drafted so they could be true AND false because of the poorly structured wording of the question; (3) sample questions on the preparation material are very easy while the exam questions very hard; (4) QBO will not provide details on which questions were missed.  I've spent over 100 hours on this certification and for what?