Chapter 4: Taking the Examination
This chapter is concerned with developing an examination strategy (e.g., how to cope with the environment at the test center, time management, etc.).
EXAMINATION STRATEGIES
Your performance during the examination is final and not subject to revision. While you may sit for the examination again if you are unsuccessful, the majority of your preparation will have to be repeated, requiring substantial, additional amounts of time. Thus, examination strategies (discussed in this chapter) that maximize your exam-taking efficiency are very important.
Getting “Psyched Up”
The CPA exam is quite challenging and worthy of your best effort. Explicitly develop your own psychological strategy to get yourself “up” for the exam. Pace your study program such that you will be able to operate at peak performance when you are actually taking the exam. A significant advantage of the computerized exam is that if you have scheduled early in a testing window and do not feel well, you can reschedule your sitting. However, once you start the exam, you cannot retake it in the same testing window, so do not leave the exam early. Do the best you can.
Lodging, Meals, Exercise
If you must travel to the test center, make advance reservations for comfortable lodging convenient to the test center. Do not stay with friends, relatives, etc. Both uninterrupted sleep and total concentration on the exam are a must. Consider the following in making your lodging plans:
1. Proximity to the test center
2. Availability of meals and snacks
3. Recreational facilities
Plan your meal schedule to provide maximum energy and alertness during the day and maximum rest at night. Do not experiment with new foods, drinks, etc., around your scheduled date. Within reasonable limits, observe your normal eating and drinking habits. Recognize that overconsumption of coffee during the exam could lead to a hyperactive state and disaster. Likewise, overindulgence in alcohol to overcome nervousness and to induce sleep the night before might contribute to other difficulties the following morning.
Tenseness should be expected before and during the examination. Rely on a regular exercise program to unwind at the end of the day. As you select your lodging for the examination, try to accommodate your exercise pleasure (e.g., running, swimming etc.).
To relieve tension or stress while studying, try breathing or stretching exercises. Use these exercises before and during the examination to start and to keep your adrenaline flowing. Remain determined not to have to sit for the section another time.
In summary, the examination is likely to be both rigorous and fatiguing. Expect it and prepare for it by getting in shape, planning methods of relaxation during the exam and in the evening before, and finally, building the confidence and competence to complete the exam (successfully).
Test Center and Procedures
If possible, visit the test center before the examination to assure knowledge of the location. Remember: no surprises. Having a general familiarity with the facilities will lessen anxiety prior to the examination. Talking to a recent veteran of the examination will give you background for the general examination procedures. You must arrive at the testing center 30 minutes before your scheduled time.
Upon completion of check-in at the test location, the candidate
- Is seated at a designated workstation
- Begins the exam after proctor launches the session
- Is monitored by a Test Center Administrator
- Is videotaped
If you have any remaining questions regarding examination procedure, call or write your state board or go to Prometric’s website at www.prometric.com/cpa.
Allocation of Time
Budget your time. Time should be carefully allocated in an attempt to maximize points per minute. While you must develop your own strategy with respect to time allocation, some suggestions may be useful. Allocate 5 minutes to reading the instructions. When you begin the exam you will be given an inventory of the total number of testlets, including the suggested times. Budget your time based on this inventory.
Plan on spending 1½ minutes working each of the individual multiple-choice questions. Plan on spending about 1¼ to 1½ hours on the simulation testlet.
Techniques for Time Management
The Regulation exam has three testlets of multiple-choice questions with 24 questions each. As you complete each testlet keep track of how you performed in relation to the AICPA suggested time. The Regulation section will also have a testlet containing six task-based simulations. After you finish the multiple-choice testlets, budget your time for the simulations testlet based on your remaining time and the AICPA suggested times. Remember that you alone control watching your progress towards successfully completing this exam.
Examination Rules
1. Prior to the start of the examination, you will be required to accept a Confidentiality and Break Policy Statement.
2. You must not bring any personal/unauthorized items into the testing room. Such items include but are not limited to outerwear, hats, food, drinks, purses, briefcases, notebooks, pagers, watches, cellular telephones, recording devices, and photographic equipment. You will be asked to empty and turn your pockets inside out prior to every entry into the test room to confirm that you have no prohibited items. Lockers are provided for storage of personal items.
3. Breaks may be taken at any time between testlets. However, your exam time continues to run while you take the break.
4. If you need access to an item stored in the test center during a break such as food or medicine, you must inform the Test Center Administrator before you retrieve the item. You are not allowed to access a prohibited item.
5. Any reference during the examination to books or other materials or the exchange of information with other persons shall be considered misconduct sufficient to bar you from further participation in the examination.
6. Penalties will be imposed on any candidate who is caught cheating before, during, or after the examination. These penalties may include expulsion from the examination, denial of applications for future examinations, and civil or criminal penalties.
7. You may not leave the examination room with any notes about the examination.
Refer to the CPA Candidate Bulletin for other rules.
CPA EXAM CHECKLIST
One week before you are scheduled to sit
__ 1. Review law and taxation notecards, and other law and taxation notes for important terms, lists, and key phrases.
__ 2. If time permits, work through a few questions in your weakest areas so that the applicable principles and concepts are fresh in your mind.
__ 3. Assemble materials listed under 1. above into a “last review” notebook to be taken with you to the exam.
What to bring
__ 1. Notice to Schedule (NTS)—You must bring the proper NTS with you.
__ 2. Identification—Bring two valid forms of ID. One must be government issued. The name on the ID must match exactly the name on the NTS. The CPA Candidate Bulletin lists valid primary and secondary IDs.
__ 3. Hotel confirmation—(if you must travel).
__ 4. Cash—Payment for anything by personal check is rarely accepted.
__ 5. Major credit card—American Express, Master Card, Visa, etc.
__ 6. Alarm clock—This is too important an event to trust to a hotel wake-up call that might be overlooked.
__ 7. Clothing—Should be comfortable and layered to suit the possible temperature range in the testing room.
__ 8. Earplugs—Even though examinations are being given, there may be constant activity in the testing room (e.g., people walking around, rustling of paper, clicking of keyboards, people coughing, etc.). The use of earplugs may block out some of this distraction and help you concentrate better.
__ 9. Other—Any “Last review” materials.
Evenings before exams
1. Reviewing the evening before the exam could earn you the extra points needed to pass a section. Just keep this last-minute effort in perspective and do not panic yourself into staying up all night trying to cover every possible point. This could lead to disaster by sapping your body of the endurance needed to attack questions creatively during the next day.
2. Reread key outlines or notecards for Regulation the evening before, reviewing important terms, key phrases, and lists (i.e., essential elements for a contract, requirements for a holder in due course, computation of taxable income, etc.).
3. Go over mnemonics and acronyms you have developed as study aids. Test yourself by writing out the letters on paper while verbally giving a brief explanation of what the letters stand for.
4. Set your alarm and get a good night’s rest! Being well rested will permit you to meet each day’s challenge with a fresh burst of creative energy. You must plan to arrive 30 minutes before your scheduled time.
Exam-taking strategy
1. Review the AICPA suggested times for the testlets to plan your time allocation during the exam.
2. Do not spend an excess amount of time on the introductory screens. If you take longer than 10 minutes on these screens, the test session will automatically terminate. If the exam session terminates, it will not be possible to restart the examination and you will have to reapply to take the section.
3. Report equipment/software issues to the test center staff immediately. Do not attempt to correct the problem yourself and do not use examination time thinking about it before reporting it. Remind the test center staff to file a report describing the problem. The test center staff should be able to handle any equipment or software problems. However, if you believe the problem was not handled appropriately, contact NASBA at
[email protected].
4. Report any concerns about test questions to test center staff after you have completed the session. The members of the test center staff know nothing about the CPA Examination content. The test center staff can report the issues to the AICPA. You should also report concerns about the questions in writing to the AICPA (FAX to [609] 671-2922). If possible, the question and testlet numbers should be included in the FAX.
5. In the event of a power outage or incident requiring a restart, the computer clock will stop and you will not lose examination time. Your responses up to the time of the restart will not be lost as responses are saved at frequent intervals throughout the examination.
6. If you have questions about the examination software functions (e.g., the transfer function), you should read the instructions and “Help” tab information. The test center staff is not familiar with the functioning of the examination software and, therefore, will not be able to help you.
7. The crucial technique to use for multiple-choice questions is to read through each question stem carefully, noting keywords such as “oral,” “without disclosing,” “qualified pension plan,” etc. Then read each choice carefully before you start eliminating inappropriate answers. Often the first or second answer may sound correct, but a later answer may be more correct. Be discriminating! Reread the question and choose the best answer.
8. If you are struggling with questions beyond a minute or two, use the strategy of dividing multiple-choice questions into two categories.
a. Questions for which you know you lack knowledge to answer: Drawing from any responses you have, narrow answers down to as few as possible, then make an educated guess.
b. Questions for which you feel you should be getting the correct answer: Mark the question for review. Your mental block may clear, or you may spot a simple error in logic that will be corrected when you rereview the question.
9. Remember: Never change a first impulse answer later unless you are absolutely certain you are right. It is a proven fact that your subconscious often guides you to the correct answer.
10. Begin the task-based simulations, carefully monitoring your time. Read the information and requirement tabs and organize your thoughts around the concepts, mnemonics, acronyms, and buzzwords that are responsive to the requirements. Constantly compare your progress with the time remaining. Fight the urge to complete one simulation at the expense of others.
11. Each test may include a simulation requirement or question for which you may feel unprepared. Accept the challenge and go after the points! Draw from all your resources. Every simulation (no matter how impossible it may look at first glance) contains some points that are yours for the taking. Make your best effort. You may be on the right track and not even know it!
12. Constantly compare your progress with the time remaining. Never spend excessive amounts of time on one testlet or simulation.
13. The cardinal rule is never, but never, leave an answer blank.
After taking the examination
1. Retain the Confirmation of Attendance form issued after the examination because it provides valuable contact information.
2. Report any examination incidents/concerns in writing, even if the issues were already reported to test center staff.
3. If you feel that the circumstances surrounding your test administration prevented you from performing at a level consistent with your knowledge and skills, immediately contact NASBA at
[email protected].
HAVE YOU MADE YOUR COMMITMENT?
