Choose an area of interest:
Search 

Choose an area of interest:


How to Fail the CPA Exam


(SmartPros) As part of the Becker follow-up program, students who had failed the exam (before the CPA exam was confidential) brought their papers in for Becker instructors to critique and advise them on how they can improve. Here is what instructors typically found during critiques.



[Editor's Note: this article is in reference to the old paper-based exam, not the computer-based exam that is now in use.]

  • Fifty percent of failing students didn't bring their notes to the exam site. If it is not in your mind's eye at the last minute, you may not remember it in the exam room.
  • Seventy percent of failing students didn't write their Mnemonics on their question booklet immediately upon starting the exam. Once written down you don't have to worry about forgetting to do it.
  • Ninety percent of failing students didn't spend their first few minutes analyzing the essay and OOF questions. Analyzing questions allows you to determine the easiest question first which will build your confidence and save you time!
  • None of the failing students did a keyword outline of the essay questions in advance of writing out the entire answer. The keyword outline will assure that you are answering the requirements of the questions.
  • Seventy percent of the failing students said they never referred to the "requirements" of the essay questions. You must continually reread and dissect the requirements to insure that you don't go off on tangents and to insure that you answer every aspect of the requirements!
  • Sixty percent of failing students failed to read all of the ABCD selections before selecting an answer. A terrible mistake, as many times two or even three answers appear to be correct.
  • Ninety percent of failing students never put a T or F next to every ABCD option assuring themselves that they read the entire question. This is a foolproof way to protect yourself from missing double negative, selecting an early "distracter", and other exam tricks. It also makes it possible to locate your "second best" answers with a "?" mark quickly for the following step.
  • Eighty percent of failing students never counted their ABCD answers to see if their selections were within "range". Marginal selections (with "?" marks) could have been changed by this procedure and many would have passed!
  • Ninety-five percent of failing students left the exam early. It's hard to get points if you're not in the room!
  • Sixty percent of failing students didn't write everything they could think of when answering an essay question. They forgot the essay grading system is a positive grading system and that they only get credit for correct statements and are not downgraded for wrong statements.

2000, Smartpros Ltd. All Rights Reserved.

Related Stories
 
 
Important Tips for Exam Day

If You Do Not Pass the CPA Exam

No More Highlighters

Cope with Exam Anxiety

  Related Courses
 
Online CPE Subscriptions


 
Would you recommend this article?
5 (yes, highly)
4
3
2
1 (no, not at all)
Comments:


 
 
About SmartPros | Accounting Products | Professional Education | Marketing Services | Consulting | Engineering Products | Contact Us
2009 SmartPros Ltd.