Increasing Your Scores
Objective Questions
Objective questions are a major portion of each section of the CPA Exam. Not only can objective questions cover a wide range of topics, providing a larger scope to the Exam, but objective questions are easier to grade.
Never exceed the maximum time until you have attempted answering all questions. Answer the objective questions in the order presented in the Exam. Skipping forward and backward wastes valuable time and you risk omitting some questions entirely.
Read each alternative carefully and eliminate those you immediately identify as incorrect. Review the alternatives not crossed out and determine which one is most appropriate. This is easier said then done!
Answer every question, even if you must guess. Candidates often wonder whether they should guess when they are not sure of the correct response to an objective question. The answer is definitely YES! Even if you are unable to eliminate any of the responses, there is still a chance that the correct answer will be selected by a guess. If you don't guess, you have a 100% chance of being wrong.
Simulation Questions
Simulations are case studies that require the candidate to review business scenarios common to those required of entry-level CPAs. They will then be required to demonstrate their knowledge through the completion of simulation exercises. The exercises are made up of written communication tasks, spreadsheet responses, and forms completion. Simulations will also include an online search as a required task. The candidates will have access to accounting literature databases during the exam; depending on the section they will be directed to Accounting Standards, Auditing Standards, or Tax Code. Each exam section will initially include two simulations. No simulations will be used in the Business Environment and Concepts section.
Follow directions specifically. Study the requirements first. Study the question, noting order requirements, answer methods and if answers may be used more than once. Pay special attention to the subject matter being emphasized.
Complete all tabs. When you are finished go back and make sure each element of each tab is fully completed. You do not want to risk receiving only partial or no credit because you forgot to complete one of the tabs.
Check math if time permits. Review the solution for completeness, accuracy and format. Use the remaining time to review the solution. Recheck your math using the calculator feature provided.
Written communication should be clear and concise. Effective writing skills include the following six characteristics:
- Coherent organization
- Conciseness
- Clarity
- Use of standard English
- Responsiveness to the question
- Appropriateness for the reader