CPA Exam Tips & Strategies

Proven tips and strategies for passing the CPA exam including MCQ techniques, TBS strategies, and time management.

MCQ Strategy

Read the question stem carefully before looking at the answer choices. Eliminate obviously wrong answers first. If you are between two choices, go with your first instinct unless you have a specific reason to change. Do not spend more than 2 minutes on any question. Flag difficult questions and return to them at the end of the testlet. Remember that the first MCQ testlet is medium difficulty and the second adapts based on your performance.

TBS Strategy

Task-based simulations test application of concepts. Read the entire scenario and all exhibits before starting. Use the research tab to look up guidance when unsure. Many TBS have multiple tabs of information. Check your work before submitting. TBS are weighted more heavily than individual MCQs, so allocate sufficient time. Common TBS types include journal entries, reconciliations, research, and document review simulations.

Score Maximization

MCQs are worth about 50% of your score and TBS about 50%. However, MCQs are scored adaptively. Performing well on the first testlet gives you harder questions in the second testlet, and harder questions are worth more points. This means a strong start on MCQs is critical. Do not rush through the first testlet. Also, there is no penalty for guessing, so never leave a question blank.

Mental Preparation

Test anxiety is normal. Practice deep breathing between testlets. Maintain a positive inner dialogue. Visualize yourself passing. Do not compare your progress to others. Focus on your own study plan and practice scores. If you feel overwhelmed during the exam, take a 30-second pause, close your eyes, take three deep breaths, and refocus. The exam is designed so that a well-prepared candidate can pass.

Common Pitfalls to Avoid

Do not study the day before the exam beyond a light review. Do not change your answer unless you have a specific reason. Do not spend too long on any single question. Do not neglect government and not-for-profit topics on FAR. Do not underestimate business law on REG. Do not skip practice exams. Do not rely solely on MCQ practice without also practicing TBS. Do not compare your practice scores to online forums.