If you memorized the answers then you are going to bomb the CPA exam because those questions will not be exactly the same as what you've studied. THAT is the danger of memorizing the answers: You think you're ready when in reality you're miles away from the finish line of being ready.
That's why you need to learn WHY the other answers were wrong. This is part of the studying.
If you're taking MCQ's on Wiley Test Bank and CPAReviewforfree, both will tell you this crucial information. I highly recommend Wiley Test Bank but recommend CPAReviewforfree as a secondary. The latter doesn't have the HUGE NUMBER of questions that the former has (and that will help you since you won't be memorizing answers) but tends to have questions harder than Wiley.
√ FAR - 81 10/2011 √ AUD - 84 11/2011 √ BEC - 89 01/2012 √ REG - 82 02/2012
√ ethics - 90 10/2011 √ CPA Certificate √ CPA License certificate
REGISTERED LICENSED ILLINOIS CPA
PMP - Pass - 3P 2MP