@Kricket — Yeah, that's pretty accurate. While I am not “freaking smart” like your son, I do get a “gut feeling” when I'm taking an exam. I prepare as much as I can, approach each question calmly, try not to over-analyze, and I (almost) NEVER change my initial answer. I have changed an answer or two before, but as a rule, I approach each question carefully, select my best option and don't look back. I never “flagged” questions on the CPA, that just facilitates crippling anxiety (in my opinion). But again, it's not a function of being smart, it's just the way people operate when they're taking exams. I know a lot of incredibly bright people that just are not good test takers…I don't think it makes them any less intelligent, I just think they get in their own way when they're taking exams. I don't know if there are test-taking improvement websites out there, but my biggest piece of advice would be to stay out of your own head.
I don't know if you ever played sports, but I was a baseball player (obviously), and at a pretty early age, I had to learn how to stay out of my own head. You get behind in the count, 0-2, you start thinking, “this guy doesn't have incredible speed, I'm probably getting junk in the dirt”, but then if you start thinking, “but wait, maybe he's expecting me to think that and he's gonna bring the cheese”; all of a sudden, you're not even realizing that he's in the windup and if you went with your gut you'd be focused on the release point to see which way the seams are spinning, but instead you're expecting heat and your golfing at garbage. Maybe that's a bad metaphor for you, but the main take-away is this…you can be your own best friend or your own worst enemy. The mind is the most powerful thing in the Universe…it can make you think/do/see crazy things…be a jedi master and have control over your mind. If you over-analyze, logic goes out the window and panic ensues.
Well that's a lot of crap I just spit out…I hope some of it helps you.