CPA Exam Notes + Sharks

Shawn is a weekly Club 75 Blogger as he documents his journey through the CPA Exam. He has been a member of's Club 75 since December 2010.

I just finished my notes. There are a lot of them, and my writing is still chicken scratch, but having these notes has been a lifesaver when working MCQs and simulations. The most important rules for me were probably the Even pencil size/pressure and using Blanks boldly.

When I look at areas with rushed writing, sure enough, the content hasn’t stuck very well in my mind; sometimes, I don’t even remember writing the notes. Working the MCQs and simulations also adds a significant amount of random information that needs to be written into my original notes. It’s a good thing because the notes I thought were complete were probably only about 60 – 70% of all the information that will be in there AFTER this round of problems.

Despite my study schedule, one of the things that I have not cut out is my morning surf sessions. Living out in California and right by the beach, I try to go out a few times a week before work. It’s my only source of exercise right now and also a great way to refresh my mind to start off the day.

Oftentimes, you can see seals or dolphins out in the water and they are quite a beautiful sight. The funny thing is that I always see the fins first. Although my brain knows it is dolphins, until the snout pops up, I automatically hear the theme song from Jaws in the background.

Here was my inner monologue this morning:

Hope a shark can’t smell the tasty burger I had last night. Good thing I didn’t go with the fish tacos.

If I did get bit, would I rather lose an arm or a leg? Either way, that would suck…

*Image of Phil Yaeger saying “Remember it this way. If it makes you ‘whole’, it is NOT taxable!”*

At least I wouldn’t get taxed but then again… who would I even get damages from, the Ocean?

If I had to be bit, the ideal situation would probably be if it’s a shark that escaped from Sea World. I could sue them. Although I guess it would then be considered punitive damages and be taxable?

Maybe I should get a job as a lifeguard. If I get bit, it would probably count as Workman’s Comp, which would not be taxable. Sweet.

At this point, I realized that if it WAS a shark, my final thoughts would have been about punitive damages and a guy who likes flavored water.

Oh boy, I need to focus and pass this exam.

The good thing is the information is stuck in my brain somewhere. This week is just working the problems non-stop until I can pull it out smoothly on exam date (8/1). Hope studying is going well for everyone else.

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