Glass Half Empty? Optimism and the CPA Exam

Ben is a NINJA CPA Blogger.


I know, an optimist typically views the glass as half full, but since last summer I’ve been seemingly sipping away at the bitter drink that is the CPA exam.

I’m halfway done though, and each new swig brings me that much closer. It’s an acquired taste.

My ambition is to sit for REG in early April, and then give FAR my best shot before the window closes at the end of May.

The taxation portion of REG isn’t cutting this plan any slack. I am getting the hang of it, but it’s taking up more time than originally expected.

For Regulation, I will likely tally 3,500 questions from the Wiley Test Bank. As I’m just finishing Corporate Taxation, I’m already at 1,000. There’s a nice correlation between the NINJA Notes chapters and Wiley Test Bank sections. As a result, I can focus on one area at a time.

I begin by writing out the notes, then cover all the Wiley questions, and then revisit the notes with audio. After my Wiley sessions, I have a much better understanding of the material because they explore many different situations. When the notes are revisited, everything starts to come together.

Ultimately, everyone will utilize different study routines based on personal preference. My biggest advice is to maintain a positive attitude. It will not only serve us well in our studies but also on exam day.

There will be parts of the exam that will discourage us. We may dominate the first testlet and then, 10 questions into the second, begin budgeting out our re-examination fees.

On both AUD and BEC, I submitted my final answer with less than a second to spare. Many of you will find yourself in the same situation. That final submission could be the difference between 74 and 75.

Keep studying, and remember that with each logged hour we’re closer to finishing that glass.

If it weren’t for the bitter, the sweet wouldn’t be nearly as sweet.



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