How difficult are the questions on the CPA exam?
An often-quoted phrase sums up the answer to this question: “The CPA Exam is a river, a mile wide and an inch deep.” The challenge is not the difficulty of any individual question, but the breadth of the topics tested. You need to know a little bit about a lot. You have to move your thinking from one topic to another very quickly. If you are taking the Regulation Exam, the first question might be on itemized deductions; the second one might cover bankruptcy law, while the third may ask about the taxation of partnerships. Few questions are necessarily difficult by themselves, but that constant movement of topics from one to another poses a challenge. Be sure to work on this in your Exam preparation. How? Take advantage of sample tests in your review materials; most CPA Review Course providers have something called a “testlet” or a “sample exam” or a “practice test.” It is worthwhile to practice with these so that you become proficient with moving quickly from topic to topic. Are you usi
