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In the new version of the CPA exam, there is a new standardized break that stops the test clock. The test clock stops for 15 minutes if candidates accept to take this new standardized break.
Candidates can take a break only between testlets. This means that they cannot take a break when the testlet is currently open (MCQs, TBSs, or WCs currently on screen). They have to complete and submit a testlet. Once they submit a testlet (unless the final testlet), the screen is becoming blank on the background and, at that time, candidates have the option of taking a break.
There are 4 optional breaks between testlets because there are 5 testlets.
Between Testlets 1 & 2: Optional but Non-standardized Break
Between Testlets 2 & 3: Optional but Non-standardized Break
+++ Between Testlets 3 & 4: Optional STANDARDIZED Break +++
Between Testlets 4 & 5: Optional but Non-standardized BreakAll breaks are optional to the candidates, so candidates can either accept or decline taking a break.
Non-standardized breaks do not stop the test clock, so the clock keeps running. Candidates can run the risks of losing valuable testing time and potential rushing through the test. They are advised to use their break time wisely (e.g. going to the restroom for 3 minutes and that’s it).
A new STANDARDIZED break is offered only after submitting Testlet 3 (first TBS testlet). This new type of break stops the test clock for 15 minutes, so candidates do not have to worry about the clock running and losing valuable testing time. Once candidates click on the option that they choose to take a break, the test clock stops at that point in time. When 15 minutes of free time (clock stoppage) are all used up and candidates are still taking their STANDARDIZED break, the test clock begins running again.
If candidates decide to decline (not choosing) a STANDARDIZED break, they will lose this opportunity completely and it cannot be carried over between testlets during the remainder of the test.
Once candidates relaunch the test in the testing center after finishing with their STANDARDIZED break for LESS THAN 15 minutes, the test clock starts running again and any unused remaining free time of the STANDARDIZED break will be lost (and will not be used).
For all breaks:
– Candidates have to leave the testing center (They cannot sit and relax in the testing center while taking a break.). When standing up, they have to take everything from their “teststation” (noteboards, markers, locker key, and other permitted items) (BUT NOT computer, monitor, mouse, keyboard, or center-provided silent headphones).
– Once candidates exit the testing center (room with computers and teststations), they must do fingerprinting, sign out on the log book, and give noteboards and markers to the Prometric desk clerk.
– Even with the 15-minute STANDARDIZED break, UNFORTUNATELY (I think in all cases), candidates CANNOT use prohibited items (not even consuming foods, drinks, snacks, or gums to revitalize their minds to prepare for what is next on their test). Also, they cannot get access to their lockers or even their cars (or their friends’ cars) to get things. Candidates CAN, for examples: go to the restroom, sit down in the waiting room, manage stress (e.g. taking deep breaths), walk (or jog) around the building or parking lot, do jumping jacks (or other stretching exercises) outdoors, or other permitted mind-relaxing activities within the vicinity (e.g. business park or plaza). Prometric implements heavy security measures: many active cameras in the testing room and the surrounding areas including a parking lot and a building (even elevators, and within other offices or businesses in the whole complex).
– When candidates go back from their break, they must do fingerprinting, sign in on the log book, and go through scanning on a hand-held metal detector before reentering the testing center. They get the noteboards and markers back from the Prometric desk clerk. Once cleared to go into the testing center, they have to use the launch code again from the noteboards to relaunch the test.For 15 minutes of the new STANDARDIZED break, candidates can take about up to 2 of 15 minutes going through Prometric security protocols (e.g. fingerprinting or being scanned). This may leave net of 13 minutes to do permitted activities (mentioned above).
TIPS
+ I think it is not recommended for candidates to take any non-standardized breaks.
+ I recommend for candidates to take and accept the new STANDARDIZED break because they have to rejuvenate themselves to prepare on what lies ahead during the last 2 hours of their tests. They anticipate 6 more TBSs in the next (actually the final) 2 testlets (except BEC, which has 2 more TBSs and 3 WCs in the final 2 testlets) that require them to use Analysis (and Evaluation) that require more critical thinking and a lot of brainpower.
– Even though candidates CANNOT have (and use) prohibited items [not even foods (apples, bananas, oranges, etc.), drinks (bottled water), snacks (crackers, Smarties, etc.), or gums (bubble or chewing)] during their STANDARDIZED break, they can do stress-relieving and mind-relaxing activities to function their brains more powerfully and effectively.One Last Note:
Note that a single non-standardized break lasting for more than 10 minutes will be reported to your Board of Accountancy. This applies also to a STANDARDIZED break, except for this is lasting for more than 25 minutes to be reported to your Board of Accountancy.Best of Luck for the CPA candidates taking the new version, beginning on April 1, 2017.
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