[jimboace88]

On the CPA exam sims, if you get a simulation asking for pension funded status (for example) and then there is a box next to it asking you to identify whether the plan is over or underfunded…will the scoring people mark you wrong if your underfunded amounts in the numerical boxes aren’t in brackets?

I haven’t taken an exam yet, so this isn’t some illegal question on my part–it’s based on a sim I just did in review. I got all of the numbers right and identified over and underfunded correctly, but I didn’t put brackets around underfunded. When I checked the solution, there were brackets. However, my identifying the numbers are underfunded clearly shows that I know which direction the numbers are going on?

If the question had specified “please use brackets for negative numbers” or something like that, this wouldn’t be an issue. Of course, that would be too much to ask of the question writers.

FAR 07/27/11 - 87
AUD 10/01/11 - 85
BEC 11/15/11 - 87
REG 01/03/12 - 92

[Anonymous]

The instructions for each sim will tell you whether or not to put negative numbers in parenthesis.

[Author]

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