[James]

After taking FAR I had that question in the back of my mind leaving the exam. It was not super clear on what I should do for the lines not used. I know in many cases the new instructions say to enter 0s if there is no adjustment or to leave the line blank… I guess my question is if anyone knows if they penalize for entering 0s on blank lines not used or for NOT entering 0s in areas not used…. I’d be interested to know because I think I may have done it both ways on the unused lines possibly hurting me. I wonder if an actual person looks at them and can evaluate the intention.

[TheeAccountant]

If it told you to put zeros and you didn’t, yes it’s marked wrong. Same thing if it asked you to leave it blank. This is an important part of the exam, that you can follow instructions. I really think that’s what they’re testing one on with this, so you gotta be careful. It’s easy points to follow the directions. If it hurt your score you’ll have to remember this next time.

[jeff]

From a past thread: https://www.another71.com/cpa-exam-forum/topic/simulations-leave-blank-vs-putting-a-zero/

Update – the AICPA has spoken: https://www.another71.com/cpa-exam-forum/topic/blanks-vs-0-on-simulations-straight-from-the-aicpa/

[Author]

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