[spartanhockey]

The 5 min break clock would be separate from the exam clock. If your break exceeds 5 min, additional time would begin to run off the test clock. How have they not figured this out yet?

AUD - 5/2013 91
FAR - 7/2013 92
BEC - 8/2013 90
REG - 8/2013

[wizards8507]

That would make the exam more comfortable. Other things that would make the exam more comfortable:

Graphing calculator

Google

Accounting Standards Codification

Phone-a-Friend

Open book format

Multiple choice limited to “A” or “B”

8 hour time limit per section

No 18-month window

The point is, the CPA Exam doesn't just test your knowledge. It tests your ability to apply that knowledge under a certain set of conditions. You may benefit from a five minute break. Another tester may benefit from using those five minutes to do some extra calculations. Part of the conditions under which you must prove your knowledge includes a finite amount of time that you must manage effectively.

NY CPA

[Anonymous]

There is certainly the logic of the above post. I would also add that there are typically hazing rituals associated with most “exclusive” organizations. The mental abuse of the CPA exam and a long standing tradition among CPAs. If they had to suffer to get their CPA certification then by george the younger generation should suffer too!

[Author]

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