[Editor's Note: this article is in reference to the old paper-based exam, not the computer-based exam that is now in use.]

Let's take one question at a time. How should you spend your last few days before the exam? That's an easy one. Assuming you've been following a disciplined study schedule, it's time for last minute review. To do this, have a friend, colleague, or study buddy put together a simulated exam. Actually block out time periods comparable to the time required on each section of the exam and take the practice test. Work in a quiet room under exam conditions (e.g., no interruptions, timed, etc.). Next, grade your exam using an approach similar to the one employed by the AICPA. This practice will reap benefits on exam day and should give you suggestions for last minute study.

Testing experts actually disagree over the next topic: should you "cram" before the exam. While I discourage waiting until the last minute for intense preparation, it is my opinion that last minute "touch-up" work can be instrumental to successful completion of the exam. Using the results of your practice exam(s) and the AICPA content guidelines, focus on areas likely to be tested and/or areas of weakness. Although review material cannot be carried into the exam room, preparation in your car, over lunch, etc., can provide those extra points we're looking for. So, photocopy that conceptual framework, the three paragraphs of the audit report, the types of funds in governmental accounting, etc., and review them as often as possible before the exam begins.

Now, for the big day. Some common sense tips that may help:

• Plan to arrive at the testing facility early. Don't take chances on getting lost or heavy traffic.
• Dress in layers (i.e., sweater over clothes, etc.). This will allow you to adjust to varying room temperatures.
• Bring "energy" snacks (e.g., bananas or chocolate, depending on which expert you believe) as the local rules permit.
• Promise yourself to stay for the entire time period allotted to each section. Oftentimes, those last few minutes result in ideas that can be translated to points. If all else fails, proofread your work and double-check your answers for careless mistakes.

Finally, begin now to prepare yourself mentally for the challenge that is ahead. The exam is difficult and many people give up without trying. Tell yourself now that you are as prepared as the person sitting next to you. Remember, you only have to score 75 percent -- that means you can miss 25 percent!

Good luck on the exam. I'd love to hear your study strategies and how effective they were in helping you become a CPA.  Email me at rwyatt@drury.edu