[Editor's Note: this article is in reference to the old paper-based exam, not the computer-based exam that is now in use.]
Arrive Early
Plan to arrive at the exam location 60 minutes early if you are driving. This gives you peace of mind in arriving in plenty of time and gives you a few minutes to gather your bearings and review your notes.
Enter the exam room at the time directed by your state board - generally, 30 minutes early. The examiners close the doors at the time to distribute exam booklets. They open the doors again after all candidates in the room have received their booklets.
Bring your notes
Bring your notes to the Exam site. About 50 percent of students who fail the exam don't bring their notes with them. Consider that if it's not in your mind's eye at the last minute you may not remember it in the exam room. Besides, having your notes with you will provide an added feeling of support and confidence even if you never refer to them.
Start with What you Know
A great approach to the CPA exam is to start with what you know. Begin with answering the multiple-choice questions first to help you pick up valuable time you can dedicate to answering essay questions. Beginning with the easiest multiple-choice questions first and work through this entire section before beginning the essays. Then, target the easiest essay question first working your way towards the most difficult question. This not only helps you gain valuable time for the tougher essay but helps build confidence in your performance on the exam.
Take breaks
Breaks are important during the exam as they help you re-focus and gain confidence. When you are stuck, breaks relieve tension and let your thinking crystallize. Try taking a brisk walk to re-circulate blood to the brain before re-entering the exam room.
Don't stress about time
Don't stress about time when taking the exam. Most candidates finish at least 30 minutes early. Furthermore, don't expect to make up for a weak subject area by putting in more time on subjects you know because you will not get points over the maximum allocation.
Don't worry about completion
Don't worry about finishing any essay or format problem. Forget your psychological need "to complete". Also, don't expect a problem to balance on the first or even the second attempt. Stay calm and stick with it.