The SmartPros survey of nearly 160 respondents who plan to take the CPA exam found that the vast majority -- 78 percent -- can't seem to find the time to prepare for the exam.

The survey asked, "Which of the following obstacles are in your way of taking the exam?"

Can't seem to find the time to prepare	78%
Not sure I know the content well enough to take the exam	42%
Need more credits before I can sit for the exam	31%
Afraid I won't pass the entire exam in sufficient time	22%
Unsure if the payout will be worth the effort	16%
No obstacles	8%
Other	10%

Half (49 percent) of the respondents said they intend to take the exam within one year, and the other half (51 percent) said they don't know when they'll take the exam.

The survey respondents also received a chance to win a copy of the book, You Can Pass the CPA Exam: Get Motivated, 2nd Edition. SmartPros is pleased to announce the winner: George Spivey, a senior managing consultant for IBM Global Business Services.