Writing the CPA Exam

Advanced Business CommunicationFall 2011

Writing the CPA Exam

Advanced Business Communication Fall 2011

Essay ExamsThe key to doing well on writing prompts in an

essay exam is organization.First, because in a timed exam, you don’t have the

luxury of revising and tinkering with a draft.Second, exam graders are looking at your exam in

a very cursory fashion. The responsive details should be crystal-clear.

Develop a consistent method to attack essay exam questions that helps you focus in on the relevant details.


Essay ExamsI faced similar questions on the bar exam. The method

I was taught involved sketching out a brief outline of your response before you start writing your response.

The idea is to resist the urge to do an information dump.

Just write some quick bullet points that help you organize your thoughts.

I think this is a good method for a number of reasons.First, it makes your slow down and think.Second, it helps you organize your answer.Third, it helps you remember your answer.


First ReasonSketching an outline makes you slow down and

not simply write whatever pops into your mind.An outline makes you think through your

answer and all the possible issues raised in the question.

Sometimes when you read a question, the most obvious issue will immediately come to your mind. Resist the temptation to begin writing on the basis of that issue alone.


First ReasonThere may be other issues that won’t become

obvious until you have read the entire question and had a moment to think about it.

Also, giving yourself a moment to relax and breath before formulating your response can help clear your mind.

This does take time, but I think it is worth it.


Second ReasonSketching out an outline helps you organize your

answer.The exam instructions emphasize organization and

paragraph development in your responses.What they don’t want to see is someone frantically

spitting out accounting principles.Rather, they want a professional-looking document.They want to see developed paragraphs with topic

sentences that move to a logical conclusion.So you have to know the content of the paragraphs

before you write them, not as you write them.


Second ReasonFor example, suppose there is a writing question on the CPA

exam that asks about the potential for fraud in a given scenario.After thinking about the given facts, you decide that there are

three different risks for fraud presented in the case.Therefore, you might write a paragraph that begins with a topic

sentence stating that there are three risks. Then, subsequent sentences describe each of those risks in turn

and explain why each of them constitutes a risk.You wouldn’t be able to write such a topic sentence if you had

not sketched out your outline first. You would only realize that you are discussing three risks by the time you finish.


Third ReasonSketching out an outline is also helpful because it

allows you to get your ideas on paper so that you don’t have to remember them.

Thus, when you begin writing, you will not forget any of them. You have them written out in front of you.

You are already stressed out enough in the middle of the CPA exam. You don’t need the additional stress of thinking of four responses, but then forgetting your last one.

Can you imagine the frustration??


Writing IssuesThe question prompts all have these general

instructions:You will be graded on technical content and writing skills.Technical content is graded for information that is helpful

for the intended user and clearly relevant to the issue.Writing skills are evaluated for the development,

organization, and appropriate expression of ideas in professional correspondence.

Use a standard business memorandum format with a clear beginning, middle, and end. Do not use a table, bullet point list, or other abbreviated presentation.


Spotting IssuesThe idea behind these writing questions is to show that you

can apply your accounting knowledge to real-world problems.So you should think about your answers in terms of

accounting principles. In many cases, the question tells you what issues to look for,

but in some cases, it may be very broad, requiring you to decide what principles are relevant.

You will have to know what principle or rule is relevant. The exam prep classes will probably help you do this. Mental checklist?A series of questions you can ask yourself about the transaction?


Spotting IssuesMy point is that you want to discuss the accounting

issues in a very concise and obvious way.Make it easy for the graders to see that you know

which accounting issue is involved and how it is relevant.

Concise means don’t talk about anything other than how the accounting principle relates to the question.Don’t try to show the reader that you know the history

of GAAP or the reasons it is a good idea to have GAAP.Those ideas will probably be totally irrelevant.Just identify the relevant principle or rule.


Analyzing IssuesMany of the sample questions I have reviewed ask you

to discuss a particular practice (usually something like advantages and disadvantages).

Others ask you apply principles to a given scenario.The model answers use a consistent pattern:

Briefly restate the question or topic of discussion.Discuss the advantages in one paragraph and

disadvantages in another paragraph.Conclude with a brief statement if the question asks for

your recommendation.Include a polite closing inviting follow-up.


Analyzing IssuesBe sure to stay on topic. If the prompt asks about the

purpose and limitations of a particular practice, make sure everything in your response is about the purpose and limitations.

Good idea to treat each issue individually.Also, they are testing your ability to respond to a

particular audience. If the audience is a non-technical person, you may be

expected to explain technical accounting concepts or define terms.

So don’t skim over the recipient of your memo. You should make note of it in your brief outline.


Other Writing IssuesThe test writers also want you to demonstrate

your ability to compose professional communications.

They want responses that have a professional tone.Word choice: use the technical terminology

correctly.Formality: Refer to people as Mr. or Ms. So and

so. Don’t use first names.Complete sentences and punctuation count.


Other Writing IssuesThey don’t say this in the writing prompts, but I think

plain language also counts.It gives your writing a feeling of directness and clarity.

Avoid those long, convoluted sentences we talked about. Favor shorter sentences.

Favor sentences that have subject close to the main verb and object of the sentence.

Favor active voice. Favor subject actors and verbs that express the main

action.Be careful about ambiguous pronoun references.


Other Writing IssuesNo: Mr. Frank performed an examination.No: The decision was made by the Board of

Directors.

Yes: Mr. Frank examined the ledger.Yes: The Board of Directors decided that …

Being concise also means that you waste less time writing.


Other Writing IssuesThe test writers emphasize developed paragraphs with

a clear beginning, middle, and end.Just be mindful about how your are organizing your

paragraphs.I don’t think they are asking for one particular

paragraph formula.But they want paragraphs that are organized with

transitions and paragraphs that develop the idea.

Remember our discussion of paragraph styles in the plain language presentation?


Paragraph Styles


Paragraph StylesIllustration paragraphs: Topic sentence

states a claim. Subsequent sentences illustrate, showing that the claim is true.


Paragraph StylesClassification paragraphs: Topic sentence

divides the topic into sub-parts or species. The body paragraphs explain and contrast each one.

Sometimes the topic sentence will list all the species.


Paragraph StylesCompare and Contrast paragraphs: Develops the

paragraph topic by using similarities and differences.

Used when you want to highlight a change.


Paragraph StylesCompare and Contrast paragraphs: Also

notice how the paragraph is organized. The first sentence expresses the “before” condition. The second sentence provides evidence or explains the “before”

condition. The third sentence provides evidence or explains the “after”

condition. Then the fourth sentence expresses the “after” condition.


Developing the IdeaThe model answers develop and idea rather than just state a

conclusion. Like the B&E Concrete paragraph shows the reader how we got to

the conclusion.Sometimes this means a paragraph that explores the effects of a

given procedure or policy. Sometimes this means showing evidence for the claim. Topic sentence. Claim sentence. Evidence and elaboration sentences.

They also like obvious transition words First, second, etc. References like this Contrast words like however, on the other hand,


Practice QuestionLet’s work two writing questions that appear in the

Wiley’s CPA Exam Review 2011.Formulate your response to the sample questions.We’re not testing your accounting knowledge, so

use whatever resources you want, including the Internet or each other.

Our focus is on practicing the form of essay exam questions.

Then we will compare responses.And look at a model answer from the book.


Practice Question


Practice Question

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Writing the CPA Exam