Benjamin Brow, a senior accountant at Maddox Ungar, PLLC, in Bingham Farms, can tell you the secret to preparing for the CPA Exam: “study, study, study!”

Brow is a veteran of both the written and computerized versions of the exam – he took the written version in its entirety and then took the Financial Accounting & Reporting section in the computerized version of the exam.

Brow said his studying tactics for both exams were essentially the same, even though the formats were different.

To prepare for the exam, Brow said he enrolled in a review course which provided him with excellent text books. He also purchased flash cards and attended workshops.

“I found the most success studying by working the multiple choice questions from each chapter,” Brow said. “I would answer a question then immediately look at the answer page and check my results. On the answer page there was an explanation of why the answer was right and why the other selections were wrong. I made sure that I went through all of the questions and answers at least twice. I also made it a point to continually review the flash cards...in the car, while working out, by the pool, etc.”

Brow’s plan of attack also focused on taking practice exams to familiarize himself with the new format and the new content of the computerized exam, such as the new simulations found in the computerized version. He utilized the practice exams available on the CPA Exam web site to get accustomed to the simulations and other aspects of the computerized exam.

Brow said a benefit of studying for the computerized exam is that you don’t have to study for all four parts at once.

“There was a lot of pressure when I studied for all four parts when I took the paper exam,” Brow said. “I was intimidated by the rule that said you had to get at least 50 percent in all parts in order to keep any parts you pass. This kept me up at night wondering if I had done enough in my weakest section to cover that 50 percent parameter.”

Brow said a difficult aspect of the computerized exam was that it didn’t allow you to visit previous “testlets” (the sections of the computerized exam are referred to as testlets) to change answers.

The simulations were difficult for a similar reason, Brow said. “I remember being in the first simulation feeling the pressure of the clock ticking and wondering if I should continue to squeeze all I could into this simulation, or should I go on to the next simulation where I might know more? It is really a ticking conundrum that makes you sweat.”

Brow said that while on the written exam he could skip around in the sections and see what was ahead, he did not have this luxury on the computerized exam. For this reason, he suggests monitoring the time closely on the computerized exam.

“Remember that you do not know what lies ahead in the simulations or how long they might take to complete,” he said. “I would suggest leaving yourself at least 45 minutes to an hour to complete each simulation.

“And remember, if you are having trouble with a question or problem and you feel that you prepared yourself properly for the exam, chances are that lots of other people are having trouble with the same question. Try to stay calm, work fast and trust your instincts.”

Brow also noted that you have to use the calculator on the computer for the computerized exam – if you’re not familiar or don’t regularly use the calculator on your computer, be sure to practice!

What Brow liked most about the computerized exam was that your scores come faster.

“I like the faster response time in which you receive your scores,” Brow said. “It was much nicer to receive the exam results one month later instead of three months later.”

One last tip from Brow: “I would suggest preparing for the exam by obtaining some good review course materials and continually working the multiple choice questions. I would also suggest working the practice exams offered on the (CPA Exam) web site in order to become acquainted and comfortable with the format of the exams.”

Brow has passed his CPA Exam and is currently enrolled in the Walsh College Masters of Science in Taxation program in order to fulfill the 150-Hour requirement to be a CPA.