The Certified Public Accountant (CPA) Exam is a rigorous test that requires more than just knowledge of accounting principles—it demands excellent time management skills both during preparation and on exam day. With four sections to pass candidates must develop strategies to optimize their study time and complete the exam within the allotted time.
Poor time management can lead to unfinished questions, rushed responses, and lower scores, even for candidates who know the material well. Therefore, learning how to effectively allocate study hours, pace yourself during the exam, and avoid common time-wasting traps can make the difference between passing and failing.
This guide provides essential CPA Exam time management tips to help candidates stay on track, maximize efficiency, and improve overall performance.
Why Time Management Matters for CPA Candidates
Contents
The CPA Exam is designed to test candidates’ ability to apply accounting knowledge under strict time constraints. Each section of the exam is four hours long and consists of a mix of:
- Multiple-choice questions (MCQs)
- Task-based simulations (TBSs)
- Written communication tasks (BEC section only)
While this might seem like plenty of time, many candidates struggle with pacing, spending too long on certain questions and running out of time before completing all testlets. A well-planned time management strategy ensures that every question gets an appropriate amount of attention while minimizing the risk of leaving answers blank.
Time Management Strategies for CPA Exam Preparation
Develop a Structured Study Plan
Effective time management starts long before exam day with a structured study plan. Without a schedule, candidates often procrastinate or spend too much time on easier topics, leaving difficult areas underprepared.
A well-structured study plan should include:
- 8–12 weeks per exam section to allow for comprehensive coverage.
- Daily or weekly study goals to keep progress on track.
- A mix of study methods, including reading, lectures, MCQs, and simulations.
- Regular review sessions to reinforce previously learned material.
By sticking to a planned schedule, candidates maximize study efficiency and reduce last-minute cramming.
Prioritize High-Impact Study Areas
Not all exam topics carry equal weight, so focusing on high-impact areas can improve study efficiency. Reviewing the AICPA blueprint for each section helps candidates identify which topics appear most frequently and deserve more study time.
For example, in FAR, areas such as revenue recognition, leases, and consolidations are heavily tested. Spending more time on these ensures that you’re well-prepared for high-scoring questions.
Use Timed Practice Exams
Taking full-length timed practice exams is one of the best ways to improve pacing and time management skills before test day. Simulating real exam conditions helps candidates:
- Get used to working under time pressure.
- Identify which question types take the longest to answer.
- Develop a strategy for handling difficult questions without wasting too much time.
Practice exams train candidates to think and respond quickly, making it easier to stay within time limits during the actual test.
Adopt the 80/20 Rule for Studying
The 80/20 rule, also known as the Pareto Principle, suggests that 80% of results come from 20% of efforts. For CPA candidates, this means focusing on the most important topics and question types rather than trying to master every single detail.
For example, if certain topics account for the majority of test questions, prioritizing those topics yields higher returns than spending excessive time on low-weight subjects.
Time Management Tips for Exam Day
Stick to a Time Allocation Strategy
Each CPA Exam section is four hours long, but testlets are structured differently, requiring candidates to pace themselves accordingly. A general time allocation strategy per section might look like this:
- Multiple-Choice Questions (MCQs): 50% of total time.
- Task-Based Simulations (TBSs): 50% of total time.
- Written Communication (BEC only): 20–25 minutes per response.
For example, in FAR, which has 66 MCQs and 8 TBSs, a good strategy would be:
- MCQs – 1 hour and 45 minutes.
- TBSs – 2 hours and 15 minutes.
Sticking to a structured time-per-question approach prevents candidates from spending too long on difficult questions and rushing through later sections.
Don’t Get Stuck on a Single Question
A common mistake is spending too much time on one difficult question, which can disrupt the entire test flow. If a question seems too complex or time-consuming:
- Mark it for review and move on.
- Answer as best as possible within a reasonable time limit.
- Return to it only if time allows at the end.
Many CPA Exam candidates fail because they spend too much time on early questions, leaving insufficient time for later testlets, particularly task-based simulations.
Use the “Flag and Return” Method
Most CPA Exam software allows candidates to flag questions for review. This strategy helps candidates:
- Move quickly through easier questions to save time.
- Identify tricky questions and revisit them later.
- Avoid mental fatigue from overanalyzing difficult problems early in the test.
By skipping and returning later, candidates maximize the number of questions they can answer while ensuring all easy points are secured first.
Manage Breaks Wisely
The CPA Exam allows for one optional 15-minute break, but knowing when to take it is crucial. Candidates should:
- Use the break strategically—after completing all MCQs and before simulations.
- Avoid using breaks too early, as it interrupts momentum.
- Take short breathing exercises or stretch to stay mentally alert.
Planned breaks help reduce fatigue and improve focus during the second half of the exam.
Avoiding Common CPA Exam Time Management Mistakes
Even well-prepared candidates can make time management errors that hurt their performance. Common mistakes include:
- Spending too long on multiple-choice questions, leaving too little time for simulations.
- Not practicing under timed conditions before exam day.
- Failing to pace written communication responses in BEC.
- Skipping the final review due to poor pacing.
By recognizing and correcting these time-wasting habits, candidates can improve efficiency and accuracy during the CPA Exam.
Frequently Asked Questions
How can I manage my time effectively while studying for the CPA Exam?
Create a structured study schedule that allocates specific hours to each topic, ensuring balanced coverage over 8–12 weeks per exam section. Incorporate timed practice tests, daily review sessions, and prioritization of high-weight topics to maximize efficiency.
What is the best way to pace myself during the CPA Exam?
Use a time allocation strategy, dedicating 50% of your time to multiple-choice questions and 50% to task-based simulations (adjusting for BEC’s written tasks). If a question is taking too long, flag it, move on, and return later if time allows to avoid running out of time.
How do I avoid spending too much time on difficult questions?
Set a time limit per question, and if you exceed it, make your best guess, flag it, and move forward to ensure all questions are attempted. Practicing under timed conditions before exam day helps build **efficiency and confidence in decision-making.
Should I take the optional break during the CPA Exam?
Yes, taking the 15-minute optional break after the multiple-choice testlets can help reset your focus before tackling simulations. However, avoid taking breaks too early, as this can interrupt momentum and reduce exam efficiency.
Bottom Line
The CPA Exam requires both technical expertise and time management skills. By implementing a structured study schedule, practicing under exam conditions, and applying strategic pacing techniques, candidates can optimize their study time and improve their performance on exam day.
A well-thought-out time management plan reduces stress, prevents rushed answers, and ensures that every section is completed within the allotted time. With discipline, practice, and the right approach, CPA candidates can master time management and increase their chances of passing the exam on the first attempt.