Study Strategy
How to Prepare for the CPA Exam While Working Full-Time
By SimplyCPA · 11 October 2026
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- Find hours you already have: Early mornings, lunch breaks and commutes add up to 6–8 hours a week before weekends.
- Study in short blocks: 45–75 minute sessions on one sub-topic beat occasional long sessions.
- Practice over passive review: Questions and simulations build exam skill — re-reading notes doesn't.
- Use your employer: Ask about fee reimbursement, study leave before exams and lighter allocation in exam weeks.
- Protect your health: Sleep, one rest day a week and planned breaks between sections prevent burnout.
1. Audit your week
Track one normal week. Most professionals find time they didn't know they had:
- Early morning (45–60 minutes before work) — often the most reliable slot.
- Commute (30–60 minutes) — flashcards, audio summaries or MCQs on your phone.
- Lunch (20–30 minutes) — 10–15 MCQs.
- Weekends — two longer blocks for simulations and review.
2. Make every session count
- One sub-topic per session — e.g. "bond premium amortisation", not "long-term debt".
- Active recall — close the notes and write out the rule or journal entry from memory.
- Questions in every session — even 10 MCQs at the end.
- Review mistakes the same day — see how to review MCQs.
3. Plan around work peaks
- Know your busy season (for US tax and audit teams, typically January to April) and plan lighter study or review phases then.
- Schedule exams just before peaks rather than during them.
- In crunch weeks, switch to a minimum: 20 MCQs a day keeps the material fresh.
4. Get support at work
- Ask whether your employer reimburses exam fees or review courses, offers study leave before an exam, or can reduce allocation in exam week.
- Let your manager know your exam dates early.
- Find a study partner at work — accountability helps.
- Ask whether a licensed CPA at your firm can later verify your experience for licensure.
5. Avoid burnout
- Take one full day off each week.
- Protect sleep — memory consolidation depends on it.
- Take a short planned break (one week) after each exam before starting the next section.
- Expect a bad week; the plan should survive it.
6. Use work as study
Notice where your work touches exam content — a lease agreement, a tax return, a control test. Explaining your work in exam terms is excellent revision.
For a full schedule, see the 6-month framework for working professionals.