Study Strategy
How to Manage Exam Anxiety and Time Pressure During CPA Tests
By SimplyCPA · 11 October 2026
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- Have a time plan: Know how many minutes you have per MCQ and per simulation before you walk in.
- Rehearse: Take at least one full timed practice exam using the AICPA's sample tests and real interface.
- Use the break: The standard 15-minute break after testlet 3 doesn't count against your time — take it.
- Hard questions are normal: Some are unscored pretest items; answer, flag and move on.
- Accommodations: Candidates with documented needs can request testing accommodations through their board under the ADA.
Build a time plan
| Section | MCQs | TBSs | Suggested split (of 240 minutes) |
|---|---|---|---|
| FAR | 50 | 7 | About 75 min MCQ (1.5 min each), about 150 min TBS, 15 min buffer |
| AUD | 78 | 7 | About 100 min MCQ (1.25 min each), about 125 min TBS, 15 min buffer |
| REG | 72 | 8 | About 95 min MCQ, about 130 min TBS, 15 min buffer |
| ISC | 82 | 6 | About 110 min MCQ, about 115 min TBS, 15 min buffer |
These splits are our suggestions — adjust for your strengths. Write checkpoint times on your noteboard at the start.
Rehearse under real conditions
- Take the AICPA's free sample tests to learn the interface, tools and navigation.
- Do at least one full four-hour mock exam in one sitting, at the same time of day as your real exam.
- Practise the break: stand up, drink water, don't review notes.
On the day
- Arrive early; check-in and security take time.
- Start each testlet by noting the clock.
- If a question stalls you for more than twice its time budget, answer your best guess, flag it, and move on.
- Remember that some questions are unscored pretest items — one unfamiliar question doesn't mean you're failing.
- Never leave a question blank; there's no penalty for wrong answers.
- Take the standard break after testlet 3 — it doesn't use your testing time.
Managing anxiety
- Preparation is the best antidote — confidence comes from practice under exam conditions.
- Use slow breathing for a minute at the start and at the break.
- Sleep properly in the week before, not just the night before.
- Focus on the current question, not your running score — you can't calculate it anyway.
Testing accommodations
Candidates with a documented disability can request accommodations (such as extra time or a separate room) under the Americans with Disabilities Act. For boards using NASBA's CPA Examination Services, there's a Testing Accommodations Request Form; some boards, such as Illinois and Florida, handle requests themselves. Apply well before you schedule.