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According to Adrienne Gonzalez, you need to avoid the hype surrounding upcoming changes in the CPA exam and map out a strategy that uses your strengths.  One change that is occurring is the format of simulations, which will be trimmed down to “simlets.” Instead of getting one topic, you have a better chance of doing well because they will be smaller and consist of several different topics. One thing that will not change is the rolling 18 month period which allows you to keep credit for whatever you have passed in the last 18 months. Another thing that will not change is that the exam changes twice a year. As the AICPA continues to adjust the format, remember that a focus on planned study schedules  and debits on the left and credits on the right are the key to passing the exam.


1.  What are the two biggest changes for the CPA exam that Gonzalez sees for 2011?

2.  Based on these changes, what strategy does Gonzalez suggest?

3.  What hypes does Gonzalez say to avoid?


Gonzalez, Adrienne. (2010). If I Pass CPA Exam Parts in 2010, Will I Have to Pass Them Again in 2011?  Going Concern, June 18. (Retrievable online at

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