How to Study Smarter for the CPA Exam: A Practical Guide for Aspiring CPAs

By Blake Carroll, CPA, Blake Carroll Coaching

The CPA exam is not passed by logging endless hours behind a screen or staring at a book, passively consuming the information. It’s passed by studying smart and executing a detailed plan. In today’s fast-paced world with so many demands on your time, every minute counts, and as aspiring CPAs, you must maximize each study session with purpose and specificity.

The key is to cut through all the noise and options and to focus on techniques that drive long-term retention. Instead of drowning in information overload, adopt a method that builds understanding and recall. This is about quality, not just quantity.

Replace passive review and consumption with active learning. Instead of watching lectures or re-reading notes, challenge yourself to retrieve key concepts from memory. After all, that’s what you have to do on the actual test! After covering a new topic, close your materials and explain what you just learned, either out loud or in writing, but in your own words. This active recall is essential for cementing the material in your mind.

Next, pair active recall with spaced repetition. One study session isn’t enough to build lasting memory. Schedule reviews of each topic at increasing intervals, perhaps a day later, then three days, then a week, to ensure the concepts stay fresh. Structured repetition is a cornerstone of effective exam preparation for any test.

Evaluate your study resources critically. Combine paid review courses with free resources like AICPA sample tests, professional forums, or YouTube tutorials to fill any gaps without overwhelming your schedule or budget. The OSCPA offers members free quarterly mock exams from Surgent.

Efficiency in studying is non-negotiable. Use your work breaks and early mornings wisely. Whether it’s a quiet 30-minute session before work or a focused study period during lunch, these pockets of time can add up to significant progress when used consistently. Don’t discount how much five or 10 minutes of time can add up if it is repeated daily over several months. Slow progress is better than no progress!

Time management is the foundation of a successful study plan. Block out dedicated study periods in your calendar and treat them like important meetings. If it’s not in your calendar, then it isn’t real! This is a very powerful accountability and commitment device. Planning your study sessions in advance removes uncertainty and creates a routine that becomes second nature. You don’t want to have to think about if you are going to study, it needs to become just something that you do automatically.

Implement the Pomodoro Technique to maintain focus. Work in 25-minute intervals followed by a 5-minute break to reset your mind. This method helps prevent burnout and keeps your concentration sharp throughout each session.

Recognize that every candidate learns differently. Visual learners should incorporate diagrams, charts, and color-coded notes, while auditory learners benefit from reciting material aloud or listening to recorded lectures. Kinesthetic learners should lean into hands-on activities like writing out processes by hand or engaging in active problem-solving.

Your note-taking strategy must go beyond simply transcribing lectures and copying word for word. Write in your own words, summarize key concepts, and organize information in a way that makes sense to you. Effective notes serve as a personalized guide when it comes time to review and reinforce your understanding. At the end of the day, your notes are about helping you learn, not having them just for the sake of having them.

Practice questions are essential, not optional. Regularly challenge yourself with multiple-choice questions and task-based simulations. This not only tests your recall but also builds the critical thinking skills necessary for the actual exam. You should be spending more time on practice questions compared to the passive learning methods that we talked about earlier. Practice questions are the closest you can get to what you need to be able to do on test today itself.

When you encounter mistakes in practice questions, analyze them carefully. Identify whether the error was due to a gap in knowledge or a misinterpretation of the question. This feedback loop is invaluable for focusing your future study sessions on weak areas. Getting a question wrong is the best feedback mechanism you can get while studying because it shows you where to direct your time.

A successful study plan involves constant refinement and adjustment. Continuously self-assess what is working and what isn’t working. Lean into the former and eliminate the latter. Review and reflect on your progress regularly. Set aside time each week to revisit past topics, assess your understanding, and refine your strategies. This habit not only reinforces memory but also builds the self-assurance necessary for exam day.

Build a detailed study schedule that fits your unique lifestyle. Consider all responsibilities, from work to personal commitments, and carve out specific times dedicated solely to CPA preparation. Try to make those specific times at the parts of the day that you naturally have the most energy and focus, which will help you be much more productive.

A structured plan removes uncertainty and keeps you on track, day after day, week after week, month after month. Discipline and consistency are your greatest allies. Commit to your schedule even on days when motivation is low. Those days will inevitably happen, and when they do, you need to be able to rely on self-discipline instead. A steady, daily commitment, no matter how short, is far more effective than sporadic, intense sessions. Failing to recognize and implement that is one of the most common problems that candidates run into.

Avoid burnout by scheduling regular breaks and downtime. Recognize when you need to step back and recharge. Burnout will only derail your progress because you simply won’t be as productive if you are trying to study when you are exhausted and depleted. A well-rested mind absorbs and retains information far better than one that is constantly under pressure, stress, and anxiety.

Ultimately, success on the CPA exam comes from a smart, disciplined approach. Focus on active learning, enforce a regular review schedule, and manage your time meticulously. With a clear plan and effective study methods, you have everything you need to pass the exam and advance your career.

Now is the time to take action. Implement these strategies immediately, stay committed, and adjust as you learn more about your own study habits. Your future as a CPA is within reach, but you have to get to work and make it happen!

Blake Carroll, CPA is Manager on the People/Talent Team of a Big 4 Public accounting firm in North Carolina. While working in public accounting, he has grown a passion for helping people pass the CPA exam because he knows how difficult it is. He truly believes that with the right habits, mindset, and skills anyone is capable of passing and becoming a CPA. Blake lives with his wife and two labradoodles outside of Raleigh.