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ch08 - CHAPTER 8 Motivating Students to Pass the CPA Exam...

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CHAPTER 8 Motivating Students to Pass the CPA Exam WHY MOTIVATE THEM? Are you asking yourself why you should spend time and effort motivating your students to take the CPA exam? After all, nobody motivated you. You took the exam because you knew that being certified would benefit you for the rest of your working career. Yes indeed, the CPA credential has proven to be very beneficial whether you work in public accounting, corporate America, education, or government. Those three little initials after your name do matter. What makes the situation different? Why motivate them now? The difference is, your students will scatter after graduation, become immersed into the working world, and have no set time schedule to help push them into taking the exam. Under the pencil-based exam, the May and November time schedule has helped guide the candidate decision process. Under the old exam schedule, everyone knew you had two shots a year. Now, the number of times a candidate can sit for an exam section is 4 times a year, instead of 2 times per year. Now, candidates choose from over 50 days in each of the 4 test windows. What happens when you give your students several alternatives? At first, they think it is so nice of you. Then, after time goes by and they haven’t yet made a choice, they wish you would have helped push them into making a decision. It’s human nature to look at a schedule and say: “I’ll do that tomorrow, I have time.” Under the computer-based test (CBT), the choice of test dates has gone from two to two-hundred (50 days in 4 quarters)! Add to that the fact that they can take the exam 75
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76 Chapter 8 Motivating Students to Pass the CPA Exam one section at a time. That’s a whole lot of choices. Your students just might need your help. Some states, such as California, New York, and Pennsylvania, have always allowed candidates to sit for a section at a time. But remember those candidates had only two choices a year. The May and November rule helped drive the exam takers to sit then or know that their next chance would be 6 months away. What might happen under the new CBT rules? Some believe the number of candidates may drop off dramatically due to procrastination, fear of the new format, and/or failure upon their first attempt. Recall the rule that says if a candidate fails a section, they are not allowed to sit for that section within the same test window. Will candidates try, fail, and then give-up? Will they use one test window simply to take a section without intense study, just to see if they can pass? Will students give-up quicker because they feel they are the only ones to fail? Under the pencil-based test, when a student failed, they had a whole lot of company, as 70 – 80% of the total candidates failed. Will the candidates delay the exam process by registering and reregistering due to busy life styles? Can we count on our graduates to be self-disciplined enough to make the exam a priority? Under tight times, employers cut CPA review course support. Might the lack of monetary support affect the number of
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