Why aren’t more kids sitting for the CPA exam?
By Jay J. Moeller
Partner, Battelle & Battelle LLP
Everyone knows how easy it is to fall into the trap of procrastination. While the computerized exam is a great step forward, the continuous nature of it makes it too easy for candidates to delay sitting, and I venture most think they have very good reasons for delaying getting into the exam process. Add to the procrastination trap the reality that most firms are incredibly busy and have lost focus on the exam & aren’t pushing their staff, we have a ‘perfect storm’ of candidates not sitting for the exam.
Note: Jay has served on the AICPA’s Standards Settings for Uniform CPA Examination Committee and also is a question contributor to the Uniform CPA Examination.
