CPA Ethics and Governance exam-day guide
CPA Ethics and Governance · Prepare for the day ahead.
Your checklist
Photo identification
Bring the original government-issued photo ID in the name used on your enrolment. Confirm with the provider which forms of ID are accepted and whether a digital ID is permitted - do not assume.
Exam confirmation / booking reference
Print or save offline a copy of your exam confirmation showing date, start time, venue or online link, and candidate number.
Approved calculator
Bring only a model on the provider's permitted list. Confirm with the provider whether calculators are allowed at all for this subject and whether memory must be cleared.
Permitted reference materials
Some subjects allow a specified annotated or clean text; others are closed-book. Confirm with the provider exactly what is permitted and in what condition (for example, no loose inserts).
Pens, pencils and eraser
Bring spares in a clear pouch. If the exam is computer-based, confirm whether any rough-work materials are supplied or must be requested.
Non-smart wristwatch
Useful where the exam platform's clock is not visible or the venue clock is unclear. Smart watches and phones are almost always prohibited at the desk - confirm the provider's rule.
Water in a clear, label-free container
Check the venue's rules on drinks and food, particularly for online-proctored sittings where an unscheduled break may not be allowed.
Layers of clothing
Exam halls are often cold or unevenly heated; dress in layers you can remove without leaving the room.
Travel and arrival plan
Plan to arrive well before the reporting time, allowing for transport delays, security screening and ID checks. For remote sittings, plan a quiet room, a reliable connection and a backup internet option.
Practice on the delivery platform
Complete any available practice or demo exam in the same interface so navigation, flagging, calculator and formula tools are familiar before the real sitting.
Subject structure summary
Bring a one-page outline of module weightings and question types (your own summary, not a prohibited crib sheet) so you can allocate time before you start.
Emergency contact and provider support number
Save the exam-support contact offline so you can reach the provider immediately if the platform fails or your ID is queried.
Plan the day
Stop learning new content. Re-read your own summary notes and worked examples, and do one timed practice run under exam conditions to rehearse pacing.
Re-check the logistics: exact start time in your local time zone, venue address or online link, reporting time, and the provider's list of permitted and prohibited items.
Identify your weakest two or three topic areas and do targeted revision only - ethics frameworks, professional standards, governance principles and case-based application tend to carry the marks.
Protect sleep. Do not trade a full night's sleep for extra revision; recall and reasoning degrade more than the extra hour helps.
Pack the checklist items in one bag and lay out your ID and confirmation where you cannot forget them. For remote sittings, test the camera, microphone, browser and system check.
Do a light review of frameworks and definitions only, then stop. Confirm your transport plan and set two alarms.
Eat properly and arrive or log in early. Avoid last-minute cramming of new material - it increases anxiety without improving recall.
Do a final check that nothing prohibited is on you or at your desk (phone, notes, smart watch). For remote sittings, close other applications and clear your workspace as instructed.
Read the instructions, note the total number of questions and marks, and write down your per-question time budget before starting.
Work in passes: answer everything you know, flag anything uncertain, and return to flagged items. Never leave a question blank if there is no penalty for guessing - confirm the provider's guessing policy beforehand.
For scenario questions, identify the stakeholders, the relevant principle or standard, and the best course of action - then eliminate options that are merely legal, merely convenient, or merely self-protective.
Check that every question has a response, verify you have not mis-keyed answers on the answer sheet or platform, and submit deliberately rather than letting time expire.
Rules to check
Bring the original photo ID in your enrolled name; a candidate whose identity cannot be verified may be refused entry or have the sitting voided. Confirm the accepted ID types with the provider.
Only items on the provider's permitted list may be at your desk. Phones, smart watches, notes and unapproved texts must be switched off and stored as directed - possession at the desk is usually treated as misconduct even if unused.
Academic integrity applies throughout: no communication with others, no sharing of questions during or after the sitting, and no impersonation. Penalties typically extend beyond the exam to your enrolment and professional body membership.
Rules on toilet breaks, leaving the room and extra time differ between test centres and remote proctoring. Confirm the provider's policy before exam day, and assume the clock does not stop unless you are told otherwise.
If the platform fails, or your connection drops, note the time and contact provider support immediately - do not attempt to restart or re-enter without guidance, as attempts may be logged.
Scoring rules vary: confirm whether wrong answers are penalised, whether multiple-choice questions allow partial marks, and how the pass mark is set. Do not import assumptions from another exam.
Allowable materials such as annotated texts, formula sheets or dictionaries must be in the exact condition permitted. Confirm what counts as 'annotation' before you write in a book.
Time is not transferable between sections unless the provider says so. Follow the on-screen or invigilator instructions on section locking rather than planning on moving back and forth.