Myanmar CPA Part II exam-day guide
Myanmar CPA Part II · Prepare for the day ahead.
Your checklist
Admission permit / candidate card
Print the admission document issued by the Myanmar Accountancy Council (MAC) exam administration. Verify your name, exam paper, centre, and date match your registration. If the permit has not arrived by the expected date, contact the provider immediately - do not assume you can sit without it.
National Registration Card (NRC) or passport
Bring the original photo ID used at registration. Copies are usually not accepted. Confirm with the provider which ID types are accepted for your centre, and whether a passport is allowed for candidates without an NRC.
Two or more pens plus a spare
Bring dark blue or black ballpoint pens; check the answer-booklet instructions on the day for the required ink colour. Add a pencil, eraser, and a small sharpener for rough work if permitted.
Non-programmable calculator
A silent, non-programmable calculator is typically needed for costing, tax, and financial accounting papers. Confirm with the provider whether any model restrictions apply and whether the calculator must be declared or inspected at the desk.
Wristwatch (non-smart)
Many halls have limited visible clocks. A plain analogue or digital wristwatch helps you pace the paper. Smart watches and phones are almost always prohibited at the desk.
Clear pouch or transparent bag
Carry pens, ID, and calculator in a see-through pouch so invigilators can check quickly. Leave bags, notes, and phones outside the hall as directed.
Printed exam timetable and centre directions
Reconfirm the session start time and reporting time, and plan the route to the centre. Arrive early enough to clear registration and seating; late entry rules vary, so confirm the cut-off with the provider.
Water and a light snack for between papers
If two papers run on the same day, bring water in a clear bottle and something small to eat during the break. Confirm whether food and drink are allowed inside the hall.
Review the exam instructions and permitted materials
Read the current MAC candidate instructions for the paper you are sitting: permitted reference materials, answer language, and any formula sheets. Do not rely on memory of previous sittings.
Confirm the syllabus and paper structure
Check the current MAC Part II syllabus for the specific paper - section weightings, compulsory vs optional questions, and whether the paper is essay, computational, or mixed. Structure can change between sittings, so verify with the provider.
Prepare a one-page formula and standard summary
For computational papers, condense key formulas, standard formats (e.g., statement of financial position layout), and tax or audit thresholds into one page for last-minute revision. Use it only before the exam, not inside the hall.
Rest and logistics plan
Arrange transport, confirm the centre location, and set two alarms. Sleep is more valuable than an all-night cram the night before a computational paper.
Plan the day
Stop learning new topics. Rework past-paper questions under timed conditions for each Part II paper you are sitting, and mark your weak areas. Build your one-page formula and standards summary from these attempts. Reconfirm the centre address, session times, and permitted materials with the provider.
Do a full timed mock for the heaviest computational paper. Review your errors and write the correction next to the working, not just the final answer. Check that your calculator works and has fresh batteries, and that your ID and admission permit are in order.
Light revision only: skim your summary page, standard formats, and definitions. Pack the clear pouch with ID, permit, pens, pencil, calculator, and watch. Lay out clothes and transport money. Eat a normal meal and sleep at your usual time.
Eat breakfast, arrive at the centre well before the reporting time, and locate your seat and the washrooms. Keep phones switched off and stored outside the hall. Do a five-minute skim of your summary page before entering, then put it away.
Read the front of the answer booklet and follow the instructions on candidate details and paper code. Scan the whole question paper and note the marks per question. Allocate time per mark and identify which optional questions you will answer.
Answer the compulsory questions first, then your chosen optionals. Show workings for computational questions - method marks are usually available even when the final figure is wrong. Keep an eye on the clock and leave time to attempt every required question; an unanswered question scores zero.
Check that all required questions are attempted, that question numbers and workings are clearly labelled, and that your candidate details are complete. Stop writing immediately when instructed.
Rules to check
Bring the original photo ID used at registration and your admission permit. If either is missing or the details do not match, the centre may refuse entry - confirm the provider's policy in advance rather than on the day.
Phones, smart watches, notes, and unauthorised materials must be left outside the hall. Possession at the desk is typically treated as misconduct, even if the device is switched off. Confirm the provider's exact rule on stored devices.
Only use the calculator, reference materials, and answer language permitted for that paper. If you are unsure whether an item is allowed, ask the invigilator before the paper starts, not during it.
Follow invigilator instructions on seating, starting, and stopping. Writing after the stop instruction or before the start signal can lead to a penalty or cancellation of your paper.
Raise your hand for permission to leave the hall; toilet breaks are usually escorted and may not be allowed in the final part of the session. Confirm the provider's break policy for your centre.
Marks are awarded for workings as well as final answers in computational papers. Present calculations clearly and label each question; do not rely on the marker inferring your method.
Do not communicate with other candidates during the paper or attempt to view their work. Suspected collusion or impersonation is handled under the provider's misconduct procedures.
Pass marks, paper weightings, and the number of papers needed to complete Part II are set by the Myanmar Accountancy Council and can be revised. Confirm the current pass rule and any exemption policy with the provider before you rely on it.