What to Expect on CPA Board Exam Day: A Complete Guide

The CPA board exam is a 3-day marathon that tests not just your knowledge, but your stamina and composure. Knowing what to expect helps you focus on what matters - answering questions correctly.

Before Exam Day

Required Documents

Gather these at least one week before the exam:

1. Notice of Admission (NOA) - Print multiple copies
2. Valid government ID - Must match NOA name exactly (e.g., passport, driver's license, PRC ID)
3. Official Receipt - Proof of payment of examination fee
4. Two recent 2x2 ID photos - For registration after passing (passport-style, white background)

Important: The NOA serves as your exam permit. There is no separate "exam permit" document.

What to Bring

Per PRC guidelines:

Required items:

• Notice of Admission (NOA)
• Valid government ID
• Official Receipt of payment
• Two (2) or more No. 2 pencils - For shading answer sheets
• Black ballpoint pens - For writing information only
• PRC-approved non-programmable calculator (no cover)
• One (1) long brown envelope
• One (1) long transparent/plastic envelope - For valuables

Allowed items:

• Analog wristwatch (no smartwatches)
• Pre-packed meals and drinks for breaks (sealed)
• Transparent water bottle

Prohibited Items

Per PRC Memorandum Order No. 57 (s. 2020):

• Mobile phones (leave at home or in your vehicle)
• Smartwatches (Apple Watch, Samsung, Fitbit, etc.)
• Ear plugs
• Bluetooth devices
• Portable computers or tablets
• Books, notes, or review materials
• Programmable calculators
• Any electronic communication device

Warning: Possession of prohibited items may result in exam cancellation and suspension from future examinations.

Dress Code Requirements

Per PRC examination rules:

For Male Examinees:

• Tucked-in white polo shirt with collar
• Decent pants or slacks (no jeans with tears)
• Well-groomed with hair properly clipped

For Female Examinees:

• Tucked-in white blouse or shirt with collar
• Decent pants or slacks
• Hair properly tied or ponytailed

Prohibited:

• Clothing with seal, logo, or mark
• Casual wear (shorts, slippers)
• Accessories that may be used for cheating

Exam Day Schedule

Critical: Arrive Early!

CRITICAL: Latecomers are NOT admitted. Arrive by the time specified on your NOA (typically 5:30 AM or 6:30 AM). Do NOT arrive at 7:00 AM - you may be denied entry.

Verification Process

1. Join the queue for your assigned testing center/room
2. Present NOA and valid ID for verification
3. Bodily search and inspection of personal belongings (per PRC M.O. No. 57)
4. Surrender personal belongings to proctor (placed in secured space)
5. Sign the attendance sheet
6. Receive your seat number and testing materials

Inside the Testing Center

Seating and Setup

• Desks are arranged in rows with fixed seat assignments
• Place only allowed items on your desk:
  • No. 2 pencils
  • Black ballpoint pen
  • Calculator (no cover)
  • Valid ID (visible throughout exam)
• Listen carefully to proctor instructions

Answer Sheet Instructions

CRITICAL - Read Carefully:

• Use No. 2 pencil ONLY for shading answers (NOT ballpoint pen)
• Shade boxes completely and darkly
• Use black ballpoint pen ONLY for writing your name and information
• DO NOT fold, crumple, or mutilate the answer sheet
• Answers with erasures that leave marks will be INVALIDATED

WARNING: TWO OR MORE BOXES SHADED (whether by pencil, pen, fingernails, or any other means) will result in exam CANCELLATION and SUSPENSION from future examinations.

During the Exam

Time Management Strategy

With 70 questions (or 100 for RFBT) and 3 hours:

Strategy:

1. First pass (90 min): Answer questions you know immediately
2. Second pass (60 min): Work on marked/difficult questions
3. Final pass (30 min): Review and ensure all are answered

Handling Difficult Questions

• Don't spend more than 3 minutes on any question initially
• Mark it and move on
• Return with fresh perspective
• If still unsure, make an educated guess (no negative marking)

Bathroom Breaks

• Allowed but discouraged - attend to personal needs BEFORE the exam
• Only one examinee at a time may use the restroom
• Raise hand, proctor will escort you
• Time continues - no extensions granted
• Minimize breaks to maximize exam time

Between Sessions

Lunch Break Strategy

• Eat a moderate meal (not too heavy)
• Avoid discussing exam answers with others
• Light walk to refresh your mind
• Quick mental review of afternoon subject (10-15 min max)
• Use the restroom before afternoon session starts

What NOT to Do

• Don't compare answers with others
• Don't stress about morning performance
• Don't skip lunch entirely
• Don't do heavy studying during break

Managing Exam Anxiety

Physical Techniques

If you feel anxious during the exam:

• Take 5 slow, deep breaths
• Relax your shoulders and unclench your jaw
• Ground yourself (feet flat on floor)
• Stretch your neck gently

Mental Techniques

1. Positive self-talk: "I prepared for this. I can do this."
2. Focus on the present: One question at a time
3. Accept uncertainty: You won't know everything - that's okay
4. Remember the big picture: 75% average, not perfection

If You Blank Out

1. Close your eyes for 10 seconds
2. Read the question again slowly
3. Eliminate obviously wrong answers
4. Trust your first instinct
5. Move on and return later

After Each Day

Post-Exam Routine

• Go home and rest
• Eat a proper meal
• Avoid social media exam discussions
• Light review for next day's subjects (if applicable)
• Sleep early (at least 7-8 hours)

Don't Do Post-Mortems

Avoid:

• Googling answers to questions you remember
• Joining group chats analyzing the exam
• Calculating your potential score

Focus on the subjects still ahead.

After the Final Day

Congratulations on completing the exam! Now:

1. Celebrate - You survived a 3-day mental marathon
2. Rest - Take a few days off from accounting
3. Wait - Results are typically released within 3-6 working days after the last exam day
4. Check results - Visit PRC Board News for official announcements

Prepare with Confidence

The best way to handle exam day stress is thorough preparation. Our platform provides:

• Mock exams that simulate actual CPALE conditions (timed, 70-100 questions)
• Timer-based practice to build speed
• Comprehensive coverage of all 6 subjects
• AI tutor for last-minute concept clarification

Start your free trial and walk into exam day with confidence.

Sources

• PRC Official Website - Examination guidelines and schedules
• BOA Resolution No. 30, Series of 2022 - Official syllabi (70 MCQs per subject, RFBT has 100)
• PRC Memorandum Order No. 57 (s. 2020) - Rules on inspection and prohibited items
• PRC Allowable Calculators - List of approved calculators
• Examinee's Self-Instruction Sheet - Answer sheet guidelines

Good luck, future CPA! Remember: thousands have passed before you, and with proper preparation, you will too.