ANSWERING WRITTEN RESPONSE QUESTIONS
CPA PROGRAM AND PRACTICE MANAGEMENT EXAM SEMESTER 1 2014

Overview
The exams for the following segments include a combination of multiple-choice questions and written response questions:  Ethics and Governance  Financial Reporting  Global Strategy and Leadership  Malaysia Taxation  Practice Management  Singapore Taxation (written response questions only)  Strategic Management Accounting Written response exam questions are designed to assess your knowledge and understanding of key concepts, and your ability to apply these concepts to a set of case facts and scenarios. Provided below are guidelines to assist you in answering written response exam questions.

 Allow sufficient time to answer the questions The exam outlines the suggested time allocation for the multiple-choice and written-response sections. Check your exam structure document for the marks allocated to each written response question. You can use this information to calculate how much time to spend on each question. For example, if a question is worth 10 marks out of 80, you would spend 1/8 of the three hours and 15 minutes on this question, or approximately 25 minutes. Once this time has elapsed, move on to the next question. Similarly for the multiple-choice questions, if you don’t know the answer, move on. If you have time left at the end of the exam, you can come back to finish any incomplete questions or select an answer for a multiple-choice question.  Read the questions carefully to gain a clear understanding of what is expected in your answers You should ensure you answer the question that has been asked. If, for example, you are asked to explain two items but you explain more than two, only your first two items will be marked. The question will include an important instruction word which tells you what you have to do. The table on pages 2– 3