There is a lot of debate if you should take a break in the middle of the CPA exam.
Some candidates feel that every minute is precious and you can’t waste a minute while others think your mind needs a rest. So what is the optimum way to take the CPA exam? Is there any scientific evidence supporting one or the other claim?
First of all, I’d like to state my bias. I do not think sitting through a 3 hour exam is onerous. It’s long but it’s not brutally long. You should not need a bathroom break or a snack break. You just plough through the material and make sure you use every minute. 5-7 minutes of 180 minutes is almost 5%. That can be the difference between passing and failing the CPA exam.
Furthermore, taking a long break might mean that you need a lot of time to re-focus. According to Professor Gloria Mark, you need 25 minutes to re-focus on a give task. Thus, that 5 minute break may cost you 20 minutes of a actual time.
However, I think a four exam is a different story for a lot of test takers. Personally, I think you need a break for less than 5 minutes during a 4 hour exam. My eyes start to pop out of my head after a few hours and I start to become apathetic. My goal becomes “let’s just get this over with” vs. “let’s find the right answer.”
I need a bathroom break, a healthy snack and I find moving my body gets the blood flowing.
During a limited break you have to do the right things. There is a chance that mild hypoglycemia might be setting in. You have to manage your blood sugar levels. Often people will confuse this lethargy with needing more caffeine.
My final take is that FAR and AUD are 4 hour exams and a five minute break is a worthwhile investment.
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