Visit becker.com/state for state requirements. Step 2: Apply Note to Account Manager: The current image is clipped from an IL state requirements flyer on promotebecker.com and hyperlinked to our state requirements page - http://www.becker.com/cpa-review/resources/about-exam/requirements. Update the image based on the location you’re presenting in, and hyperlink it to the appropriate state requirements page. As I mentioned earlier, we have a great resource available to you that offers a state by state reference guide. You can visit becker.com/state to review each jurisdiction to manage the CPA Exam application process successfully. On this page, you will also find links to each states’ board of accountancy website for additional information. When determining which state you will apply in, you may consider whether you are planning a career in public accounting or industry. For public accounting paths, you will want to get your license in the state in which you will work. For industry, obtain a license in the state that best meets your personal profile. Then, when you’re ready, you need to carefully complete and submit your application and fees. Visit becker.com/state for state requirements.

Step 3: Prepare 2018 Testing Windows 2019 Testing Windows Jan Feb Mar Open first 10 days 1st Qtr Window OPEN OPEN Open first 10 days OPEN OPEN Apr May Jun Apr May Jun 2nd Qtr Window Open first 10 days Open first 10 days OPEN OPEN OPEN OPEN Jul Aug Sep Jul Aug Sep 3rd Qtr Window Open first 10 days Now that you have applied, the next step is to begin studying for the exam. What you see here is a review of the 2017 and 2018 testing windows. In 2018 the first two months will be open for testing; whether the third month will be open is still undetermined. Unless you hear otherwise, assume that March 2018 will be closed. Let’s talk about a few key pointers to lead you to success! Sit for exams as soon as eligible. Don’t delay. You must pass all 4 parts within an 18 month window. Any passing score beyond 18 months you lose and must repeat if you have not successfully completed the 4 parts. Your window starts the day you took the first section that you ultimately passed—not the day you found out that you passed. If you do not pass a section, you cannot retake it during the same testing window.  OPEN OPEN Open first 10 days OPEN OPEN 4th Qtr Window Oct Nov Dec Oct Nov Dec Open first 10 days Open first 10 days OPEN OPEN OPEN OPEN

Step 4: Schedule Schedule your exam Find your location Once your application has been approved you will be given the go-ahead to pay your examination fee in order to receive your Notice to Schedule (NTS). The NTS allows you to schedule your exam at a Prometric site. Many NTSs expire in 6 months, so only pay for the section(s) you plan to take during that window. All scheduling goes through Prometric.com. On the site, search “CPA” and it will take you to where you can: Schedule your exam Find your location

CPA Exam Structure ‘Traditional’ Simulations Document Review Simulations Research Simulations Written Communication AUD 36 2 3 BEC 31 3 WC FAR 33 REG 38

Exam Structure: Financial Next is the Financial section. Because it’s considered the most challenging and the most labor intensive section to study for, many candidates take this section first. The FAR section is one of the most challenging sections, covering subjects ranging from Financial Statement Accounts to Transactions, Events & Disclosures to Not for-Profit Accounting. Some questions focus on key differences between financial statements prepared using U.S. GAAP versus those prepared using International Financial Reporting Standards (IFRS). Your Intermediate Accounting classes will serve as the foundation for this exam.

Exam Structure: Audit Let’s take a look at an overview of each section. We begin with the AUDIT section. The AUD section of the CPA Exam encompasses the entire audit process. It also includes services such as compilations, reviews and attestation engagements, and the AICPA Code of Professional Conduct. The Audit section of the exam includes Multiple-Choice Questions (MCQs), Task-Based Simulations (TBS) and at least one research question. The exam tests four skill levels including the analysis and evaluation. The Audit section is the only section that tests the evaluation skill level.

Exam Structure: Regulation Lastly, Regulation. The REG section of the CPA Exam combines federal taxation and business law, including ethics and professional responsibilities. REG is effectively “immune” to IFRS, as it tests U.S. tax law and business law.

Exam Structure: Business Next up is the Business section. The BEC section of the CPA Exam encompasses content from a fairly broad range of subject areas, including Economics, Information Systems, Strategic Planning and Corporate Governance. BEC can be challenging because of the breadth of material, including operations and strategic management, economics, financial management and information technology. BEC includes Multiple-Choice Questions, Task-Based Simulations and written communication questions. Time management is an essential part of each candidate’s test-taking strategy. Learn more about time management on each exam section on our blog, beckerpinnacle.com.

Exam Strategies: Study & Preparation Concentrate on one part at a time Create a realistic study plan Set incremental goals (daily/weekly) and stick with them Be respectful of work-life-exam balance Who’s your go to? Study group, study partner, academic support? Be prepared for the investment of time required Prepare as soon as you are eligible

Exam Strategies: Multiple Choice Be familiar with the format and functionality Determine the “call” of the question first Read all four choices before selecting your answer Remember, it’s not the right answer, it’s the best answer Control the amount of time you spend on each question Answer every multiple choice question

Exam Strategies: Simulations Be familiar with the format and functionality Use a logical progression for each simulation Review each task’s instructions and requirements Make sure to read the “call” of each simulation element Ensure you work through and respond to all elements Control the amount of time you spend on each testlet You should complete Testlets 1-3 in the first two hours You should complete Testlets 4-5 in the second two hours

Exam Strategies: Time Management Total Exam Time is 4 hours AICPA Recommends you should complete Testlet 3 by the 2 hour mark Testlets 4 + 5 = 6 simulations (BEC 5) Therefore: 120 minutes / 6 simulations = 20 minutes per simulation Testlet 3 = 2 simulations Therefore: 2 simulations x 20 minutes per simulation = 40 minutes Therefore: 80 minutes for multiple choice questions Testlets 1 + 2 = 62-76 multiple choice questions Therefore: 40 minutes per testlet or ~63-77 seconds per question

Exam Strategies: Time Budget Introduction / Launch Code – 5 minutes Confidentiality / Exam Overview – 5 minutes Testlet 1: 4:00 – 3:20 Testlet 2: 3:20 – 2:40 Testlet 3: 2:40 – 2:00 Off the Clock Break – 15 minutes Testlet 4: 2:00 – 1:00 Testlet 5: 1:00 – 0:00 Closing Survey – 5 minutes

A Personalized Learning Experience Adapt2U Adaptive Learning Technology Pre-assessment provides a recommended learning path ---- Progress tests track ongoing proficiency Becker’s innovative Adapt2U Adaptive Learning Technology allows students to tailor their study experience to their unique needs. This interactive technology begins with a specially designed pre-assessment that provides a recommended learning path focusing on key areas where students need the most help. Ongoing progress tests track proficiency and provide feedback along the way allowing students to focus on areas of improvement, continuing to build knowledge and confidence for CPA Exam success.

Ashley Stephens becker.com | 1.877.CPA EXAM cstephens@becker.com | 205-657-4238 becker.com | 1.877.CPA EXAM At Becker, we know you don’t just study for a test. You study for a career. Thank you for your time today. I look forward to working with each one of you on your journey to becoming a CPA. Note to Account Manager: Provide your contact information and local website/Facebook information if applicable. Conduct drawing, if holding one. Join our community at beckerpinnacle.com