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Understanding the PETH Exam

The PETH exam, while often called an “open book exam,” lacks authoritative guidance labeling it as such. Using study strategies designed for the real exam might be considered cheating. It’s crucial to approach the exam with a strong knowledge base, without relying on external aids. The strategies outlined below are for studying and practice exams only.

Optimal Study Strategy

  1. Get the Materials: Purchase the PDF of “Professional Ethics for Certified Public Accountants.” It’s essential and costs $150.
  2. Dual-Screen Setup: Use one screen for the PDF and another for the practice exam. Keep a printed copy of the PDF on your desk for easier reference.
  3. Finding Answers:
    • Search for exact sentences from the questions in the PDF. About a quarter of the questions will match word-for-word.
    • For other questions, search for keywords in the index, and review all relevant sections.
    • Check the end-of-chapter questions for additional practice.
  4. Handling Complex Questions: Understand the nuances in questions about independence, as they can be tricky. Read and compare all references to ensure accuracy.
  5. Prepare for Wildcards: Expect 3-5 questions that may not have a clear reference. Focus on fully understanding the material.

Important Exam Facts

  • Passing Score: You need 90% to pass. Many fail their first attempts, so take your time since there’s no time limit on the exam.
  • No Time Limit: The exam can be taken over several hours without losing your answers.
  • Retakes: If you fail, you can retake it immediately. After three failed attempts, CalCPA may require paper exams.

This study approach maximizes your chances of success while avoiding potential pitfalls. Stay informed and methodical throughout your preparation.

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