Studying for a single section of the CPA Exam can take a few months and over 100 hours of studying. You're taking in a vast amount of information, so how do you retain it over a long period of time—especially things like FAR formulas and REG tax numbers. It's challenging, but with the right strategies, you can improve your information retention. To help you get started, we're sharing CPA Exam memory tips to ensure you are confident and prepared on exam day.
Strategies to Improve Information Retention for the CPA Exam
What is the “memory palace” method and can it help with CPA Exam studying?
A "memory palace" maps abstract concepts onto a mental walk through a familiar place like your kitchen, office, or grocery aisle. This method, popularized by Sherlock Holmes stories and backed by scientific research1, is a great way to remember complex, multi-step concepts, like revenue recognition steps or lease classification criteria. To make this work, you need to start with a place you're very familiar with and can visualize vividly. From there, "store" information in specific locations in the space and create a fixed route through the space with each stop holding a rule set or formula cluster.
Here's a very simplified example of creating a memory palace in your living room as a CPA Exam memory tip to remember the five ways to identify a contract as part of revenue recognition:
- Identify the contract: At the front door, a customer holds a signed contract. To open the door, you'll need to undo five "locks" (meet the contract criteria):
- Approval and commitment
- Rights identified
- Payment terms identified
- Commercial substance
- Probable collectibility
Use other areas of your living room to build the rest of the memory palace to better remember the steps of revenue recognition. And once you create your memory palace, take frequent "walkthroughs" to keep the images fresh in your mind and improve long-term retention.
What is spaced repetition and can it help with CPA Exam information retention?
Spaced repetition means you're reviewing material at specific intervals right before you're about to forget it. For example, instead of watching a concept video, reviewing it once, and never coming back to it, or re-watching the same lecture over and over, instead, you would watch the concept video, then review your notes three days later, then flashcards reinforcing the information seven days after that, and then ongoing, regular review. Forcing effortful recall at widening intervals supercharges information retention for the CPA Exam without ballooning total study hours, while also revealing weak spots early enough to fix them.
Why does it work? The CPA Exam tests your ability to retrieve, understand, and apply information, and each spaced review strengthens the neural path for faster, more automatic recall2.
Does handwriting notes improve CPA Exam memory versus typing?
Yes, handwriting your notes can improve your memory and comprehension. Handwriting your notes boosts your memory encoding and improves deeper processing. However, the key to this is writing information in your own words (think paraphrasing, rather than transcribing) so you are forced to understand the information before you write it down.
One of the key CPA Exam memory tips is to handwrite your notes specifically in these scenarios:
- You're learning a new concept
- You need deeper understanding
- You're creating links, like cause and effect or condition and outcome
- You're building a memory palace
On the other hand, consider typing your notes when turning insights into spaced repetition note cards, organizing cumulative review summaries, or creating searchable notes.
For dense CPA regs, handwriting notes while paraphrasing in your own words activates generative processing—linking ideas instead of copying verbatim. Eye-tracking studies show candidates retain 22 % more detail when they handwrite summary sheets, making it a low-tech but potent tool for boosting information retention for the CPA Exam, especially in REG and AUD.
CPA Exam Memory Tips
How can I memorize formulas?
Memorizing formulas can feel overwhelming, but the good news, is you don't need to force memorization with most formulas. First, focus on understanding the inputs and direction, and many formulas, like bond amortization, depreciation methods, and time value relationships will stick naturally once you understand the why behind them.
But, there are some formulas that you simply have to know, and to make sure they stick on exam day, consider this approach:
- Understand the inputs and direction
- Compress the formula to its core to reduce your cognitive load and boost your recall
- Attach meaning to each variable, knowing what each number represents and where it comes from on the financials
- Use mnemonic devices or memory palaces to keep the information easily accessible in your brain
- Reinforce with MCQs
And once you learn it, apply spaced repetition so you don't lose it by the time exam day rolls around.
How often should I review formulas to keep them fresh?
Aim for spaced repetition intervals of one, three, seven, and 14 days, then weekly until test week. This graduated schedule exploits the forgetting curve, ensuring each recall session slightly precedes predicted decay. Following that cadence, most learners report that depreciation schedules, pension corridor rules, and other formula-heavy areas stick with minimal cramming later.
How early should I start spaced repetition before exam day?
Launch spaced-repetition cycles eight weeks out. That span lets you complete four full laps of the 1-3-7-14-weekly ladder, locking concepts into long-term storage before final review. Starting later short-circuits consolidation and harms information retention for the CPA Exam, triggering memory lapses.
What’s the biggest memory mistakes CPA candidates make?
- Cramming isolated tax figures instead of grouping them by concept as memorizing raw numbers inflates cognitive load and fades quickly. Instead, organize limits into thematic stacks, like basis, deductions, and credits, and cycle them via flashcards.
- Over-highlighting manuals while under-practicing journal entries. Passive reading breeds familiarity, not recall, so instead, convert highlighted pieces into flashcards and quiz until you can write it eyes-closed; the active shift transforms information retention for the CPA Exam’s largest section.
- Memorizing MCQs rather than learning the concepts and being able to apply them to any type of question or TBS.
CPA Exam Memory Tips Related to Health and Wellness
Can meditation or mindfulness actually help with CPA Exam memory?
Yes, taking time to practice mindfulness and deep breathing can help aspects of memory and related cognitive processes. Research shows that mindfulness exercises are associated with moderate improvements in recall and recognition accuracy3 and strengthens your attention span which is key to understanding and retaining information effectively4.
Before you begin studying, take two minutes to close your eyes and take slow, deep breaths to clear your mind and let go of distractions so you can start with a clean slate. Be sure to take a break during studying, even just for one to two minutes to reset with additional slow, deep breathing
Is sleep really that critical when studying near exam day?
Absolutely. The hippocampus is integral to memory consolidation and is particularly active when you're sleeping. At the same time, sleep deprivation can impair your attention and the ability to form or access long-term memories, so the work you've put into learning and remembering can be lost if you're exhausted.
Does caffeine improve short-term recall during marathon study days?
Caffeine boosts alertness but only marginally enhances memory encoding. After about 200 mg (about two cups of brewed coffee), returns flatten and anxiety rises, which can impair recall. A smarter CPA Exam memory tip: alternate 60-minute focused blocks with brisk five-minute walks and water. This keeps cerebral blood flow high without the jittery crashes that sabotage precise rule retrieval during late-night sessions.
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