WRITE OR RIGHT?

The Importance of Good Writing Skills for the CPA Exam

Molly Brown, James Madison UniversityValerie Wendt, Bisk CPA Review

CPA Exam – Written Communication Questions

• Business Environment & Concepts Section• 3 hour exam• 1 testlet containing 3 written communication questions• 1 question is a pretest question• Written communication questions are 15% of your score

Not an essay!

Candidates must read a situation description and then write an appropriate document relating to the situation.

Instructions will state what form the document should take (i.e. memo or letter).

Written Communication Questions

Written communication questions are scored based on 3 general writing criteria:

1. Organization

2. Development

3. Expression

If your response is off-topic, you will not receive any credit for the response.

Scoring

Document’s structure, ordering of ideas, and linking of one idea to another:• Overview/thesis statement – Must Have!• Unified paragraphs (topic & supporting sentences)• Transitions and connectives

Organization

Document’s supporting evidence/information to clarify thoughts:• Details • Definitions• Examples• Rephrasing

Development

Document’s use of conventional standards of business English: • Grammar

• Sentence construction, subject/verb agreement, pronouns, modifiers• Punctuation

• Final, comma• Word usage

• Incorrect, imprecise language• Avoid jargon, social media language

• Capitalization• Spelling

Expression

How Do You Earn a Top Score?

•Understand the context

•Think through your message

•Structure your response

•Pay attention to grammar and spelling

Scoring

Understand the Context

Who are you in the prompt?

Who are you writing to?– An auditor/CPA writing to a client– An auditor writing to a superior– An audit senior writing to staff– An internal accountant writing to a

superior– An internal accountant writing to staff

Understand the Context

•Avoid being too technical if writing to non-accountants

•Keep the tone friendly, but professional

Think Through Your Message

•Take a deep breath

•Brainstorm points before responding

•Keep it simple

•Pick 2 or 3 points

4 or 5 paragraphs is best

You MUST have a thesis paragraph & a concluding paragraph to earn a top score

Make an outline of the first sentence of each paragraph, then fill in the rest

Your thesis (introductory) paragraph cannot include your actual response, or you will be penalized

Structure Your Response

Stick to one point per supporting paragraph

Use transitioning phrases– First…, second…, lastly…– In addition…– In summary…

Brief concluding paragraph– Thank you…– Feel free to contact me at…

Structure Your Response

Diction – appropriate word choice Find the best word possible to explain clearly and concisely what you are trying to sayTroublesome words (ie. Accept/Except)

Syntax – order of words in a sentence Don’t be hasty in your composition Read each sentence carefully Make sure words are in the best possible order

Modifier Placement – placing modifiers (i.e. adverbs) improperly can be confusing and often changes the meaningModifier should be placed before the word(s) it modifies

Sentence Structure is Important

Sentence Fragments Each sentence needs at least (1) a subject and (2) a predicate Check for run-on sentences

PunctuationUse appropriate punctuation Two most common areas involving periods occur when incorporating quotation marks and/or parentheses with periods

Spelling Don’t rely on spell checkers

Sentence Structure is Important

Diagnostic English Quiz - Choose the best choice

The company can assert any defenses against third party beneficiaries that [they have/it has] against the promisee.

Diagnostic English Quiz - Choose the best choice

The company can assert any defenses against third party beneficiaries that [they have/it has] against the promisee.

Answer:

It has

Pronouns

Diagnostic English Quiz - Choose the best choice

Under the cost method, treasury stock is presented on the balance sheet as an unallocated reduction of total [stockholders’/stockholders/stockholder’s] equity.

Diagnostic English Quiz - Choose the best choice

Under the cost method, treasury stock is presented on the balance sheet as an unallocated reduction of total [stockholders’/stockholders/stockholder’s] equity.

Answer:

stockholders’

Possessive noun

Diagnostic English Quiz - Choose the best choice

A common format of bank reconciliation statements [is/are] to reconcile both book and bank balances to a common amount known as the “true balance.”

Diagnostic English Quiz - Choose the best choice

A common format of bank reconciliation statements [is/are] to reconcile both book and bank balances to a common amount known as the “true balance.”

Answer:

is

Verb - agreement

The Elements of Style, by Strunk & White

The Business Writing Handbook, by William Paxson

Resources