Guidelines for answering written response questions

CPA Program professional level

Overview The exams for the following segments include a combination of multiple-choice questions and written response questions: Ethics and Governance, Financial Reporting, Strategic Management Accounting and Global Strategy and Leadership. Written response exam questions are designed to assess your knowledge and understanding of key concepts, and your ability to apply these concepts to a set of case facts and scenarios. Provided below are guidelines to assist you in answering written response exam questions.

Allow sufficient time to answer the questions The exam paper outlines the suggested time allocation for the multiple-choice and written response sections of the paper. Check your exam regulations document for the marks allocated to each written response question. You can use this information to calculate how much time to spend on each question. For example, if a question is worth 10 marks out of 80, you would spend 1/8 of the three hours on this question, or approximately 22 minutes. Once this time has elapsed, move on to the next question. Similarly for the multiple-choice questions, if you dont know the answer, move on. If you have time left at the end of the exam, you can come back to finish any incomplete questions or select an answer for a multiple-choice question.

Read the questions carefully to gain a clear understanding of what is expected in your answers You should ensure you answer the question that has been asked. If, for example, you are asked to explain two items but you explain more than two, only your first two items will be marked. The question will include an important instruction word which tells you what you have to do. The table on pages 2-3 lists some of the most commonly used words and their meanings.

Use a logical structure in your answer. Consider the issues involved and apply them to the facts of the case. Marks will be given for a well-explained and logical argument that identifies relevant issues. It may help to prepare an outline of your answer first. You should support your argument with appropriate references to the facts of the case study. Marks are not deducted for incorrect answers.

1628834 @ July 2011

Page 1 of 3

Keep to the point Marks are awarded for the content of your answer. Your response should include sufficient detail to cover the relevant issues and to clearly answer the question. Marks will not be awarded for writing out sections of the study guide or for repeating the question. You can use the number of marks allocated to each question as a guide to the appropriate length of your response. For example, the answer to a question worth 4 marks would be expected to be significantly shorter than the answer for a 10 mark question.

Use a clear layout for your answers Consider using headings for major paragraphs and underlining key words or references. You may wish to use bullet points where this is sufficient to answer the question.

Table of instruction words Instruction word Analyse What you are required to do Look further into an issue than simply describing or explaining it. Break the issue down into its parts, highlighting the structure and relationships. Examine each part of the issue in detail and interpret it in terms of its effects. Apply Argue Compare/contrast Critically examine / explore Define Describe Discuss Use a theoretical concept or a principle and relate it to the case facts or to the information provided. Present the case for and/or against a particular opinion, idea or view and come to a conclusion. Note the similarities and differences between an opinion, idea or view. Give your view about the merit of theories or opinions. Support your view by a discussion of the evidence or facts. Set down or clarify the precise meaning of a word or phrase. Give a detailed account of the term or issue. Describe the various parts of the issue or problem. Look at the issue from a number of different aspects. Consider various parts of the issue or problem. Investigate or examine by argument or debate, giving reasons for and against. Provide a conclusion based on your arguments. Evaluate Determine the importance of the issue when compared to other issues. Assess the validity of an argument or conclusion. Include your personal opinion and come to a conclusion supported by appropriate facts, evidence or reasoning. Examine Define the issue or concept and break it down into its parts. Describe each part in depth. Describe the implications.

1628834

CPA Australia Guidelines for answering written response questions

Page 2 of 3

Table of instruction words (continued) Instruction word Explain/Show What you are required to do In a step-by-step manner, give the reasons for how or why something is the way it is. Make plain, interpret, and make your points in detail. Identify Illustrate Interpret State or give the information asked for, with reference to its characteristics or features if applicable. Use an example or diagram to explain and make clear. Explore the meaning of, and make clear. Usually give your own judgment or come to a conclusion as well. Justify Explain the reasons and basis for decisions or conclusions. Provide evidence to support your arguments. List Outline Name or identify a number of factors. Describe the main features or general principles. Briefly describe the structure and relationship of the points made. Relate Describe how things are connected to each other. Describe to what extent they are alike or affect each other. Review State Summarise Consider, investigate, analyse or explain, examining the subject critically. Specify fully and clearly. Give a concise account of the main points, omitting unnecessary details and examples.

[Adapted from Marshall, L. & Rowland, F. (1998) A guide to learning independently, 3rd edn, Longman: Personal Education Australia]

1628834

Page 3 of 3