Last week we discussed how spending hours studying for your CPA Exam is a small price to pay for the benefits you will reap once you pass. I suggested sacrificing your favorite talk show or music on your commute for the Gleim Audio CDs to help reinforce the material. This week, try waking up early and studying for an hour or two in the morning. Many people are most productive early in the morning when they are rested. Many candidates find 4:00-6:00 or 5:00-7:00 in the morning a good time to study. They are fresh and usually not disturbed. Studies have shown students cover more material in less time when studying in the mornings when the mind is clearer after sleep and able to internalize information that is more accessible for recall.