Everything You Need to Know About the CPA Exam DRS: Part 3

what you need to know about DRS in the CPA Exam

Watch Gleim CPA Review’s final video about the process of addressing a Document Review Simulation (DRS). This video is a recorded excerpt from a live webinar hosted by Professor of Accountancy Amy Ford, CPA, CMA. As a new type of Task-Based Simulation (TBS), the DRS is the biggest change on the 2016 CPA Exam. Starting July 2016, you could encounter a DRS on the AUD, FAR, and REG sections of the CPA Exam.


Click here to watch the third video in a three-part series that covers the specifics of how the DRS is formatted and how candidates should submit their answers. Watch the webinar in its entirety here.

How to Approach a DRS

After introducing candidates to the different components of the DRS in the first video, including the Document Review tab, the Authoritative Literature tab, the Financial Statements tab, and the Help tab, Amy shows candidates how to effectively understand and verify or edit the underlined sections of text by utilizing the tabs and doing the math. As she completes the first two portions of underlined text in the second video, Amy encourages candidates to double check every part of the text in order to determine if you should one of the three answer choices that choose revise the text or the one that leaves the original text as is.

How to Complete a DRS

Amy’s thorough demonstration of how to complete a DRS reveals more steps candidates should follow when they encounter a DRS on the CPA Exam.

  1. Double-check your understanding of the format of the documents provided and the figures they include.

    As Amy moves through the third underlined section of the DRS in the video, she refers again to the consolidated statement of operations, but she gathers the information she needs from a different area of the document than she used previously. In doing so, she continues to emphasize the importance of understanding the format of the related documents and the meaning of the recorded numbers.

  2. Reassess the underlined section to validate its information.

    Amy also demonstrates the crucial practice of confirming the truth of every word or number in the underlined section of text itself. While the statement of operations proved part of the underlined section to be correct, Amy’s own math uncovered an erroneous percentage in the section.

  3. Remember to select an answer choice even if the underlined section does not require edits.

    By consulting the footnotes again, Amy discovers that the fourth section of underlined text does not require any edits, so she is able to show candidates how to respond to a correct underlined section. She warns that many candidates may trip up in this situation by failing to choose an answer before reminding candidates that they will still have to select the answer choice that enables them to appropriately address underlined text that is true.

  4. Remember that the underlined section may need to be deleted.

    The last section of underlined text proves to be the trickiest, so Amy takes it slow and goes back to accounting basics to avoid confusion. In the process, she concludes that this portion of underlined text is not needed, so she selects the answer choice that calls for the deletion of the underlined text.

  5. Make sure that the blue check mark appears after each underlined section before submitting the DRS.

    As the final step for completing a DRS, Amy advises candidates to move back through the document and affirm that a blue check mark follows every portion of underlined text, as the blue check mark ensures that the candidate has matched that text with an answer choice.

How to Get Even More Details on the DRS CPA Exam

With the help of this video series, you can be prepared for this major change coming to the 2016 CPA Exam. To continue to learn about the details of the DRS, review our guide to CPA Exam changes and updates. Then, see how Gleim CPA Review can prepare you to pass the CPA Exam with the DRS on the first attempt by exploring our course with a free CPA demo!