Learning from the multiple-choice questions you answered incorrectly is very important. You must analyze and understand why you chose the wrong answer and learn how to avoid the same error in the future. This study technique may prove to be the difference between passing and failing for many CPA candidates and is an essential step in the learning activity.
Reasons for missing questions include: 1.Misreading the requirements 2.Failing to understand what is required 3.Making a math error 4.Applying the wrong rule or concept 5.Being distracted by one or more of the answers 6.Incorrectly eliminating answers from consideration 7.Lacking any knowledge of the topic tested 8.Employing bad intuition when guessing
Remember, each question you answer incorrectly is an opportunity to avoid missing actual test questions on your CPA exam!