What the Pen? Small Examination Writing Tips

A photo of pencils organized by colour and code at a stationery shop, and a person pulling out an orange pencil.
Photo credit: Canva

Sometimes the small things are the big things. Especially when it comes to writing exams.

Recently, a Capstone 2 candidate asked about what they could bring to an examination centre. While my response was geared towards Capstone 2 (given the back-to-back-to-back nature of writing a 3-day exam), these tips apply to candidates writing any CPA Professional Education Program exam.

Candidate Question

I know we can bring in pencils and highlighters for the exam, but what about markers? Thinking felt-tip markers because I hate writing with a pencil on those blank booklets they give us (it's grey on grey on grey and nothing stands out to me).

My Response

You are correct - pencils (manual, not mechanical) and a single highlighter are permitted. However, pens, including felt-tip markers, are not permitted.

Please refer to the following examination regulation standard: 

d) Pencils, highlighters and erasers (Note: no mechanical pencils, pencil sharpeners and no pens)

Source: https://www.cpacanada.ca/become-a-cpa/cpa-certification-program-evaluation/cpa-examination-regulations

Please refer to the above link for all items a candidate may bring to an in-person exam.

Specific to your point, I agree that the lack of colour for multiple exams on multiple days can be visually tiring.

Small Tip #1

Sometimes candidates will choose to invest in a pricey highlighter, one that has both a fine tip and can be turned to be more like a regular fine highlighter. When you choose a colour other than yellow, it can even write somewhat like a marker.

Small Tip #2

Another tip is bringing coloured pencils - as long as they are not mechanical, they are permitted in the exam room. It appears by the plural nature of the instructions that multiple-coloured pencils would be permitted.

All the best with your exam!


Do you have feedback on this post or a question you’d like answered by an experienced CPAWSB educator? Please contact your facilitator or send a question to the General Topic in the Candidate Discussion forum. 

Dr. Samantha Taylor, PME, CPA, CA



Samantha Taylor, PME, CPA, CA

Samantha Taylor, PME, CPA, CA, is an educator and lead policy advisor for CPAWSB and a Senior Instructor of accounting at Dalhousie University. She is on a mission to understand and enable learner efficacy while eliminating doldrums occasionally associated with accounting education. Read more of Sam’s posts at the CPAWSB blog.

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