CPA/EA Exam D-100 Final Strategy — Intensive Study Plan for the Last 100 Days

D-100: Honest Self-Assessment

At 100 days out, the first step is a cold-eyed evaluation of where you actually stand.

For CPA Candidates — check each section:

REG: Can you explain the individual tax AGI flow from memory?
FAR: Can you solve CVP calculations and prepare basic financial statements?
AUD: Do you know the basic framework of audit risk and internal controls?
BAR/TCP: Do you understand the structure of consolidated statements and cost accounting?

For EA Candidates — check each part:

Part 1 (Individuals): Can you consistently score 70%+ on practice questions?
Part 2 (Businesses): Do you understand entity-level taxes (S-Corp, partnership, C-Corp)?
Part 3 (Representation): Do you know the IRS audit, appeals, and collection processes?

D-100 to D-60: Targeted Weakness Remediation

Subject Prioritization

Subject	Time Allocation	Focus Points
Tax Law (all sections)	35%	Must incorporate current-year IRS rule changes
Accounting (FAR/BAR)	35%	Calculation speed and accuracy
Business Environment	15%	Concept review, repeat past questions
Audit & Attestation	15%	Key standards and procedures

CPA and EA exams always test current-year law changes (e.g., inflation-adjusted amounts under the Tax Cuts and Jobs Act, new IRS guidance). Study the law in effect for the testing window’s applicable tax year.

Review IRS Revenue Procedures and Notice publications
Use your review course’s “recent changes” summary
Re-study prior-year questions that involve rules that have since changed

D-60 to D-30: Past Exam Repetition and Test Simulation

MCQ Practice Routine

2–3 times per week: simulate real exam conditions (timed, full sections)
Analyze errors immediately → add to error log
Reinforce any section where you’re below the passing threshold (75 scaled score)

Written Communication and Simulation Time Management

For the CPA Exam, time management is the defining factor in passing.

Section	Time Allotted	Recommended Time Split
FAR	4 hours	~2 min per MCQ; 20–25 min per simulation
REG	4 hours	Tax simulations: 25–30 min each
AUD	4 hours	~2 min per MCQ; use remaining time for sims
BAR/TCP	4 hours	Calculations: 25–30 min; written communications: 15–20 min

Golden rule: Don’t spend more than 30 minutes on a single question you don’t know. Answer what you know perfectly first.

D-30 to D-7: Final Memorization and Condition Management

Critical Numbers and Thresholds — Memorization Checklist

Standard deduction amounts (2025: $15,000 single /$ 30,000 MFJ)
§401(k) contribution limit ($23,500 in 2025)
Annual gift tax exclusion ($19,000 per donee in 2025)
Corporate tax rate: 21% flat
Individual tax rates: 10%, 12%, 22%, 24%, 32%, 35%, 37%
Statute of limitations: 3 years (general), 6 years (>25% omission), no limit (fraud)
Net investment income tax: 3.8% on NII for high-income earners

Sleep and Physical Condition

From D-30 onward, do not cut sleep. At least 7 hours of sleep per night is essential for maintaining memory consolidation and concentration.

If you have built a high caffeine dependency, begin tapering one week before the exam so you can take the right amount on exam day without crashing.

D-7 to D-1: Final Routine

Do

Final review pass through your error log (no new content allowed)
Confirm test center location, travel time, and check-in procedures
Prepare your government-issued ID and understand what’s allowed in the testing room
Wake up at the same time as your exam day for several days prior

Don’t

Start any new textbook or course
Pull all-nighters
Study without a focus — anxious, broad, unfocused review is counterproductive

Exam Day Routine

Morning routine:

Wake up 1 hour earlier than usual
Eat a light meal (carbohydrate-based, avoid overeating)
Lightly skim your error log’s most important items only
Arrive at the Prometric testing center at least 30 minutes early

During the exam:

Scan all questions first → answer what you know first
Mark and return to unknown questions — do not guess and move on immediately
Use remaining time to review flagged items (watch for misread questions)

Think Beyond the Exam

Keeping a concrete post-exam plan in mind during preparation is one of the most effective motivators.

Which area will you specialize in after licensure?
Public accounting firm vs. corporate tax vs. solo EA practice?
What are your goals for the six months after passing?

A vivid picture of the future helps you push through the hardest final stretch.