The Breakdown of an Answer Explanation


At UWorld Roger CPA Review, we have changed the way candidates prepare for the CPA Exam. Our revolutionary approach helps candidates master concepts on a deeper level so that they truly understand the material, ultimately resulting in success on the exam beyond in their career.

It starts with our Question Bank (QBank), which employs UWorld’s active-learning method. This evidence-based approach centers around the principle that students maximize retention and improve their learning outcomes when they learn by doing. Multiple studies have established empirical data that reinforces the merits of the active-learning study method.

When preparing for the CPA Exam, working through high-quality practice questions is the key activity in which candidates apply their knowledge and skills. Essentially, this is where the “doing” happens, and what we see as the prime opportunity to enable active learning. Unfortunately, other CPA review courses fail to use practice questions to actually teach their students and instead provide answer explanations that are confusing and lack substance. For example, an answer explanation will merely state, “answer a is correct because b, c, and d are incorrect,” without further context or explanation. We know today’s CPA candidates deserve better.

To help you understand how active learning works in our program, below is an example from our QBank of a CPA Exam multiple-choice question (MCQ). As you keep scrolling, you’ll see the question is paired with an answer explanation that utilizes active learning to help students master topics on a fundamental level. Answer explanations are developed by our expert team of accounting educators and practicing CPAs and are the most in-depth, yet concise rationales in accounting education.

Answer explanations are meticulously designed to challenge critical thinking skills. Each includes a vivid illustration such as a picture, table, flowchart, or graph that summarizes the concept being tested to support visual learning and help retention. Using visuals is important because there have been countless studies proving that students retain only 10-20% of written or spoken information, but when provided with a visual they retain almost 65% of the information.  Answer explanations also include a thorough written breakdown of why each answer is correct or incorrect and ends with a highlight of important takeaways.

By teaching, and writing our content this way, we ensure that our students are truly learning the content, essentially minimizing the need for memorization. This pushes for higher-order critical thinking skills and increases retention of the information. Students are taught in a way that not only helps them perform well on their high-stakes exams but ultimately gives them a better understanding of the concepts for application throughout their careers.

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Only the questions you need to pass the CPA Exam! Each question includes clear, concise answer explanations to show why an answer is correct or incorrect. MCQs and TBSs mirror the CPA Exam interface and are mapped to the AICPA blueprints.
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