July 19, 2018

It’s natural

Weak Internal Controls at Prometric… Allowed or Bad Form?

Okay, this one pretty much takes the cake as far as CPA exam questions are concerned (as far as I have seen) and if this person is for real, I really really hope they have gotten in touch with the AICPA, NASBA and Prometric for clarification. Is this a legitimate question?

From our friends at the always useful and sometimes entertaining CPAnet forums:

Are you allowed to fart when you take the CPA Exam?


Told you this was a weird one.

The responses are what truly amazed me as we all know accountants are not known for having a good sense of humor if any at all (no offense, you guys know I’m right). Helpful CPAnet members weighed in with everything from “You can on the audit section if you have weak internal control” to “by all means pass GAAS”. One contributor suggested that farting during FAR is completely allowed, as no one wants to waste a precious second excusing themselves after a testlet to go rip one (or four) in the Prometric potty on an exam that’s already short on time. Love it.

We didn’t see “bodily emissions” on the list of banned items at the test center so without confirming for 100% certainty, we’re going to go ahead and say let ‘er rip. Literally. There’s absolutely no reason to hold it in for your fellow test-takers’ sake unless it’s chronic or otherwise obnoxious. But a fart? I don’t see a problem.

Then again, be careful. An accidental shart in the middle of a testlet could cost you your entire exam.