Get tips and insights on earning a top score on the written communication portion of the BEC section of the CPA Exam.

1. WRITE OR RIGHT?
The Importance of Good Writing Skills for the CPA Exam
Molly Brown, James Madison University
Valerie Wendt, Bisk CPA Review

2. CPA Exam –
Written Communication Questions
• Business Environment & Concepts Section
• 3 hour exam
• 1 testlet containing 3 written communication questions
• 1 question is a pretest question
• Written communication questions are 15% of your
score

3. Written Communication Questions
Not an essay!
Candidates must read a situation description
and then write an appropriate document
relating to the situation.
Instructions will state what form the document
should take (i.e. memo or letter).

4. Scoring
Written communication questions are scored
based on 3 general writing criteria:
1. Organization
2. Development
3. Expression
If your response is off-topic, you will not receive
any credit for the response.

5. Organization
Document’s structure, ordering of ideas, and
linking of one idea to another:
• Overview/thesis statement – Must Have!
• Unified paragraphs (topic & supporting sentences)
• Transitions and connectives

6. Development
Document’s supporting evidence/information to
clarify thoughts:
• Details
• Definitions
• Examples
• Rephrasing

7. Expression
Document’s use of conventional standards of business English:
• Grammar
• Sentence construction, subject/verb agreement, pronouns, modifiers
• Punctuation
• Final, comma
• Word usage
• Incorrect, imprecise language
• Avoid jargon, social media language
• Capitalization
• Spelling

8. Scoring
How Do You Earn a Top Score?
•Understand the context
•Think through your message
•Structure your response
•Pay attention to grammar and spelling

9. Understand the Context
Who are you in the prompt?
Who are you writing to?
– An auditor/CPA writing to a client
– An auditor writing to a superior
– An audit senior writing to staff
– An internal accountant writing to a
superior
– An internal accountant writing to staff

10. Understand the Context
•Avoid being too technical if writing to non-accountants
•Keep the tone friendly, but professional

11. Think Through Your Message
•Take a deep breath
•Brainstorm points before responding
•Keep it simple
•Pick 2 or 3 points

12. Structure Your Response
 4 or 5 paragraphs is best
 You MUST have a thesis paragraph & a concluding
paragraph to earn a top score
 Make an outline of the first sentence of each paragraph,
then fill in the rest
 Your thesis (introductory) paragraph cannot include your
actual response, or you will be penalized

13. Structure Your Response
Stick to one point per supporting paragraph
Use transitioning phrases
– First…, second…, lastly…
– In addition…
– In summary…
Brief concluding paragraph
– Thank you…
– Feel free to contact me at…

14. Sentence Structure is Important
Diction – appropriate word choice
 Find the best word possible to explain clearly and concisely what you are
trying to say
Troublesome words (ie. Accept/Except)
Syntax – order of words in a sentence
 Don’t be hasty in your composition
 Read each sentence carefully
 Make sure words are in the best possible order
Modifier Placement – placing modifiers (i.e. adverbs)
improperly can be confusing and often changes the meaning
Modifier should be placed before the word(s) it modifies

15. Sentence Structure is Important
Sentence Fragments
 Each sentence needs at least (1) a subject and (2) a predicate
 Check for run-on sentences
Punctuation
Use appropriate punctuation
Two most common areas involving periods occur when
incorporating quotation marks and/or parentheses with periods
Spelling
Don’t rely on spell checkers

16. Diagnostic English Quiz
- Choose the best choice
The company can
assert any defenses
against third party
beneficiaries that
against the
promisee.

17. Diagnostic English Quiz
- Choose the best choice
The company can Answer:
assert any defenses
against third party
beneficiaries that
against the Pronouns
promisee.

18. Diagnostic English Quiz
- Choose the best choice
Under the cost method,
treasury stock is presented on
the balance sheet as an
unallocated reduction of total
equity.

19. Diagnostic English Quiz
- Choose the best choice
Under the cost method, Answer:
treasury stock is presented on
the balance sheet as an
unallocated reduction of total
equity. Possessive
noun

20. Diagnostic English Quiz
- Choose the best choice
A common format of bank
reconciliation statements
to reconcile both book
and bank balances to a
common amount known as the
“true balance.”

21. Diagnostic English Quiz
- Choose the best choice
A common format of bank Answer:
reconciliation statements
to reconcile both book
and bank balances to a
common amount known as the
“true balance.” Verb -
agreement

22. Resources
The Elements of Style, by Strunk & White
The Business Writing Handbook, by
William Paxson