ROANOKE TIMES

                         Roanoke Times
                 Copyright (c) 1995, Landmark Communications, Inc.

DATE: MONDAY, January 20, 1992                   TAG: 9201200227
SECTION: EDITORIAL                    PAGE: A-8   EDITION: METRO 
SOURCE: 
DATELINE:                                 LENGTH: Short


PREPARING FOR CPA EXAM CHANGES LIFE

IT WAS APPARENT from the Jan. 11 editorial regarding the missing certified-public-accountant exams that you know nothing about the accounting profession, much less the exam. The Uniform Certified Public Accountants Examination takes 19 1/2 hours to complete. Hundreds of hours of studying are necessary to be properly prepared to sit for this exam.

You are clearly unqualified to say that the candidates who have to take the exam over will have it easy. Your life totally changes when you are studying for this exam. The candidate as well as his family have to make sacrifices in order to allow adequate study time.

You have no idea the vast amount of information that needs to be known. While some topics will still be fresh in the candidate's mind, more preparation will have to be made prior to retaking the exam.

While many of us await the arrival of our grades in February, these unfortunate people are dragging their books out of the closet to begin their study process all over again. You cannot really understand the difficulty surrounding the CPA exam unless you have taken it or know someone who has. Whatever the case may be, we should all feel sorry for these people. ANNA S. MILLIRONS CHRISTIANSBURG



by Archana Subramaniam by CNB