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"Next you are going to tell me that they get to use calculators and computers now when they take the CPA exam."

They're provided with a small handhelp to do addition, subtraction, division and multiplication. It's color coded and changed each year. No kiding. It's not really fair, they should have to take their shoes off to count like I did.

In fact, the AICPA is working on a computer based test that focuses more on the research aspect of accounting instead of wrote memorization. I've always been a big believer that it isn't so much what you know as it is knowing how to do the research. Nobody knows everything in the accoutning world.

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