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Exam success: The journey from working memory to long-term memory

Edel Walsh explains study techniques that will help you shift from surface learning to deep learning that prioritise quality study over quantity When studying for professional accountancy exams, many students find themselves overwhelmed with lots of information, complicated calculations and unfamiliar concepts.   Students often tell me they have spent many hours studying, only to not remember anything they have studied later.  This, in fact, is just the way our brain operates. It’s important to understand how we can transfer knowledge from our working memory to our long-term memory and why this is so important for exam success.  Working memory When new information or an insight from our studies reaches our brain, it does not automatically get stored in our long-term memory. Instead, the information is stored in a temporary limbo.  In other words, it is stored in our working memory.  For example, when you are reading a case study or solving a calculation, your brain uses working memory to process each new piece of information.  Our working memory is limited. In his book The Magical Number Seven, Plus or Minus Two, George Armitage Miller shows that some people can hold as few as five things in their working memory at any time. Some people can hold as many as nine things, but the number seven seems to be the magic number for how many things we can hold in our working memory.  Unfortunately, those seven things only stick around for a few seconds and will not be remembered at all if we are distracted.  To put this in perspective, if you read a paragraph from a textbook, it will only be held in your working memory for a short period. It will not automatically transfer into your long-term memory. This begs the question: How do we transfer information from our working memory to our long-term memory?  For Chartered Accountancy exams, we need information to be stored in our long-term memory so we can call on this information when we need it.  From working memory to long-term memory Long-term memory is where knowledge is stored more permanently. Once a concept is embedded into long-term memory, it becomes easier to retrieve and apply, even in high-pressure exam settings. The goal of study and learning should be to move information out of working memory and into long-term memory. To do this effectively, we need to move beyond “surface learning” and towards “deep learning”. Surface learning relies on taking information at face value and not getting under the skin of a topic or concept. It is where we learn information without a real understanding of what we are trying to learn.  Reading, writing notes and highlighting can lead to surface learning. Often, we cram information right before an exam, resulting in surface learning. This information will only reach our working memory.  On the other hand, deep learning is where we focus on getting a deep understanding of topics and concepts so we can apply this information in whatever scenarios come up in the exam.  To engage in deep learning, our learning must feel a little harder and require more effort. Study techniques, like repeatedly testing yourself, encourage deep learning and the transfer of information into long-term memory. Techniques to encourage deep learning Practice testing (also known as retrieval practice) Testing yourself on what you have learned helps reinforce learning. Flashcards (a question on the front of the flash card and answer on the back, shuffle your flash cards and then test yourself), past exam questions, quizzes, brain dumps and explaining concepts out loud are all methods of retrieval practice.  Spaced repetition Instead of cramming your study sessions, break them into smaller, manageable chunks. Spacing your learning gives your brain time to consolidate knowledge.  Elaboration Ask yourself questions like “Why does this happen?” or “How does this relate to what I have already learned?” The more connections you make between new material and existing knowledge, the more likely it will be stored in long-term memory. Interweaving Mix topics or question types within a study session. For example, instead of doing 10 income tax questions in a row, mix them with corporation tax and VAT.  Cramming If you favour cramming over spacing your learning, be aware that this can overload your working memory.   You might feel like you know the information, but without testing yourself, the information is unlikely to be retained in long-term memory. Study quality over quantity Studying for your exams is less about the quantity of hours you study and much more about the quality of your study.  Prioritise techniques that move knowledge from your working memory to long-term memory and focus on deep learning strategies that help you understand, not just remember. Edel Walsh is a student coach and mentor. She supports her clients with their studies and exams by focusing on academic success, personal development and looking after their well-being. For more information, check out www.edelwalsh.ie

May 01, 2025
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Using your final weeks of study effectively

Bryan Rankin, Head of Student Operations at Chartered Accountants Ireland, shares practical advice on mastering study techniques, managing times and using Institute resources to confidently take your exams The requirements for professional-level exams can be a big step up for many, requiring more time and better techniques than are typically needed at university. Add to this is the fact that many students are juggling full-time work and study commitments, and you’ll see why time spent learning good study techniques is so valuable.  Know your resources Before getting stuck into a study routine, take a step back and take note of all of the Institute’s available study resources. At this stage, you’ll be aware of the Learning Hub and your textbooks. But other resources may also prove very useful as we enter the final weeks of study.  The Competency Statement is a list of every topic examinable in a subject, and the level expected of the candidate. It’s effectively your table of contents for each subject, so make it the first thing you look at to start your plan.  You can regularly return to the Competency Statement to cross off completed tasks and highlight areas of weakness.  Similarly, you’ll want to work through all the sample papers, which are produced by the Exam team and contain exam-standard questions. Solutions are also provided. You can get the sample papers and the solutions on the Institute's website.  Your mock exam paper is effectively another sample paper for you to attempt, with exam-standard questions.  Don’t forget the Professional Examination Committee (PEC) reports, where the examiners gave feedback last year, highlighting where students made common mistakes. All exam students should reference the PEC Report and the corresponding Final Admitting Examination Committee Report for FAE students.  Managing your time When preparing for any exam, you’ll know that time is your most important resource – use it wisely. You’ll need to be organised and efficient, so before starting any revision, your first task should be to draw up a study plan to cover the final month before the exams. This plan will be crucial in organising your time and ensuring that you focus on areas of challenge.  Allocate your first day of study to compose your plan – a skill you’ll use throughout your Chartered Accountancy studies.  Your plan will list all the subjects you must study and allocate specific time slots for each.  With your study plan in place, you’ll feel organised, a little less stressed and you’ll hold yourself more accountable.  With this plan in place, if you miss a study session, you’ll know specifically what you need to go over later. Study times So, how long should each study session last? Best practice suggests that, after 40 minutes, our brain becomes less effective in taking in knowledge. Aim for slots no longer than 25 minutes, followed by a five-minute break to grab some fresh air or make a cup of tea.  Instead of setting a goal of studying for a minimum duration, try the opposite and set a maximum time limit, something that we all find much more motivating and energising.  If you’re really fighting against procrastination, try the two-minute rule, where you commit to working for just two minutes and then take a break. Often, starting is the hardest part, but once you begin, you’ll be more likely to continue. After four sessions, take a longer break of 15-30 minutes. Use your breaks to relax, stretch or have a snack.  To stay focused, avoid picking up your phone during each break as scrolling can extend beyond the intended downtime. Your plan will give you clear and achievable goals for each study session, and can help to keep you motivated and focused.  Keep an eye on your progress as each week ends, and celebrate each achievement to keep you motivated and on track. Use active learning techniques At this stage, you’ll probably want to move away from reading over slides and watching videos on the Learning Hub.  Instead, as we approach exam time, it’s time to get active with our learning.  Active learning techniques involve ‘doing’ rather than more passively reading or listening. Studies show that people remember 10 percent of what they hear and 20 percent of what they read, but about 80 percent of what they perform. When you attempt questions during a study session, it helps improve your understanding and retention of information.  One example of active learning could be starting each session with a blank piece of paper and writing down everything you can remember, unprompted, on a topic. Try the same exercise at the end of the session to get a benchmark of how effective your session has been.  You should also attempt to answer questions in every session in the Learning Hub, then review the answers. Don’t be discouraged if you end up getting some questions wrong – making mistakes in practice is a great way to learn.  By following these study tips and staying committed to your preparation, you can approach your exams with confidence and achieve exam success. 

May 01, 2025
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Getting prepared for CAP1 and CAP2 exam success

Bryan Rankin, Head of Student Operations at Chartered Accountants Ireland, shares the education team’s top exam tips to help students navigate their studies, maximise resources and prepare effectively for success It seems only a short time since you started this current academic year, but our programmes have already passed the midway point. The finish line is in sight and mock exams are coming up next for CAP1 students.  At this time, students often ask the education team for guidance for the upcoming exams. Not only are the following suggestions relevant to all three programmes, they are also based on the experience of past students and on data collected about their results.  Since the move to exclusively online education delivery through our education platform, the Learning Hub, we have been able to track a whole range of engagement data, including the exam resources with which successful students engaged. We have also looked at data in an effort to understand what resources unsuccessful students did not take up.  We have listed what we think are your priority items to get you best prepared for Chartered exams.  Sample papers Let’s talk about sample papers.  The PDFs are full, exam-standard papers accompanied by the solution. At time of writing, several CAP1 sample papers are already on the Institute website (you’ll need to log in to the Student Centre).  Sample papers are Chartered Accountants Ireland’s version of ‘past papers’. They’re much more valuable than traditional past papers, which can quickly go out of date as exam formats evolve.  Our sample papers and the solutions are updated annually. They cover a broad range of topics and are kept in line with the competency statements weightings. For CAP1 students, your sample papers will be of particular importance as the new, autoscored format comes into effect for all CAP1 exams.  You should be familiar with the question formats at this stage, as every CAP1 session in the Learning Hub contains an ‘exam practice question’ pack, and your live webinars have also brought you through examples of the new question types. However, the sample paper brings it all together with an exam-standard script as compiled by the Institute’s Exam team.  We encourage you to attempt each sample paper in exam conditions. For example, attempt the paper in the location you plan to sit the assessment and limit yourself to doing it in the time allowed.  There is little value in glancing down the sample paper, looking at the topics covered followed by a quick perusal of the corresponding solution. The sample papers are key resources, so you should dedicate some time to them now.  We advise that you attempt one sample paper in preparation for the mock exams, and the others as part of your exam study regime.  Practice papers Each subject has a dedicated practice paper, which is an exam standard paper that is uploaded on the exam platform (Cirrus). The CAP1 students practice paper will be available on Cirrus from 6 March 2025. Practice papers for CAP2 and FAE students will be available soon. Students should check their email regularly for information. You should make each practice paper count. For the main exams, you will have access to one practice paper for all subjects and a maximum of four attempts at each practice paper. It’s a good idea to watch our e-assessment videos explaining how to navigate Cirrus, so you understand the platform long before you undergo any assessment.  Again, we recommend that you keep a number of practice attempts to use in advance of your main exams so you can test your knowledge and timings in an exam setting. No additional attempts will be given. Mocks Do not underestimate the importance of undertaking your mock examination (starting with CAP1 in April, and CAP2 in May 2025).  The mocks should be seen as an essential dry-run exercise for the main exams. As well as a great opportunity to test your knowledge on an exam-standard paper on Cirrus, it’s also another fresh sample paper.  Through the mocks, students are able to test their current knowledge, replicate their exam setting, gain vital first-hand experience and ensure their technology is working before the summer exams arrive. You can sit the CAP1 mocks during the CAP1 mock exams window from 5–13 April, and CAP2 mocks from 3 –11 May 2025. The mock exams may be sat via Cirrus at a time that suits you during that window.  Please note that the mock exams will not be invigilated.  In-person events The last exam prep resource to mention are our in-person student events. The Institute organises two series of in-person events: one at the start of the academic year, which includes an induction event, and the second event having an exams focus. These face-to-face events are about connecting you with other students and offering you proven exam advice. Topics will include study planning, exam preparation and resources, exam day technique, time management and much more. You should treat these events as an essential part of your studies. Your training firms and employers have also been advised about the events (see dates and locations below). Students who joined us last year found them to be extremely beneficial in preparation for the main exams. Places are limited so register via the home page of the Chartered Accountants Ireland website to confirm your attendance. We wish all our students the best of luck in their ongoing studies.   

Mar 07, 2025
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Top five exam prep questions answered

Exam preparation can be an overwhelming time. Edel Walsh answers the five most commonly asked questions about your study habits and success Whether you are sitting professional accountancy exams for the first time or returning for your next set of exams, the months ahead can feel like a daunting prospect.   1. How many hours of study should I be doing in a week? This is, without doubt, the question I get asked most often by students.  The answer is that there is no “right” number of hours you should be studying in a week. We are all different and we all study differently.  The hours you put in depend on how close your exams are, whether you are studying smart or studying hard, and what other personal commitments you have. It is not about the quantity of hours you study, it is about the quality of the studying you do.  Your study plan or study goal for a particular day might be, “Today, I want to study financial reporting for two hours”. This is an outcome goal.  A more effective way of thinking about your study is to set yourself learning goals.  An example of a learning goal is: “Today, I want to learn the double-entry book-keeping treatment of bad debts”.  After your study session, check to see if you have achieved your goal. You will be able to hold yourself to account and ascertain whether you understand the double-entry book-keeping treatment for bad debts.  Learning goals help you stay focused and on track.  2. How can I study “smart”? Smart study is incorporating self-testing or retrieval practice into all your study sessions.  Instead of passively re-reading notes, actively test yourself on what you’ve learned. This will give you feedback on what you know and don’t know. This could involve answering questions from your questions banks, completing a sample paper or questions under exam conditions and summarising key points without looking at your notes. Make retrieval practice a regular part of your study routine.  Start each session by recalling what you learned in the last study session, then review it to fill in gaps. Embrace mistakes as learning opportunities. Every mistake gives you information on what you know and what you don’t know. It’s what you do with the mistakes that counts.  3. How can I get motivated to study? Motivation follows action. No matter how much you want to pass your exams, there will be times when you would rather clean the kitchen than study. And that’s okay – feeling demotivated is perfectly normal.  When you are feeling demotivated: Start with a quick win. This might be doing a question from your question bank on the material you learned in the last study session. Break your task down into small manageable chunks. When we think of all the material we need to cover for our exams, it can feel overwhelming. Breaking it all down into bitesize chunks can make study feel more manageable.  Disrupt your pattern. To break an unmotivated period, you need to change your state of mind. Instead of forcing yourself to start studying immediately, just summon the energy to do something different first. Get fresh air, do a stretch and have a large glass of water. 4. How do I handle unexpected work demands? Some students will be in the busy season at work from January to March.  Balancing study with work and personal commitments can be overwhelming, especially during busy periods. Considering the following will help: Know your busy times at work. Talk to your colleagues to get an understanding of the demands of your various work assignments.  Make sure your study plan is flexible and realistic, knowing there will be busy times at work. Communicate with your manager, especially if you are working long hours and need to attend lectures. They may not realise that you must attend lectures on a particular night.  Understand that disruptions are normal. Don’t be too hard on yourself. Flexibility and resilience are the keys to balancing work and study schedules Remember, progress, not perfection. Accept that some days will be more productive than others and adjust accordingly. 5. What can I do if I feel overwhelmed? Prioritise your well-being. Your mental and physical well-being is the foundation of your exam success. Aim for seven to eight hours of quality sleep per night. Sleep consolidates memory and helps with your focus, concentration and general well-being. Fuel your brain with a balanced diet and stay hydrated throughout the day. Incorporate regular physical activity, even if it’s a short walk or a quick workout. Exercise reduces stress and boosts cognitive function. Schedule downtime to recharge. Activities like meditation, yoga or simply enjoying a hobby can help you decompress and stay focused. Edel Walsh is a student coach and mentor. She supports her clients with their studies and exams using a holistic approach of focusing on academic success, personal development and looking after their well-being. For more information, check out www.edelwalsh.ie

Jan 15, 2025
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Staying motivated on the Chartered Accountancy journey

As assessments fade into the rearview mirror, it’s tempting to relax, but sustained, structured study now can set Chartered Accountancy students up for long-term success. Bryan Rankin explains how to stay motivated The life of a Chartered Accountants Ireland student can be difficult, particularly in the run-up to exams.   At a time when friends and family have been making merry over the festive season, many of you were studying hard in preparation for interim and on-demand assessments in early January in all three academic programmes.  With these assessments now completed, the idea of continued study may feel unappealing.  We hear all the arguments, but in our experience, this is definitely a time for all students to keep up their studies, albeit at a more sustainable pace.  While there may not be exams in the next few weeks, there is a busy schedule of webinars to attend leading up to the mock examinations. For dates of all webinars and exams, please refer to course timetables on the Institute website.  While there’s certainly a place for some pre-exam ‘cramming’, this works only as a revision tool where you’re returning to lessons already practised and understood. There simply won’t be time to undertake the coursework involved in multiple subjects and work through increasingly complex problems. Rather, what we want to aim for is a study plan that we can maintain and commit to.  So, how should we structure a longer-term study plan that still keeps us productive? A study plan We’ve said it before in this series of articles, but starting out with a study plan is definitely the number one piece of advice for a productive study programme.  If you haven’t made a study plan yet this year, make it your New Year’s resolution.  A schedule provides motivation and structure, as you’re not wasting time at each study session deciding what’s on the agenda this time.   It’s a good idea to base your study sessions on the live webinars coming up in the following weeks. By watching the teaching videos and then attempting several questions at each session in the Learning Hub, you’ll find each webinar more rewarding and engaging while understanding new learning principles at a gradual pace.  Win back time We all have busy lives with many commitments, so start your plan by assessing where you can win back more time during the week for study slots aside from nine-to-five working hours.  There may be times during the week when you can be more productive. For example, getting up an hour early on Saturday morning is not incredibly difficult and can be very productive.  Equally, the next few months might be a time to set aside some (but not all!) social commitments – just until you pass your exams!  Your plan should show a series of short, intensive 45-minute study sessions with plenty of breaks for exercise and fresh air. Typically, we would envisage students studying two or more evenings during the working week (in addition to attending webinars), as well as two half-days of study at the weekend.   Become goal-oriented For a successful longer-term study programme, keeping highly motivated will be an important consideration.  Whether it’s CAP1 exams in May or FAE in August, these deadlines can feel distant, and you may lose that sense of urgency. Take time to consider what is the driving force pushing you ahead through these tough times, be it the pride your family will take in your achievement, the expectations of your training firm or attaining your qualification and taking your career to another level.  Studies show that by building in plenty of short-term goals and rewards, we keep ourselves motivated from week to week. Whether that’s a coffee date with friends or a trip to the cinema, it’s a well-deserved, guilt-free couple of hours that will keep spirits high, so make time for social contact. Group work Consider combining your own solo studies with some group work. This could be online or in person but learning within a social context will overcome any sense that you’re in this alone.  In fact, there are over a thousand students in each academic programme, all in the same situation as you and working toward the same goal. We suggest splitting out a session in the Learning Hub on a given subject, where one person/group studies one part and presents it back to the others with advice and observations.  Put your phone down Finally, it may seem obvious, but the top inhibitors to successful study are your phone and social media.  It’s all too easy to accidentally scroll for hours without realising how much time has passed.  It’s a good idea to place your phone out of reach while studying or in another room. Make your phone part of your short break away from the desk, then put it down again.  Maintain your focus It would be understandable to feel that, as we finally emerge from a busy winter, it’s time for our studies to be on the back burner for a time. On the contrary, we’re here to encourage you to maintain that focus and momentum through the spring months. We guarantee that you’ll reap the rewards come exam time.  Bryan Rankin is Head of Student Operations at Chartered Accountants Ireland

Jan 15, 2025
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Test yourself: your study secret weapon

One of the most effective study strategies you can adopt is frequent self-testing. Edel Walsh discusses the importance of self-testing or retrieval practice When studying, most students will read their course materials and highlight the important points or areas they don’t understand. They may also write out their own notes or design mind maps.  While all these methods are a good starting point, they should not be relied upon for exam preparation. Testing yourself is one of the most effective methods of studying and learning. Incorporating testing into your study routine will not only help you assess your learning progress but also help you to retain critical information for the long term.  Why is testing yourself so important? When you’re studying for professional exams like those in accountancy, understanding concepts is only half the battle. Testing yourself provides immediate feedback on your knowledge.  It reveals what you have understood, and what areas need more work. This allows you to focus your study efforts effectively.  Feedback is essential in identifying knowledge gaps that might otherwise go unnoticed until the exam day. Many students leave testing until close to the exam and some students avoid testing altogether. Testing yourself shines a light on what you know and don’t know. This can feel uncomfortable; however, you are better knowing what you don’t know before your exam rather than on the day of the exam.  How often should you test yourself? There is no magic formula for how often you should test yourself. However, frequent testing of the same material leads to better retention. Here are some guidelines to consider: Test yourself every time you study. This can be done by incorporating short quizzes on the material you’ve covered during your study session. This could be as simple as recalling key definitions, concepts or formulas from memory.  At the end of each module or lesson, set aside time for more in-depth self-testing. This might involve answering past exam questions or solving case studies based on what you’ve studied. This gives you a comprehensive view of your progress and highlights areas that need further revision. Consistency is the key. Testing yourself regularly, rather than cramming right before the exam, reinforces learning over time and improves retention, leaving you better prepared on exam day. Methods of testing or retrieval practice Retrieval practice is another name for self-testing. Retrieval practice is a form of self-testing that requires you to pull information from memory without looking at your notes or textbooks. Retrieval practice engages your brain in recalling what you’ve learned.  Here’s how you can incorporate retrieval practice into your study routine: Flashcards: As you are studying tricky topics, rather than writing out pages of notes on a topic, get some flashcards. Write a short question on the front of the flashcard and the answer on the back. After each lesson or module, you will be left with a bundle of flashcards. Shuffle the cards and test yourself on the questions regularly. This approach works well for keeping information fresh in your mind. Apps like Anki or Quizlet can help you organise digital flashcards. Brain dump: After studying a topic, put away your notes and write a summary from memory. This helps solidify the concepts in your mind and forces you to process the information in your own words.  Practice problems: Doing practice problems or past exam questions without referring to your materials is an excellent way to engage in retrieval practice. This mirrors the exam environment and trains your brain to access information under pressure. Explain the material you have learned to somebody else: Summarise and explain the material to a housemate or family member. If you can explain it clearly to them, and they understand what you are talking about, this signals that you truly understand the material. Benefits of self-testing and retrieval practice  Self-testing can increase your confidence and help reduce anxiety by making the material more familiar and by showing you which areas you need to focus on.  The more you test yourself, the more confident you will feel about the material going into the exam. Testing yourself under exam conditions helps you practise managing your time and thinking under pressure. Effective study strategy Testing yourself is a crucial part of an effective study strategy for professional accountancy students. By incorporating regular testing into your study routine, you ensure consistent progress and retention of key material.  Retrieval practice plays a powerful role in deepening your understanding of your exam material.  Take the time to test yourself regularly, learn from the feedback you receive, and keep refining your approach.

Nov 05, 2024
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