• Current students
      • Student centre
        Enrol on a course/exam
        My enrolments
        Exam results
        Mock exams
      • Course information
        Students FAQs
        Student induction
        Course enrolment information
        F2f student events
        Key dates
        Book distribution
        Timetables
        FAE elective information
        CPA Ireland student
      • Exams
        CAP1 exam
        CAP2 exam
        FAE exam
        Access support/reasonable accommodation
        E-Assessment information
        Exam and appeals regulations/exam rules
        Timetables for exams & interim assessments
        Sample papers
        Practice papers
        Extenuating circumstances
        PEC/FAEC reports
        Information and appeals scheme
        Certified statements of results
        JIEB: NI Insolvency Qualification
      • CA Diary resources
        Mentors: Getting started on the CA Diary
        CA Diary for Flexible Route FAQs
      • Admission to membership
        Joining as a reciprocal member
        Admission to Membership Ceremonies
        Admissions FAQs
      • Support & services
        Recruitment to and transferring of training contracts
        CASSI
        Student supports and wellbeing
        Audit qualification
        Diversity and Inclusion Committee
    • Students

      View all the services available for students of the Institute

      Read More
  • Becoming a student
      • About Chartered Accountancy
        The Chartered difference
        Student benefits
        Study in Northern Ireland
        Events
        Hear from past students
        Become a Chartered Accountant podcast series
      • Entry routes
        College
        Working
        Accounting Technicians
        School leavers
        Member of another body
        CPA student
        International student
        Flexible Route
        Training Contract
      • Course description
        CAP1
        CAP2
        FAE
        Our education offering
      • Apply
        How to apply
        Exemptions guide
        Fees & payment options
        External students
      • Training vacancies
        Training vacancies search
        Training firms list
        Large training firms
        Milkround
        Recruitment to and transferring of training contract
      • Support & services
        Becoming a student FAQs
        School Bootcamp
        Register for a school visit
        Third Level Hub
        Who to contact for employers
    • Becoming a
      student

      Study with us

      Read More
  • Members
      • Members Hub
        My account
        Member subscriptions
        Newly admitted members
        Annual returns
        Application forms
        CPD/events
        Member services A-Z
        District societies
        Professional Standards
        ACA Professionals
        Careers development
        Recruitment service
        Diversity and Inclusion Committee
      • Members in practice
        Going into practice
        Managing your practice FAQs
        Practice compliance FAQs
        Toolkits and resources
        Audit FAQs
        Practice Consulting services
        Practice News/Practice Matters
        Practice Link
      • In business
        Networking and special interest groups
        Articles
      • Overseas members
        Home
        Key supports
        Tax for returning Irish members
        Networks and people
      • Public sector
        Public sector presentations
      • Member benefits
        Member benefits
      • Support & services
        Letters of good standing form
        Member FAQs
        AML confidential disclosure form
        Institute Technical content
        TaxSource Total
        The Educational Requirements for the Audit Qualification
        Pocket diaries
        Thrive Hub
    • Members

      View member services

      Read More
  • Employers
      • Training organisations
        Authorise to train
        Training in business
        Manage my students
        Incentive Scheme
        Recruitment to and transferring of training contracts
        Securing and retaining the best talent
        Tips on writing a job specification
      • Training
        In-house training
        Training tickets
      • Recruitment services
        Hire a qualified Chartered Accountant
        Hire a trainee student
      • Non executive directors recruitment service
      • Support & services
        Hire members: log a job vacancy
        Firm/employers FAQs
        Training ticket FAQs
        Authorisations
        Hire a room
        Who to contact for employers
    • Employers

      Services to support your business

      Read More
☰
  • Find a firm
  • Jobs
  • Login
☰
  • Home
  • Knowledge centre
  • Professional development
  • About us
  • Shop
  • News
Search
View Cart 0 Item

Knowledge Centre

☰
  • Home/
  • News/
  • Knowledge centre news item
☰
  • News
  • News archive
    • 2024
    • 2023
  • Press releases
    • 2025
    • 2024
    • 2023
  • Newsletters
  • Press contacts
  • Media downloads

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

May 01, 2025
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

  1. 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. 
  2. Spaced repetition
    Instead of cramming your study sessions, break them into smaller, manageable chunks. Spacing your learning gives your brain time to consolidate knowledge. 
  3. 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.
  4. 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

The latest news to your inbox

Please enter a valid email address You have entered an invalid email address.

Useful links

  • Current students
  • Becoming a student
  • Knowledge centre
  • Shop
  • District societies

Get in touch

Dublin HQ

Chartered Accountants
House, 47-49 Pearse St,
Dublin 2, D02 YN40, Ireland

TEL: +353 1 637 7200
Belfast HQ

The Linenhall
32-38 Linenhall Street, Belfast,
Antrim, BT2 8BG, United Kingdom

TEL: +44 28 9043 5840

Connect with us

Something wrong?

Is the website not looking right/working right for you?
Browser support
CAW Footer Logo-min
GAA Footer Logo-min
CCAB-I Footer Logo-min
ABN_Logo-min

© Copyright Chartered Accountants Ireland 2020. All Rights Reserved.

☰
  • Terms & conditions
  • Privacy statement
  • Event privacy notice
  • Sitemap
LOADING...

Please wait while the page loads.