Which Statement Is Incorrect with Respect to Taxation on the CPA

question 28

Multiple Choice

Which statement is incorrect with respect to taxation on the CPA exam?

• A)The CPA exam now has only four parts.
• B)There are no longer case studies on the exam.
• C)A candidate may not go back after exiting a testlet.
• D)Simulations include a four-function pop-up calculator.
• E)None of these are incorrect.

---

Definitions:

Error Rate

The frequency at which errors occur in a process or system, often used as a measure of performance or reliability.

Amygdala

A set of neurons located deep in the brain's medial temporal lobe, playing key roles in the processing of emotions.

Thalamus

The forebrain structure that sits at the top of the brain stem in the brain’s central core and serves as an important relay station.

Two-factor Theory

The Two-factor Theory proposes that human emotions are the result of a combination of physiological arousal and the cognitive labeling of that arousal.