CPA Exam Calculator, Spreadsheet, Scratch Paper, and Permitted Items

The short answer

Does the CPA Exam use Microsoft Excel?

No. AICPA says the Exam uses a spreadsheet application similar to, but not identical to, Microsoft Excel.

If you are comfortable in Excel, that helps, but do not assume every feature or shortcut behaves exactly the same way.

What is the spreadsheet for?

Use it to calculate responses and organize provided data. It is especially useful for FAR, REG, BAR, TCP, calculation-heavy TBSs, reconciliations, and schedules.

See how to use the spreadsheet inside TBSs →

Use the spreadsheet as workspace

Do not mentally hold a beginning balance, multiple adjustments, a percentage, and an ending balance. Put the components in the spreadsheet so you can inspect and correct the calculation.

What computer skills do you need?

Basic mouse, keyboard, spreadsheet, copy/paste, scrolling, window management, and calculator familiarity. The CPA Exam is not an Excel certification.

Practice before test day

Use the AICPA sample environment and spreadsheet guidance so the first time you interact with the Exam spreadsheet is not halfway through a live simulation.

Can you bring your own calculator?

No. Personal calculators, portable computers, and calculator watches are prohibited under the current Candidate Guide.

What calculation tools are available?

The Exam environment supports standard calculations through the spreadsheet and a four-function online calculator.

Do you get scratch paper?

Current test-center procedures provide scratch paper and pencils. You must return the materials when the Exam is complete.

Can you ask for more?

Follow test-center instructions. Additional writing space may be available, and staff may require you to return the existing materials before receiving replacements.

Can you bring your own paper or pencil?

No. Personal paper, notebooks, formula sheets, notes, and personal writing materials are prohibited unless specifically permitted.

What about a mnemonic brain dump?

Practice it while studying. On the real Exam, follow the testing rules and use only provided scratch materials once note-taking is permitted.

See the Summit mnemonic method →

Can you use earplugs?

Current Prometric guidance permits soft foam earplugs without wires or cords, subject to inspection. Personal electronic headphones and AirPods are not normal permitted testing-room items.

See the accommodations guide for additional approved needs →

Can you bring water?

Permitted-item rules can change. Current Prometric guidance may allow qualifying clear still water in an appropriate transparent container. Check the current permissible-items rules before your appointment.

Can you bring food?

Food is generally not allowed in the testing room under standard rules. Access to personal items is governed by break and test-center procedures.

What about medication?

Some medical items can be pre-approved permissible items, while other needs can require formal accommodations. Check current Prometric rules before the Exam.

What items are prohibited?

Current guidance includes personal calculators, phones, watches, personal paper, pens and pencils, notes, study materials, unauthorized electronics, bags, and other restricted items. Use the current Candidate Guide and Prometric list before test day.

Do not check your phone during the Exam process

Your phone is not a break-time study tool. Follow Prometric rules regarding storage and access to communication devices.

What about your watch?

Personal watches are prohibited testing-room items under current guidance. Use the Exam interface for timing.

What about glasses and clothing?

Normal eyeglasses can be inspected. Prometric also has rules for outerwear and removed clothing. Wear comfortable layers, but do not bring unnecessary belongings.

See the full test-day guide →

What about a formula sheet?

No. You cannot bring your own notes, formula sheet, mnemonics, or study guide.

Use final review to reinforce formulas and reference tables before test day →

Practice closer to test-day constraints

If you always study with a graphing calculator, custom Excel workbook, three monitors, and a handwritten formula wall, make sure you also practice in a simpler environment before the actual Exam.

A simple spreadsheet practice plan

• Enter a formula.
• Reference cells.
• Add and subtract multiple components.
• Multiply percentages.
• Organize a small schedule.
• Check the result.

Section-specific spreadsheet use

Scratch paper strategy

Use scratch materials for short notes, question flags, mnemonic cues, small calculations, and pacing checkpoints. Use the spreadsheet for multi-step calculations and schedules.

What should you bring?

At minimum, the required identification and access to your NTS, plus only necessary permitted items. The test center provides the testing tools. You do not need to bring a mobile accounting office.

CPA Exam tools FAQ

Can I bring a calculator?

No.

Is there a calculator?

Yes, calculation tools are available inside the Exam.

Does the CPA Exam use Excel?

It uses a spreadsheet application similar to, but not identical to, Excel.

Do you get scratch paper?

Yes, under current procedures.

Can you bring earplugs?

Soft foam earplugs without cords are currently permitted subject to inspection.

Can you bring notes or formulas?

No.

The takeaway

The CPA Exam gives you spreadsheet tools, calculation tools, and test-center scratch materials. Practice with those tools before test day and bring as little else as possible.

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