It is a widely accepted fact that people learn differently. For Jenny, taking notes as she reads may be her key to passing the CPA Exam. However, if Daniel uses that technique to study, he might miss the 75 passing score by just a point or two. Daniel is much more successful when absorbing the information via engaging lectures and then creating his own flashcards afterwards. Point being, there is no one correct way to study and learn, but by approaching the material in an engaging manner, CPA candidates are more likely to master the CPA Exam content.