ETD's, calculators and the exam Some ramblings about the subject of ETD's and the exam. The original post dealt with some complicated math problems that a computer solved, and how it might be time for the PTG to consider using ETD for the exams. One person told the story of how the CPA exam now allows the use of a calculator. One member said it was important to know how to tune by ear, in case the machine broke down. I mentioned that the ETD is only a tool, and unless one knows how to use it properly, it does no good. The use of the calculator on the CPA exam brought to mind something that happened to me 20 years ago. At the time I had a "secretary" who's duty was to deposit checks. At the end of one particular week she added up 25 checks, each averaging about $35, and came up with a total deposit of over $1500. I looked at the amount and questioned the total. The secretary had not realized there was a mistake. After all, she said, the calculator added the numbers, so it must be right. She did not know enough to realize that 25 time $35 doesn't total any where $1500. After checking the tape, she saw that two of the entries were $350, instead of $35.00. The calculator the CPA uses makes doing the arithmetic easier, and in some aspects, more accurate. But he should also know enough basic math to know if a mistake was made somewhere along the line. That doesn't mean he has to do the whole calculation without the use of a calculator. (I know, the argument is that if the calculator broke, he could still get the job done. Trust me, an accountant will get another calculator before he will spend time adding the numbers by hand). A tuner who uses an ETD to tune a piano can probably do it easier, and in some aspects, more accurate. But that tuner should know how a piano sounds to recognize if a mistake was made. Maybe not as blatant as the $350 mistake, but enough to realize the machine is not working properly. And if the tuner knows how to use the machine properly, then he/she should be allowed to use it to take the RPT tuning exam. Willem
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