Read the statement of the problem below and GIVE ASSUMPTIONS (research type assumptions). The study is about the Effectiveness of Online Review under New Normal and Traditional Review of Aspiring CPAs.

For the past few years, thousands of aspiring CPAs have been searching for ways to pass one of the most challenging licensure examinations in the country (Stalk, 2021). The vast number of topics that needed to be learned in a short amount of time made the exam difficult. However, review centers allow refreshing the students' knowledge and understanding of the topics. Review centers with long-term experience and credible performance in licensure exams can make the preparation doable, efficient, effective, and successful (RevYOU Lifelong Learning Hub, 2020). They are knowledgeable about the best exam preparation techniques and can help reviewees along the way. Moreover, they provide suggestions based on prior exam trends as well as mentor and motivate reviewees to achieve their full potential beyond the exams. Reviewees get a more accurate image of what to expect on the CPA licensure exam with their assistance.

Before the pandemic outbreak, the traditional face-to-face review is the method of most if not all review centers in training aspiring CPAs to be fully ready for the profession. Since the traditional review is a classroom type of review, reviewees may interact with their lecturer and even ask questions when they are having a hard time understanding the subject matter (Arago, 2020). This type of review guarantees that the substance of the course is appropriately understood and recalled. Traditional reviews are highly interactive (Teachmint, 2021). Knowledge and information are transferred from the lecturer to the reviewees, and any questions or difficulties are passed on from the reviewees to the lecturer. Face-to-face problem-solving exercises are used to test candidates' comprehension of the course in preparation for the CPA licensure exam.

However, many CPA candidates are using the current COVID-19 isolation as an opportunity to lean into online review (UWorld, 2020). One of the most often used terms after the pandemic is the term new normal, which triggered new ways of learning in terms of review (Gautam, 2020). In today's period, safety and convenience are the purposes of online review. All a reviewee needs are an internet connection and a computer or a smartphone to access the lectures (Thompson, 2021). Even so, reviewees will often not be enlightened on unclear topics as there will be no proper interaction with the lecturer. Nevertheless, online reviews reduced financial costs. They are far more affordable as compared to traditional face-to-face reviews (Gautam, 2020). It is because online review minimizes the cost of transportation, rentals, and meals of the reviewees for the whole period. Moreover, the flexibility of online review allows the reviewees who balance work and going to the review center to still learn and prepare themselves for the CPALE while working.

Online review has been implemented at review centers due to the COVID-19 pandemic. This sudden change from traditional to online review may affect reviewees' learning effectiveness, especially in problem-solving, as they need face-to-face interaction with the lecturer when having difficulties with a particular topic. Hence, COVID-19, while being a threat to humanity, has developed review centers to invest in online reviews as a way of coaching reviewees to be the next CPAs of the country.