Recently, we had a student ask us to “cover some of the more obscure aspects of the material" on the CPA Exam. The CPA Exam is not seeking perfection. It does not anticipate that candidates will get every question correct. Therefore, they are free to ask an incredibly wide range of questions covering a list of subject matter that is beyond the knowledge of any one person. A number of topical areas are only covered very infrequently and then only with one multiple-choice question.
A candidate passes the CPA Exam by answering a sufficient number of questions correctly. That is best achieved by focusing attention on the topics that are most important to a “newly-minted CPA." It is easy for a candidate to get distracted by topics that are almost never on the CPA Exam. A passing grade is achieved by having adequate knowledge of all the important areas rather than by knowing how to answer a question that is unlikely to be seen.
Remember, your goal is to pass with a 75. No more, no less. No one is going to ask you (except maybe your family) how you passed the CPA exam; only if you passed the CPA Exam. The bottom line is we don't want you to spend valuable study hours on obscure questions which may or may not appear on the CPA exam.