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Outlook for CPA Examination Changes
American Accounting Association
2009 Annual Meeting
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CBT-e: What Is It?
o New CPA Examination release will transform the content, format, and structure of the examination and enhance operational and psychometric quality.
o “CBT” – stands for Computer-Based Testing, “-e” stands for evolution.
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CBT-e Background
o After three years of computerized CPA Examination administrations, the AICPA Board of Examiners (BOE) requested recommendations for improvements from AICPA Examinations staff.
o BOE considered the recommendations in September 2007 and decided to seek input from state boards and other stakeholders.
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CBT-e Background (continued)
o In response to the Invitation to Comment (ITC) on Proposed Uniform CPA Examination Improvements – released in Oct. 2007 – 82 responses were received.
o BOE considered all responses in March and April, 2008, and approved some of the changes. BOE-approved changes constitute basis of CBT-e.
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CBT-e Background (continued)
o In addition, the BOE decided the implementation of new Content and Skill Specifications (CSOs/SSOs) would be part of the CBT-e release.
o More recently – in March 2009 – the BOE added Authoritative Literature changes to CBT-e.
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CBT-e Responsibilities
oWork on CBT-e is carried out by AICPA Examinations Team – in consultation with NASBA, Prometric, and State Boards – under the aegis of the BOE and the direct supervision of the CBT-e Sponsor Group, consisting of 4 BOE members.
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CBT-e Changes – AUD, FAR, REG
Current Structureo 3 Multiple-Choice
Question Testletso 2 Written
Communication Tasks
o 2 Simulations - In Current Format
CBT-e Structureo 3 Multiple-Choice
Question Testletso NO Written
Communication Tasks
o 6/7 Short Task-Based Simulations (TBS)
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CBT-e Changes - BEC
Current Structureo 3 Multiple-Choice
Question Testlets
CBT-e Structureo 3 Multiple-Choice
Question Testletso 3 Written
Communication Tasks on BEC Topics
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CBT-e Changes - Content
o On May 15, 2009, BOE approved revisions to Content and Skill Specifications (CSOs/SSOs) with guidance on testing of IFRS.
o New CSOs/SSOs will be effective as of date of CBT-e implementation with the effective date to be announced.
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CBT-e Changes – Authoritative Literature
o New research task format will be introduced.
o New tutorial and sample tests will be made available in advance to acquaint candidates with new functionality.
o FASB codification will be included on examination.
o New authoritative literature platform will be launched to facilitate future updates.
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Standard – Setting
o CBT-e changes will be significant enough to require new passing scores to be set.
o Standard-setting process will be conducted and will involve decisions by panels of CPA volunteers, with ultimate decision for new passing scores to be made by BOE.
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More CBT-e Changes
o Weights of examination components will change.
o Time allotted to examination sections will be adjusted. (Total testing time for 4 sections – 14 hours – will NOT change.)
o Candidate performance reports will be revised.
o Spreadsheet with additional functionality will be introduced on examination.
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CBT-e – Benefits
CBT-e will:o Shorten scoring timelineo Enhance candidate experienceo Enhance the operational and psychometric
quality of the CPA Examination.
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CBT-e Implementation
oDate of CBT-e implementation will be announced before September 30, 2009. Announcement will allow ample time for candidates to become familiar with changes.
oEffective date of new CSOs/SSOs will be posted on CPA Examination website, www.cpa-exam.org
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After CBT-e Implementation Date Announcement
o Over the next few months, several announcements will be issued with details about all CBT-e changes including:• new weights of examination components • new section time allocations• new research task format • new tutorial and sample tests• candidate performance report revisions, etc.
www.cpa-exam.org
