CPA Examination Is scoring an automated process?
CPA Examination Is scoring an automated process: Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. In the United States, the CPA is a license to provide accounting services directly to the public. It is awarded by each of the 50 states for practice in that state. Additionally, almost every state (49 out of 50) has passed mobility laws in order to allow practice in their state by CPAs from other states. Although state licensing requirements vary, the minimum standard requirements include the passing of the Uniform Certified Public Accountant Examination, 150 semester units of college education, and one year of accounting related experience.
CPA Examination Is scoring an automated process: Continuing professional education (CPE) is also required to maintain licensure. Individuals who have been awarded the CPA but have lapsed in the fulfillment of the required CPE or have requested to be converted to inactive status are in many states permitted to use the designation “CPA Inactive” or an equivalent phrase. In most U.S. states, only CPAs are legally able to provide to the public attestation (including auditing) opinions on financial statements. Many CPAs are members of the American Institute of Certified Public Accountants and their state CPA society.
State laws vary widely regarding whether a non-CPA is even allowed to use the title accountant. To illustrate, Texas prohibits the use of the designations “accountant” and “auditor” by a person not certified as a Texas CPA, unless that person is a CPA in another state, is a non-resident of Texas, and otherwise meets the requirements for practice in Texas by out-of-state CPA firms and practitioners.
CPA Examination Is scoring an automated process
How is the CPA Examination Scored?
Anyone who has taken the Uniform CPA Examination, prepared for the Examination, or been involved in the CPA licensure process knows that the passing score is 75. But very few understand what that 75 means. The AICPA regularly hears from candidates, state board representatives, educators, and others who wonder how the Examination is scored. This non-technical overview of the scoring process will help answer the most frequently asked questions. CPA Examination Structure The Examination comprises four sections: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). All four sections contain multiple-choice questions (MCQ) and taskbased simulations (TBS). BEC has also has a portion for written communication tasks.
CPA Examination Is scoring an automated process: Testing within each Examination section is administered in blocks called testlets. Testlets contain operational and pretest questions. Operational questions are scored, while pretest questions are not scored. Pretest questions are indistinguishable from operational questions. Pretest questions that meet certain statistical criteria are used as operational questions on future Examinations. This strategy for pretesting questions is common practice in high-stakes testing. MCQ testlets vary in difficulty — there are two levels labeled “medium” and “difficult.” Within the testlets, items often vary in their difficulty levels, but across testlets, those labeled “difficult” contain harder questions on average than testlets labeled “medium.” Every candidate receives a medium testlet first. The succeeding testlet can be either medium or difficult, depending on a candidate’s performance (for more information about Multi-Stage Testing, see FAQ #3).
The scoring procedures take the difficulty of all questions into account so that candidates are scored fairly regardless of the difficulty of the testlets they take. TBSs are case studies that allow candidates to demonstrate their knowledge and skills by generating responses to questions rather than simply selecting the correct answer. TBSs typically require candidates to use spreadsheets and/or research authoritative literature provided in the Examination. In addition, the BEC section contains three written communication tasks. Each requires the candidate to write a short passage, letter, or memo.
Before appearing on the Examination, all operational and pretest questions have passed through several extensive and rigorous subject matter reviews to ensure they are technically correct, have a single, best answer, are current, and measure relevant content knowledge and skill as specified in the Examination Blueprints. The blueprints specify the percentage of questions that should be devoted to each content area, and to each skill level. Operational questions have been statistically evaluated to ensure they meet the psychometric requirements of the Examination.
Score Scale and Passing Score Section scores are reported on a scale that ranges from 0 to 99. A total reported score of 75 is required to pass each section. This is not a percentage correct score nor can it be interpreted as a percentage. The total score in the AUD, FAR and REG sections is a weighted combination of scaled scores from the MCQs and TBSs. For the BEC section, the total score is a weighted combination of the scaled scores from the MCQs, TBSs, and written communication tasks. Scaled scores on the MCQ and TBS portions of the Examination are calculated using formulas that take into account factors such as whether the question was answered correctly and the relative difficulty of each question.
CPA Examination Is scoring an automated process
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