How Is the CPA Exam Scored?

How Is the CPA Exam Scored?
Prepared by the American Institute of Certified Public Accountants
Questions pertaining to this decision paper should be directed to Carie Chester, Office Administrator, Exams Team, at cchester@aicpa.org.
February 13, 2006
February, 2006
How is the CPA Exam Scored?
Introduction
This document is intended to provide a non-technical overview of the CPA Examination scoring process. It begins with a high-level overview of the Exam and how it is scored. Following the overview are a series of questions and answers that provide more detail about specific aspects of the scoring process. The purpose of this format is to provide a general understanding of the scoring process and offer a more in-depth explanation of specific aspects of the scoring process to readers.
The information included in this document is based on questions frequently asked by state board representatives and other stakeholders. We recognize that this document will not answer all questions about the scoring of the CPA Exam and that new questions will likely arise as this document is read and discussed. We welcome additional questions and anticipate updating the document periodically based on the feedback we receive.
Description of the CPA Examination
The CPA Examination is comprised of 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. AUD, FAR, and REG sections also contain simulations.
The multiple-choice questions within each test section are administered to candidates in three groups (called “testlets”). Each testlet contains “operational” and “pretest” questions. The operational questions are the ones used to generate the candidates’ scores. Pretest questions are not scored; instead, candidates’ responses to these questions are used to evaluate the questions’ psychometric performance. Pretest questions that are psychometrically acceptable become operational questions on future exams. This strategy for pretesting questions is common in the credentialing field.
The AUD, FAR, and REG multiple-choice testlets vary in difficulty—there are two levels that are labeled “medium difficult” and “difficult.” These are simply labels. Within the testlets, items often vary substantially in their difficulty levels, but across testlets, those labeled “difficult” contain more hard questions than testlets labeled “medium difficult.” Every candidate receives a medium difficult testlet first. Candidates who do well on the first testlet receive a difficult second testlet. Otherwise, they receive a second medium difficult testlet. The scoring procedures take the difficulty of the testlet into account so that candidates are scored fairly regardless of the difficulty of the testlets they take.
The AUD, FAR, and REG sections contain two additional testlets containing simulations. Simulations are complex case studies that allow candidates to demonstrate their
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knowledge and skills by generating responses to questions rather than simply selecting a correct answer. Simulations require candidates to use spreadsheets, conduct research, and generate written communications. Each simulation requires numerous responses from candidates (up to several dozen in some cases).
Before appearing on the CPA Examination, both operational and pretest questions have passed through several extensive and rigorous subject matter reviews to ensure that they are technically correct, have a single best or correct answer, are current, and measure entry level content as specified in the Content Specification Outlines (CSOs). The CSOs specify the percentage of each section that should be devoted to each content area. The current CSOs were adopted in 2002 based on the results of a practice analysis and state board responses to an exposure draft of the recommended CSOs; CSO references were updated in 2005. Operational questions have also been statistically evaluated to ensure they meet the psychometric requirements of the CPA Exam.
Overview of the CPA Exam by Section
Section Audit BEC FAR REG
Time 4.5 Hours 2.5 Hours 4 Hours 3 Hours
Multiple-Choice Testlets 3 (Difficulty varies) 3 (Difficulty does not vary) 3 (Difficulty varies) 3 (Difficulty varies)
Operational Questions per Testlet 25 25 25 20
Pretest Questions per Testlet 5 5 5 4
Simulations 2 0 2 2