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Home Become a CPA CPA Exam Psychometrics and Scoring

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The scoring information on this page is intended primarily for CPA Examination candidates. It includes a non-technical explanation of the scoring process, candidate performance report information, and scoring FAQs. Psychometrics is the discipline that provides the technical basis for many licensure and certification examinations, including the CPA Examination. The AICPA Technical Reports reflect recent CPA Examination psychometric research.
How Is the CPA Exam Scored?
A non-technical overview of scoring. It is a jargon-free explanation of the scoring process, providing insight into how MST (Multi-Stage Testing) works and including some basic facts about IRT (Item Response Theory).
Scoring FAQs
Important questions about scoring are answered in this set of FAQs, including the fact that the CPA Examination is NOT scored on a curve. The FAQs also provide an explanation of how IRT scoring makes it possible to provide comparable scores for candidates who answered questions of greater or lesser difficulty.
CPA Examination Passing Rates
Passing Rates are provided by quarter (testing window) and cumulative passing rates by year for every CPA Examination section. Before reviewing passing rates, it is important to read the information provided in the introductory text.

How to Read Performance Reports 

Candidate Performance Report FAQs address the information provided on the candidate performance report, with explanations and examples of content area and overall performance results and of the difference between scores and performance ratings.
 

Score Review and Appeals 

The Score Review and Appeals Processes FAQs provides information for candidates who wish to request a verification of their CPA Examination scores.  It also includes a description of the appeal process, available in some jurisdictions to candidates who wish to challenge an examination question.

Psychometric Research 

AICPA Examinations Team Sessions at the NCME 2011 Annual Meeting

AICPA Technical Reports
Research on topics relevant to the CPA Examination is an ongoing activity of the AICPA Examinations Team.  This collection of reports begins with research pre-dating CBT launch (in 2004) and continues to the present.

FAQ: Score Release Timeline 

Starting in the fourth testing window (October & November) in 2011, scores will be reported with more predictability and frequency than the pre-CBT-e score release schedule. Read the CPA Exam Score Release Timeline FAQ for more information.
 

2008 Practice Analysis 

The 2008 Practice Analysis Report and Appendices  A major research initiative, the 2008 practice analysis was conducted to develop new Content and Skills Specification Outlines (CSOs/SSOs) for the Uniform CPA Examination.  The report provides a detailed description of the practice analysis process.
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