Examination Overview

Article:  This section contains basic facts about the Uniform CPA Examination – its purpose, structure,  governance, and administration.  It also contains information about the Elijah Watt Sells awards which have been granted annually since
Published on April 11, 2013

Computer Based Testing - Evolution CBT-e Overview

Overview:  The Invitation to Comment (ITC) is part of an effort to improve the Uniform CPA Examination, known as CBT-e, sanctioned by the AICPA BOE. Initial components of ITC include, "Improving the Uniform CPA Examination", a detailed description of the proposed examination improvements reviewed by the BOE in September of 2007, and
Published on March 15, 2013

November 2012 IQEX Transition Information

News:  In November 2012 the International Qualification Examination (IQEX) will transition to a new format that will use an administration of the Uniform CPA Examination's Regulation section.
Published on September 26, 2012

The International Qualification Examination (IQEX)

Article:  IQEX is designed to facilitate the U.S. CPA qualification process for those accounting professionals from other countries whose professional bodies have entered into reciprocity agreements with the U.S. accounting profession. Mutual recognition ag
Published on July 31, 2012

Elijah Watt Sells Award Winners

Award:  The Elijah Watt Sells award program was established in 1923 by the American Institute of Certified Public Accountants (AICPA) to recognize outstanding performance on the Uniform CPA Examination.
Published on May 08, 2012

Governance The AICPA Board of Examiners (BOE)

Article:  The AICPA Board of Examiners (BOE), a senior committee of the AICPA, is the body that sets policy for the Uniform CPA Examination in accordance with legal and psychometric standards as they apply to licensure examinations. In addition, the BOE (1) over
Published on June 01, 2010

The Uniform CPA Examination Organizations

Article:  The Uniform CPA Examination enterprise is large and complex. Close collaboration among several organizations is necessary to deliver the examination on an ongoing basis to large numbers of candidates (more than 93,000 in 2009), while maintaining the hi
Published on May 21, 2010

The Uniform CPA Examination Purpose and Structure

Article:  The Uniform Certified Public Accountant (CPA) Examination is the examination that an individual must pass in order to qualify for licensure as a Certified Public Accountant (CPA) in any of the 55 U.S. jurisdictions (the 50 states, the District of Columb
Published on May 05, 2010

CBT-e Launch Announcement

Article:  We are very pleased to announce the date of CBT-e launch – January 1, 2011. This date has just been approved by the AICPA Board of Examiners (BOE) for the introduction of what will, in effect, be a new Uniform CPA Examination – an examination transformed in structure, content, and
Published on March 30, 2010

Invitation To Comment

Article:  CBT-e The AICPA Board of Examiners (BOE) is embarking on a multi-year initiative, known as CBTe (the "e" stands for evolution), to improve the CPA Examination. The goals of the project are to update the content of the examination based on the practice a
Published on March 25, 2010

The AICPA Examinations team is seeking CPA nominees to serve on the CPA Examination Panels

Article:  When the new Uniform CPA Examination is launched on January 1, 2011, changes in content, format, and structure will be introduced. These changes will require the current passing score to be re-examined. The process to do so will include convening four panels of CPAs – one for each examination section
Published on March 18, 2010

Changes in Examination Section Structure, Section Time Allocations, and Scoring Weights

Article:  As of January 1, 2011, CPA Examination sections will be reorganized, with the concentration of all written communication tasks in one section.  Time allocations will change for two examination sections. Short Task-Based Simulations (TBS) will replace simulations in the current format in three sections. In addition, new scoring weights will
Published on March 18, 2010