Content Development

    The Uniform CPA Examination: Development, Delivery, and Administration 

    The content of the Uniform CPA Examination is developed in an extensive and integrated process. At each step in the process expertise in various disciplines is applied to ensure that the test materials are accurate and appropriate for use on the CPA Exam.

    The process incorporates expertise in a number of key areas.

    The first key area of expertise is in accounting. Individuals who draft, review, and finalize test materials are experienced CPAs.

    A second area of expertise is in the science of testing, called psychometrics. At each stage in the test development process, psychometricians are involved in the design, development, and implementation of test materials. These include test specifications, test questions, and data analysis.

    A third area of expertise is in test development. Experts in the design and development of test questions are involved in the process.

     

     

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    The Development of Examination Content - in Brief

    Article The content of the Uniform CPA Examination is developed in an extensive and integrated process. At each step in the process expertise in various disciplines is applied to ensure that the test materials are accurate and appropriate for use on the CPA Exam.
    Published on July 29, 2013

    The Uniform CPA Examination Development, Delivery, and Administration

    Article The content of the Uniform CPA Examination is developed in an extensive and integrated process. At each step in the process expertise in various disciplines is applied to ensure that the test materials are accurate and appropriate for use on the CP
    Published on June 15, 2010

    Exposure Draft Responses & Comments (December 2008)

    Report Stakeholder responses to the 2008 Exposure Draft, Proposed Content and Skill Specifications for the Uniform CPA Examination.
    Published on May 21, 2010

    Appendices (2008 Practice Analysis Technical Report)

    Report Appendices (2008 Practice Analysis Technical Report) published December 2008.
    Published on May 20, 2010

    AICPA Board of Examiners (BOE) Practice Analysis 2008 Oversight Group (PAOG)

    Report AICPA Board of Examiners (BOE) Practice Analysis Oversight Group (PAOG) Roster
    Published on March 18, 2010

    Uniform CPA Examination Practice Analysis 2008 Bibliography

    Report 2008 Practice Analysis Bibliography. The practice analysis provides a way to evaluate the knowledge, tasks, and skills required of CPAs entering the profession, determine the feasibility and resources required for assessment, and develop a blueprint documenting the content, skills, length and time of the examination.
    Published on March 18, 2010

    Comment Summary - Improving the Uniform CPA Examination 2007

    Report Response summary for the Invitation to Comment; Improving the Uniform CPA Examination (2007). There was a total of 82 responses to the survey; including 25 from State Boards of Accountancy and 11 from Groups & Organizations.
    Published on March 18, 2010

    Improving the Uniform CPA Examination

    Article The purpose of this paper is to outline proposed improvements to the Uniform CPA Examination for review by State Boards of Accountancy and other stakeholders.
    Published on March 18, 2010

    Cover Letter from The AICPA Board of Examiners for the Proposed Content and Skill Specifications for the Uniform CPA Exa...

    Exposure Draft Cover letter from The AICPA Board of Examiners (BOE) to Accountancy Board Chairs/Presidents, Executive Directors, and Other Interested Parties for the Exposure Draft, Proposed Content and Skill Specifications for the Uniform CPA Examination.
    Published on March 18, 2010

    Improving The Uniform CPA Examination Invitation to Comment Questionnaire October 2007

    Survey The AICPA Board of Examiners (BOE) is embarking on a multi-year project to improve the Uniform CPA Examination. The contemplated changes are outlined in the questionnaire that follows. Detailed explanations are provided in the attached "Improving the Uniform CPA Examination" document.
    Published on March 18, 2010

    AICPA BOARD OF EXAMINERS INVITATION TO COMMENT on PROPOSED CPA EXAMINATION IMPROVEMENTS EXECUTIVE SUMMARY AND ACTIONS

    Overview At the request of the BOE, in October 2007 the AICPA Examinations Team issued an Invitation to Comment (ITC) on CPA Examination Improvements. The ITC was an effort to obtain input from state boards of accountancy and other stakeholders on proposed examination changes being considered for implementation.
    Published on March 18, 2010

    2008 Practice Analysis Technical Report

    Report The Board of Examiners requested that the AICPA initiate the conduct of a new study to update the previous practice analysis conducted in 2001. The study is designed to describe the important tasks performed by entry-level CPAs and the knowledge and skills required for competent performance. Additionally, it will provide
    Published on February 23, 2010

    Practice Analysis 2008

    Article Access information on the Uniform CPA Examination Practice Analysis 2008 documents and background materials.
    Published on July 31, 2009

    Appendices (2008 Practice Analysis Technical Report)

    Report Appendices (2008 Practice Analysis Technical Report) published December 2008.
    Published on December 01, 2008

    EXPOSURE DRAFT COMMENT FORM Proposed Content and Skill Specifications for the Uniform CPA Examination

    Exposure Draft EXPOSURE DRAFT COMMENT FORM for the proposed content and skill specifications for the Uniform CPA Examination Exposure Draft. The deadline for responses is July 31, 2008.
    Published on June 23, 2008

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