To help ensure the smooth transition of the Uniform CPA Examination from a paper-and-pencil exam to a computer-based one, the AICPA/NASBA Computerization Implementation Committee (CIC) is seeking colleges, universities and CPA firms willing to administer new test items to students and CPA candidates. Through an extensive network where pre-testing is conducted in the expected computer-based test (CBT) environment, a large number of test items (along with case-study simulations) will be presented to motivated test-takers with knowledge and skills similar to the candidate population. From that, precise information can be gathered on the effectiveness of computerized delivery of questions and CBT simulation quality.

In addition, the pencil-and-paper administrations will continue to be used to pre-test a large number of new test questions of traditional format over the next two years.

The pre-testing effort entails presenting, in a two-hour testing session, sets of multiple-choice items (testlets) from any new examination section in a secure, proctored, standardized computer laboratory environment to appropriately prepared individuals. Schools and firms that assist with pre-testing will benefit from early exposure of their students and staff to topics and simulation exercises that will be included in the CBT. Proportion-correct scores on pre-test sections and performance profiles will be available to participants for informational purposes.

To be able to establish systems and procedures that can be easily employed in large-scale pre-testing, a very limited “beta” pre-testing effort (using only multiple-choice questions) will be undertaken in fall 2001. The purpose of the beta pre-testing is to “debug” the pre-testing process before the large-scale effort is undertaken. Toward this end, a Pre-Test Task Force representing key stakeholders has been formed to oversee the pre-testing effort and work with AICPA staff in establishing quality control procedures and documentation to ensure appropriate and secure delivery of items and item data during the pre-testing. Four schools have been identified to participate in the beta pre-testing: University of Massachusetts, University of North Carolina/Greensboro, University of Illinois/Urbana-Champaign, and North Carolina A&T University. In addition, two large public accounting firms will be sought for participation in the beta pre-testing effort.

The first phase of large-scale pre-testing will begin in spring 2002 (Feb. – May). Subsequent phases of pre-testing are expected to occur in fall 2002 (Sept.– Dec.), spring 2003 (Feb. – May), and fall 2003 (Sept. – Dec.). All universities and CPA firms with lab facilities and sites capable of meeting certain security requirements will be invited to participate in the pre-testing.

We will be launching a Web site with more information about the pre-testing effort shortly. In the interim, direct any questions or comments to Joanne Lindstrom, Pre-Test Technical Manager:

jlindstrom@aicpa.org