CPA Exam FAQs - The Score Review and Appeal Processes 

    Published March 06, 2008

    THE SCORE REVIEW PROCESS

    What is score review?

    Score review is a service to candidates offering additional assurance that operational quality controls in the scoring process were complete and the scores are accurate. Score review is NOT a re-grading of the examination, or an opportunity to find additional points, review content, or to have alternate responses considered. It is simply an independent verification of a candidate's Uniform CPA Examination score.

    The verification for the multiple choice questions and the task-based simulations involves making certain that the approved answer key was used and that it was applied correctly; the verification for the written communication tasks involves making certain that each of the submitted responses was scored.

    Why should I request a score review?

    If you would like to request that your score be validated by the AICPA, you may request a score review. It might be helpful for you to know that all reported scores are subject to routine quality controls and are, in fact, scored twice before they are reported to state boards. As a result, the likelihood of a score change following score review is exceedingly small, or less than 1 percent of all requested score reviews since the inception of the computer based test.

    How and when should I request a score review?

    Contact your board of accountancy, or its designated agent, for instructions on requesting a score review, paying the required fee, and meeting the score review request deadline. If you apply after the deadline date, your request will not be processed. The option to apply for a score review is available only for a short period of time after your score has been reported to you.

    Each score review cycle begins at the start of the following testing window. For example, the score review cycle for scores reported for the January/February testing window begins at the start of the April/May testing window. Each score review cycle is for scores reported for the most recent testing window only. For example, the April/May review cycle is for scores reported for the January/February testing window only.

    How much is the score review fee?

    Score review fees may vary from jurisdiction to jurisdiction. Contact your board of accountancy, or its designee, for the fee that applies to you.

    How will the score review results be communicated?

    After your request is submitted by NASBA to the AICPA, and the AICPA reviews your score, the AICPA will report the result through NASBA to your board of accountancy, or its designee. NASBA, the board, or its designee, will transmit the result to you.

    THE APPEAL PROCESS:

    What is an appeal?

    In the jurisdictions that allow appeals, the appeal process provides Uniform CPA Examination candidates with the opportunity to appeal failing scores.

    Where available, the appeal option enables candidates to view the multiple choice test questions or objective simulation problems that they answered incorrectly together with their responses, and to submit comments online. The appeal does not include the written communication.

    The confidentiality of the examination requires that such viewing sessions take place only in authorized locations, under highly secure conditions, and in the presence of a representative of the candidate's board of accountancy or its designee.

    Why should I consider requesting an appeal?

    You should consider requesting an appeal only if you want to review your incorrect responses because you believe that there is a question or simulation problem that you would like to challenge.

    When you review the questions or simulation problems that you have answered incorrectly, you may decide to challenge the validity of one or more items. If you decide to do so, you must be prepared to present a cogent, vigorous, and compelling defense of your incorrect responses.

    Please note that you will not be able to submit new responses during an appeal. However, you will have the opportunity to challenge question(s) or simulation problem(s) and defend the response(s) you provided at the examination.

    How do I request an appeal?

    Contact your board of accountancy, or its designee, to determine whether the appeal option is available in your jurisdiction and, if it is, to obtain detailed instructions. In order to qualify for an appeal, you will be required to submit a formal request, obtain your board's approval, and pay the required fee. Note that the option to apply for an appeal is available only for a short period of time after your score has been reported to you. If you apply for an appeal after the deadline date, your request will not be processed.

    What is the fee structure for an appeal?

    You must pay the appeal fee when you submit the request to your board. Subsequently, you will be charged a separate fee for each item (question or simulation problem) that you decide to challenge. Contact your board, or its designee, for the exact amounts of these fees.

    How will my appeal be processed and the result be communicated to me?

    If your board of accountancy determines that you qualify for an appeal, the Board will submit your request to the AICPA through NASBA.

    The board, or its designee, will schedule your viewing session for you. Your online comments during this session will be transmitted to the AICPA through NASBA.

    After the session, the AICPA will review your responses on the section you are appealing, consider the online comments you submitted, verify your score, and forward the result to NASBA. ( Note: You will not receive detailed information about the question(s) you challenge because of the need to preserve the confidentiality of examination content.) NASBA will report the result to your Board, or its designee, and the result will be transmitted to you.



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