Practice Analysis 2008

July 31, 2009

What Is A Practice Analysis? For the Uniform CPA Examination (and other licensure examinations) a practice analysis is the first step to building a technically sound and legally defensible licensure examination.  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.  Test questions are developed in accordance with the blueprint, and this chain of evidence forms the basis for content validity and legal defensibility of the examination. 

The practice analysis process must be repeated periodically to ensure the continued relevance of the examination to the profession.  The last Uniform CPA Examination practice analysis was completed in 2001.

Practice Analysis 2008 Schedule The 2008 Practice Analysis was launched in the summer of 2006 on the authorization of the AICPA Board of Examiners (BOE). It is to be concluded in 2008.  The project’s timeline calls for the following:

  • June 2006  - March 2007 - Development and approval of the Knowledge and Skill and Task surveys;
  • May 2007 - National distribution of surveys to CPAs for completion;
  • June 2007 - April 2008 - Analysis of survey responses and the drafting of new Uniform CPA Examination Content and Skills Specification Outlines (CSOs/SSOs);
  • May 2008 - Distribution of exposure draft of all CSOs/SSOs;
  • June 2008 - August 2008 - Exposure draft comment period;
  • December 2008 - Issuance of final report.

Practice Analysis 2008 Responsibilities The AICPA Examinations Team is carrying out the practice analysis project under the direction of the Practice Analysis Oversight Group (PAOG), a special committee of the BOE.  The standards being followed are those specified in Standards for Educational and Psychological Testing, American Educational Research Association, American Psychological Association, and National Council on Measurement in Education, AERA, Washington, DC, 1999.


2008 Practice Analysis Technical Report 

Appendices - 2008 Practice Analysis Technical Report

PAOG Roster  

Practice Analysis Update - 9/07  

Practice Analysis Update - 3/07  

Practice Analysis Update - 12/06 

Practice Analysis Announcement - 7/06

Practice Analysis Bibliography