Invitation To Comment 


    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 analysis that is currently under way, continue to improve the psychometric and operational quality of the examination, and enhance the candidate experience.

    Invitation to Comment

    The Invitation to Comment (ITC) is an effort sanctioned by the AICPA BOE to engage stakeholders in the CBTe directive.  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 a questionnaire for feedback. The questionnaire consists of ten questions on a scale that runs from "Strongly Support" to "Strongly Do Not Support" with a request for elaboration on items that are not supported. The deadline to return completed questionnaires was December 31, 2007, although extensions were available for state boards.

    In spring of 2008 the AICPA BOE released its assessment of the Invitation to Comment responses, and took action on the proposed improvements. In total, eighty-two questionnaires were received, including 25 responses from state boards of accountancy, two NASBA committees and several independent responses from state board of accountancy members. An overview of the comments and responses, and BOE action summary is listed below.

    Invitation to Comment materials distributed in October of 2007:

    • "Improving the Uniform CPA Examination" ( PDF)
    • Invitation to Comment Questionnaire ( PDF)

    Invitation to Comment BOE Action and Comment Summary:

    • BOE: Invitation to Comment Executive Summary and Actions ( PDF)
    • Invitation to Comment – Response Summary ( PDF)

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