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How the CPA Exam Is Scored | AICPA Journal of Accountancy

A behind-the-scenes look at what test takers can expect in today's computer-based environment

MAY 2011 | Journal of Accountancy
CPA Exam
"Anyone who has taken the Uniform CPA Examination, prepared for it, or been involved in the CPA licensure process knows that the passing score is 75. But very few understand what that 75 means.

In January, the exam structure had its biggest overhaul since the exam switched from paper and pencil to computer-based testing in 2004.

New candidates are curious about how the changes will affect their scores, and many CPAs who sat for the exam before 2004 want to know what’s different from the pre-computer-scoring days. This article provides an overview of the scoring process and answers some frequently asked questions..."

Topcis Covered in this Article:

- Computer vs. Pencil
- When are easier or more difficult questions given?
- How do you decide which questions are difficult and which are medium?
- Does that mean difficult testlets can have easier questions and medium testlets can have difficult questions?
- The testing process involves looking at the “statistical characteristics” of questions. What does that mean?
- Can I compute my score from the number of questions I answered correctly?
- How was the passing score set for each section?  
- How do I find out my scores for each content area of the exam?
- Can I pass the BEC section just by doing well on the multiple-choice questions?
- Can I pass the Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), or Regulation (REG) sections just by doing well on the multiple-choice questions?
- In general terms, what are the steps taken to produce the reported score?

read entire article

Source: AICPA | Journal of Accountancy

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Tags: 2011, AICPA, Score Release


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