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CPA STUDY MATERIAL 2011 WINDOWS

A new, standardized, 15- minute break that won't count against testing time will be offered midway through each test section (see the graphic, "CPA Exam Structure").

Forty additional days of testing (10 per quarter) have been created on the calendar.

"The candidates who have either worked with review course providers or have followed communications from the AICPA,, the National Association of State Boards of Accountancy, and will be informed, they'll be ready, and they'll be just as successful in this administration as they have been in prior ones." CANDIDATE-FOCUSEDĪ number of changes also have been made to increase convenience for candidates: "If the candidates are in the examination studying process, hopefully they're informed and ready to sit for the exam," Decker said. As in the past, preparing diligently and thoughtfully is the best route to success on the exam. For those who already have begun the testing process, candidates will retain credit for sections already passed within the 18- month time frame. Their surroundings will be the same, there still will be four sections of the exam, and candidates still will have 18 months to pass all four sections.

CPA STUDY MATERIAL 2011 WINDOWS

The longest delay is expected during the first testing window, and delays also may occur in the second and third testing windows to allow for evaluation of exam data.īut many of the changes that have been made won't be immediately visible to candidates when they set foot in test centers. Score reporting will take a bit longer than 20 days during the first few testing windows after the exam rollout as experts analyze the items' and candidates' performance to set the cut score for the new exam.

"As we look at the suite of changes that we've made for April of 2017, we've addressed the changing needs of the profession while staying true to doing the very best we can for candidate convenience and allowing for a 20- day score report," said Michael Decker, AICPA vice president-Examinations. The following chart compares the content in the updated CPA Exam beginning April 1, 2017, with the content that appeared on the previous exam: Now the four sections-BEC, REG, Auditing and Attestation (AUD), and Financial Accounting and Reporting (FAR)-will last four hours each for a total of 16 hours of testing. To allow extra time to complete the more complex questions, the Business Environment and Concepts (BEC) and Regulation (REG) sections of the exam will be extended by one hour. The number of multiple- choice questions has decreased, while the number of task- based simulations has risen (see the chart, "New Focus for the CPA Exam"). As a result, newly licensed CPAs require broader knowledge and more advanced skills, which are reflected in the updated CPA Exam. Automated systems have been developed to handle many of the routine tasks that new members of the accounting profession used to perform. The changes are necessary because the skills newly licensed CPAs need have evolved.

The updated exam places greater emphasis on higher- order skills of analysis and evaluation, and lowers the emphasis on remembering and understanding. The updated CPA Exam makes its debut at the start of this month with an adjusted focus designed to continue to ensure that the candidates who pass it have the required knowledge and skills to protect the public interest.