CPA Scoring
The students will receive their results on the following basis.
- Candidates who took the uniform CPA Examination in the first month of the testing window will receive the results first
- The results depend on the content that was included in the test.
- The exam volume and the distribution of the test takers are also considered
The results will be first sent to NASBA by AICPA. Then the NABSA processes them to be sent to the boards of accountancy for approval and then the results are released to the candidates. It is not necessary that candidates who test on the same day should receive their results on the same day. This discrepancy arises because of quality control procedures. For delayed results the candidates can call NASAB at 1-866-696-2722.
Every scoring is based on the Examination section ID only. The NASAB later relates the scores to individual names for the results to be released later. After this the results are again sent to the board of accountancy for a final approval after which the release of results takes place. The board of accountancy is the final deciding authority when it comes to dates for release of the results.
The final score report that is released to the candidates has the following information.
- Section name
- Section ID
- Exam Date
- Section scores
- Result
- Status of pending sections
The scores are in the form of numeric data except for the New York state reports, here the results are given in the form of pass/fail. The passing score is 75 on a range of 0-99 when it comes to percentage scoring. Score 75 means that the candidate has sufficient knowledge and skills to safeguard its public.
Check the score report format at – Score report format. Not all the boards use the same format. There are different versions of the same. The candidate’s strengths and weaknesses are illustrated in the form of bar graphs. This will help the student in identifying his study structure and help them in performing better in the re-take sessions. Though these bar graphs are important to ascertain the student’s capabilities, they are only 90% the three sections except for the written communication section. Students can request for a re-score and can take a look in to the appeal process. Any queries related to the scores should be directed to the NASBA at 1-866-696-2722
The scoring procedure is fully automated except for the written section. Every scoring pattern is regularly checked and verified at every stage. The scoring method that is used in the uniform CPA Examination is the IRT (Item Response Theory). This theory is used for the objective portion of the exam. The first three sections work out the 70% of the score. The remaining 30% is divided in to 10% for written communication, 20% for the remaining parts. This 30% score range is called the simulation portion. For all examination sections except BEC, separate scores are produced for multiple-choice questions, written communication, and simulations (not including written communication). The three part scores are then weighted according to the percentage value of each component, and added together to arrive at a total score.
CPA Eligibility
The uniform CPA Examination is open to international candidates, provided they are ready to take the test in any one of the 54 US jurisdictions in English. It is only through the CPA designation that the student can get his admission. The application process for the international candidates is the same as for the local candidates except for any special instructions given in the application form. The board of accountancy can be contact anytime for any doubts.
Candidates from other countries whose professional bodies have entered into agreements from the US accounting profession can take a four and half hour long examination termed as the IQEX (International Uniform Certified Public Accountant Qualification Examination). For an outline of the content specifications in the IQEX contact the AICPA. The organizations that are in to an agreement are
Canadian Institute of Chartered Accountants (CICA)
Instituto Mexicano De Contadores Publicos (IMCP)
Institute of Chartered Accountants in Ireland (ICAI)
Institute of Chartered Accountants in Australia (ICAA)
CPA Australia
How to prepare for the uniform CPA Examination
The Uniform CPA Examination helps an individual is acquiring the CPA license by testing his professional capabilities. It is a computer based test that lasts for about 14 hours. This exam has four sections of Auditing & Attestation, Financial Accounting & Reporting, Regulation, and Business Environment & Concepts. Generally 18 months are given to each student to complete the four sections.
The AICPA does not recommend any practice material for the uniform CPA Examination. But this does not mean that the candidates need no preparation. One must review the content specification outlines well reviewed. Some material can also be found at Educator Resources. The AICPA invites preparation tasks and preparation guidelines from educators. The educators can mail the AICPA with the subject line as “Best Practices”. There are two prominent ways in which preparation for the uniform CPA Examination can be done.
- Sample tests
- Tutorials
The Tutorial
As guidance to the students, the AICPA has come up with tutorials. The tutorials are tours guided through the CPA examination. These tours will prepare the students in terms of types of questions, resources and other important information that will be helpful in working out the uniform CPA Examination. It is advised that the student’s go through the tutorials before taking the uniform CPA Examination.
The Sample Tests
“Practice makes a man perfect”. The same implies to the uniform CPA Examination also. The students become familiar with the content and format of the exam. By taking the sample tests the student can practice the tests based on time. The student can download the sample test software to answer the multiple-choice questions for all sections and also the simulations except the Business section.
Types of questions asked
The questions in the uniform CPA Examination are in the form of testlets or simulations. A testlet is a group of mulitiple-choice questions maybe about 30 questions put together. Usually each section has three testlets and two simulations to be answered. Only the BEC section has three multiple choice testlets only. The testlets are first asked followed by the simulations.