cpa exam essay

Showing results 1 - 1 of 1 CPA Examination Tutorial and Sample Tests Overview:  The Uniform CPA Examination includes material that test the knowledge and skills required of entry-level CPAs. Get familiar with the test format and through the use of sample tests and tutorials. Published on August 12, 2013 Showing results 1 – 1 of 1 Show Results per page.
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. COMPUTER VS. PENCIL In the paper-and-pencil days, scoring was done by hand, which took several weeks, according to John Mattar, the AICPA Examinations Team’s director–Psychometrics & Research. Now, the examinations team writes software that evaluates answers based on an answer key a committee has agreed on, he said. Essays likewise were scored by a room full of CPAs who were trained to score them. Now, the Examinations Team uses software to score them. “If the gold standard is what a trained human scorer would score, you gather a relatively large sample—around 1,000 to 1,200 responses scored by people—then you use a program to build a mathematical model that will take elements of those papers and predict human scores and validate that model using data from real candidates and show the software is scoring the way the humans would score it,” Mattar said. “Now you have an approved scoring model and can run responses electronically through that software almost instantly and get scores.” However, even with the automated scoring, a sample of responses is also scored by people as a continuing quality-control check, he said. The software looks for elements a human would score on, such as organization, development, and usage of language. Because a new section of.
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