CPA Examination Reform Student and Young Professional Focus Group Research

As part of the process to transition the Uniform CPA Examination to a computer-based test (CBT), the AICPA engaged The Gary Siegel Organization (GSO) to conduct focus groups of students and young accounting professionals. The purpose of the focus groups was to identify any issues or concerns CPA examination candidates and potential candidates have about the proposed changes to the structure, content and delivery of the examination.

Seven focus groups in five different cities were conducted in June and July 2001. Groups consisted of students or young professionals; one of the student groups was comprised entirely of minority accounting students in order to ensure that their perspective was elicited.

In August 2001, GSO issued a report on the results of that research, which is summarized below:

Benefits of the Change. CPA examination candidates think the change to a computer-based examination is necessary, and understand why the AICPA is making the change. Most think the change is a welcome one. They see many benefits, including the opportunity to take the examination more frequently, flexibility in scheduling the examination, getting results more quickly, being better prepared for work because the examination reflects what CPAs do on the job, and access to computer software for writing essays and doing calculations.

Candidate Concerns. While candidates understand and accept the change, they are, nevertheless, apprehensive about the change. They don't know what kind of questions will be asked and what level of computer skill will be required. Because there is no history, they don't know how to prepare for the examination.

Other concerns centered on the structure of the examination: how much time will be allowed to complete each section, can they go back and change answers, how will the examination be graded, will it be an adaptive test, etc.

Examination Content. Most participants thought it is fair to be tested on case-based simulations, spreadsheets and databases, business environment and concepts, communication skills and analytical and integration skills. They would like more preparation in some of these areas, however, as well as examples of the type of questions that will be asked and the software that will be used.

Examination Cost. The increased cost of the computer-based CPA Examination was not viewed as an issue. Many candidates expressed the opinion that after investing so much in their education, the increased cost of the examination was insignificant. Some said that the increased cost would be an added incentive to prepare well for the examination so that they would not have to sit for it again.

Examination Preparation. Most candidates think that it will be harder to prepare for a computer-based examination. This perception primarily is based on the fact that the new examination will include additional information and require candidates to have technical skills.

Awareness of the Computer-Based CPA Examination. Many candidates and potential candidates were not aware of the coming change to a computer-based CPA Examination. One of the best ways to inform students about the changes is to pass the information on to schools and to teachers. This also will permit schools to revise their curricula and professors to adapt their teaching to prepare students for the examination.

Information Needs. Candidates want the AICPA to distribute up-to-date information about the examination to sources where students seek information such as libraries and professional publications, as well as directly to candidates. They would like the AICPA to make sample questions available via a demonstration disk or on the AICPA web site, and to offer or sponsor review courses and/or workshops.

No Differences By Candidate Subgroups. There was essentially no difference in the perspectives of candidates in different cities, between students and young professionals, and between minority students and others.