CBT-e

This page is devoted to CBT-e, a major initiative of the AICPA Board of Examiners (BOE) undertaken to introduce a series of improvements to the Uniform CPA Examination over a period of several years.  CBT-e encompasses many different projects. Project background information and progress reports will be posted on this page as they become available.

For an introduction to CBT-e and a description of its development and main components, click here.



New Research Task Format

A simpler and more intuitive research task format, effective July 1, 2008, is the first CBT-e improvement to be introduced.  The new interface is illustrated in a slide presentation and demonstrated in newly revised Tutorial and Sample Tests.  Click here to view the slides and here to access the Tutorial and Sample Tests.

2008 Practice Analysis

This is the latest in a series of practice analysis studies which must be undertaken periodically to ensure that the CPA Examination retains its validity, legal defensibility, and relevance to the profession.  The current study has resulted in the Exposure Draft Proposed Content and Skill Specifications for the Uniform CPA Examination, available for comment between May 1 and July 31, 2008.

After review of all Exposure Draft comments, the BOE will consider Content and Skill Specifications for approval as the new blueprint for the Uniform CPA Examination to be implemented after sufficient notice to candidates.

Click here to view the Exposure Draft.

Click here for background information on the 2008 Practice Analysis.

Invitation to Comment (ITC)

At the request of the BOE, the AICPA Examinations Team issued an Invitation to Comment (ITC) on CPA Examination Improvements in October 2007 in an effort to obtain input on proposed examination changes from state boards of accountancy and other stakeholders.

Click here to view the ITC materials (the “Improving the Uniform CPA Examination” document and an ITC questionnaire).

Invitation to Comment Responses and BOE Actions

The BOE reviewed ITC responses and took action on each of the proposals in March and April 2008.  In June 2008, the BOE issued a summary of its decisions and provided access   to all ITC responses.

Click here to view the summary of BOE’s decisions and here to access all responses to the Invitation to Comment.


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