The CPA exam is undergoing its largest overhaul since moving from paper and pencil to computers. Jan. 1, 2011, will mark the launch of what people behind the exam are calling CBT-e (Computer-Based Testing evolution).

　　While news of these changes is obviously important for those who plan to take the exam, accounting professors and CPAs who employ future CPAs will also need to be familiar with the new format in order to mentor candidates to increase their likelihood of passing.

　　The first computerized Uniform CPA Examination took place on April 5, 2004. Slightly more than five years later, in July 2009, the millionth section was administered via computer.

　　The exam is offered jointly by three organizations: the National Association of State Boards of Accountancy (NASBA), the AICPA and Prometric. The AICPA is responsible for developing and scoring the exam, NASBA for the National Candidate Database, and Prometric, a wholly owned subsidiary of ETS, for examination delivery at authorized test centers. The three signed an amended agreement in March that extends the agreement to 2024.

　　THE NEED FOR CHANGE

　　The nature of the work CPAs do and the way people learn are changing, and old ways of delivering instruction or tests are not as well suited to the way people work today, which is why new technologies are necessary, according to Craig Mills, AICPA vice president–Examinations. Mills, who joined the AICPA in 1998, was responsible for moving the CPA exam to the computer- based format.

　　“You couldn’t realistically test people on their research skills with the paper test,” Mills said. “Imagine the logistics of trying to ensure that every candidate had copies of the authoritative literature available when they took it. With literally hundreds of candidates in some locations (including state fairgrounds), it would have been a nightmare to try to manage those documents. The move to the computerized exam was to give us a platform for innovation.”

　　Mills reassured test takers that, while the latest changes are substantial, they are not as big a change as the move from paper to computers, and there will be plenty of advance notice.

　　He summarized some changes in store with this new iteration:

　　New Content and Skill Specification Outlines (CSOs/SSOs) will take effect, and the exam will introduce new question formats and a new release of authoritative literature—the FASB Accounting Standards Codification. Other changes include a new section structure, section time allocations and weighted value of each component (see Exhibit 1). Scoring will place more emphasis on skills, and a new calculator and improved spreadsheets are being developed.

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