大多數準備或者要參加AICPA（美國注冊會計師）的人都知道考試的通過分數為75分，但真正知道這75分是怎么來的，分數里包含了哪些要素的的人很少。這里為大家準備了一些關于AICPA如何評分的Q&A供大家參考。

1. Can you compare scores of candidates who are administered Exams with variable difficulty and different questions?
Yes. Scores from the different administrations of the Exam are placed on a standard scale so they can be compared to each other. This process accounts for any differences in difficulty among the versions. All total scores are reported on the CPA Examination 0 to 99 scale (note that scores administered after the implementation of CBT-e (January 1, 2011) are not comparable with scores from prior administrations). The use of a standard reporting scale is common practice in the testing industry. You may be familiar, for example, with the 200 to 800 SAT scale or the 1 to 36 ACT scale.
2. Are some administrations of the Exam more difficult than others?
There may be minor differences among different administrations; however these differences are accounted for during scoring. Since we use different questions for different administrations to enhance the security of the Exam, we create multiple forms of the Exam. Each form is comparable but not identical. Great care is taken to match the forms in terms of content and item difficulty. Remember, you may be given questions of varying difficulty depending on your performance (see The Structure of the CPA Examination section, above). The difficulties of the questions are accounted for during scoring. Therefore, it does not mean that it is easier to get a higher score simply because you receive easier questions.
3. When are easier or more difficult questions given?
Candidates take three multiple-choice testlets. A testlet is a group of multiple-choice questions. The first testlet is always a medium testlet. If you perform well on the first testlet, you will get a more difficult second testlet while those who do not perform well on the first testlet will receive a second medium difficulty testlet. Similarly, the third testlet can be a medium or a difficult and assignment of the third testlet is based upon your performance on the first two testlets. This testing process is called Multi-Stage Testing (MST) or Computer Assisted Sequential Testing (CAST). Please note that the task-based simulations are not chosen based on your performance on the multiple-choice testlets. They are pre-assigned. The following diagram shows how it works. If you have more questions about Multi-Stage Testing please see FAQ #9.

4. Can I compute my score from the number of questions I answered correctly?
No. The total reported score is a scaled value that takes into account both the response to and the statistical characteristics of each question administered. If you have more questions about the statistical characteristics see FAQ #14.
5. In college some of my professors gave tests that had questions that were worth one point and others that were worth two points. If one student got five of the one-point questions right, he got five points. If another student answered five two-point questions right, he got 10 points. Is that what you're doing?
Conceptually, yes. But the professor assigned the weights based on judgment. In the CPA Exam, the weights are determined from candidate response data using Item Response Theory (IRT).

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