2. Are some administrations of the Examination more difficult than others? There may be minor differences among different administrations; however these differences are accounted for during scoring. The AICPA enhances test security by creating multiple forms of the Examination with different questions for different administrations. Each form is comparable but not identical. Great care is taken to match the forms in terms of content and item difficulty. Remember, a candidate may be given questions of varying difficulty depending on his/her performance (see page 2, Uniform CPA Examination structure). 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 a candidate receives easier questions.
7 3. When are easier or more difficult questions given? Candidates take two multiple-choice testlets. The first testlet is always a medium testlet. If a candidate performs well on the first testlet, he/ she 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. This testing process is called multi-stage testing (MST). Please note that the task-based simulations are not chosen based on candidate performance on the multiple-choice testlets. They are pre-assigned. The diagram on page 6 shows how it works. ( see FAQ No. 9 for further explanation of multi-stage testing ). 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. (see FAQs No. 12 and No. 16 for further information about the statistical characteristics and how scores are produced, respectively) 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 Examination, the weights are determined from candidate response data using item response theory (IRT). ( see FAQ No. 12 for further information about IRT ) 6. How do you score the written communication tasks? Most responses are scored by a computer grading program, which is calibrated using human scorers. In some cases, responses are scored by a network of human graders (all CPAs). If a candidate score is close to the passing score, his/her written communication tasks will be automatically re-graded by human graders. When there is more than one grader for a response, the average of the scores is used as the final grade.
You've reached the end of your free preview.
Want to read all 12 pages?
- Fall '19
- Uniform Certified Public Accountant Examination