SCORING: 50% 8 TOTAL TBSs Testlet 3: 2 TBSs Testlet 4: 3 TBSs Testlet 5: 3 TBSs SCORING: 50% TESTING TIME 4 hours + 15 min break QUESTION BREAKDOWN BEC 62 TOTAL MCQs Testlet 1: 31 MCQs Testlet 2: 31 MCQs SCORING: 50% 4 TOTAL TBSs Testlet 3: 2 TBSs Testlet 4: 2 TBSs SCORING: 35% 3 TOTAL WCs Testlet 5: 3 WCs SCORING: 15% TESTING TIME 4 hours + 15 min break Each CPA Exam section is divided into five testlets. Each testlet consists of only one specific type of CPA Exam question. TYPES OF QUESTIONS: Multiple-Choice Questions (MCQs) account for 50% of the score in all four sections. Written Communication (WC) Tasks account for the final 15% in BEC and only appear in that section. Task-Based Simulations (TBSs) account for the other 50% in AUD, FAR, and REG and 35% in BEC. 8 GLEIM CPA REVIEW
LEVELS OF SKILL TESTED To ensure that new CPAs adequately possess the knowledge and ability to effectively perform their jobs, the AICPA has designed the CPA Exam to test four levels of comprehension. The AICPA’s skill levels are listed below in order of difficulty. Each section tests the levels of skill to varying degrees. Section Remembering & Understanding Application Analysis Evaluation AUD 30-40% 30-40% 15-25% 5-15% BEC 15-25% 50-60%* 20-30% 0% FAR 10-20% 50-60% 25-35% 0% REG 25-35% 35-45% 25-35% 0% ANALYSIS: This tests the ability to use multiple concepts together and apply them to a given situation. APPLICATION: This tests the ability to apply memorized principles to a given situation. This level is primarily tested with MCQs and possibly with TBSs and WCs. This level is primarily tested with TBSs and possibly with MCQs. This level is tested with TBSs and only appears in Auditing. LEVEL 2 LEVEL 3 LEVEL 4 LEVEL 1 REMEMBERING: This tests pure memorization. UNDERSTANDING: This tests the ability to understand memorized principles. EVALUATION: This tests the ability to evaluate information using multiple concepts to reach a conclusion. *Includes Written Communication This level is primarily tested with MCQs. 9 GLEIM CPA REVIEW
Each section of the AICPA Blueprints is preceded by an introduction that presents the SUMMARY OF AICPA BLUEPRINTS In April 2017, the AICPA first adopted Blueprints that break down the topics tested on each section. The Blueprints not only outline the topics covered but also indicate the level of skill required to answer questions on each topic and are updated periodically by the AICPA. For your convenience, each Gleim CPA Review course contains an appendix with cross-references between the Gleim chapters and the corresponding Blueprints. However, you do not need to be overly concerned with these cross-references, as the experts at Gleim have already analyzed the Blueprints for you and built our course with SmartAdapt™ technology to ensure complete coverage of all topics tested through a personalized study path. � Scope of the section � Applicable reference literature � Content organization and tasks � Content and skill allocation � Content area overview PREPARING FOR THE CPA EXAM 10 GLEIM CPA REVIEW
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