2018 Uniform CPA Exams Blue Print
Uniform CPA Examination Blueprints – Effective 1st January 2018
The Uniform CPA Examination of the USA is one of the very few exams that changes its structure and curriculum on a regular basis. This is done to keep the same abreast with the dynamic environment and also ensure that the feedback from various segments of the society, that includes the students, educationalists and others, is appropriately incorporated to make the examination more meaningful in terms of its content, structure and relevance. This article tries to have an overview of the blueprint of the exams effective 1st January 2018.
Introduction
Testing within each Section (Subject) is administered in blocks called Testlets. Testlets contain operational and pretest questions. Operational questions are evaluated while pretest questions are not. Pretest questions are indistinguishable from Operational questions. Pretest questions that meet certain criteria are used as Operational questions on future exams.
Multiple Choice Questions (MCQs) vary in difficulty and are generally labelled as “medium” and “difficult”. Every candidate receives a medium testlet first. The succeeding testlet can be either medium or difficult depending on a candidate’s performance. It is pertinent to note that the scoring procedures take the difficulty of all questions into account to ensure fair scoring regardless of the difficulty of the testlets a candidate takes.
Task-based Simulations (TBS) are case studies that allow candidates to demonstrate their knowledge and skills by generating responses to questions rather than simply selecting the right answer. TBS questions typically require candidates to use spreadsheets and/or research authoritative literature provided in the examination.
In addition, BEC section contains 3 Written Communication Tasks (WCT) which requires the candidate to write a short passage, letter or memo.
Exam Pattern – Duration and Section Details
The following table gives an idea of the Examination pattern including the duration for each Section along with the number of questions in each question type. There may be some questions which are tested purely from
| Section | Exam Duration | No. of Questions | ||
| Multiple Choice Questions (MCQs) | Task Based Simulation (TBSs) | Written Communication | ||
| Auditing & Attn. (AUD) | 4 hrs | 72 | 8 | – |
| Bus. Env. & Concepts (BEC) | 4 hrs | 62 | 4 | 3 |
| Fin. Acctg. & Rep. (FAR) | 4 hrs | 66 | 8 | – |
| Regulation (REG) | 4 hrs | 76 | 8 | – |
Scores Weightage – Typewise and section wise
The table below presents the scoring weight for each type of questions for each section of the exam.
| Papers | Scores Weightage | ||
| Multiple Choice Questions (MCQs) | Task Based Simulation (TBSs) | Written Communication | |
| Auditing & Attn. (AUD) | 50% | 50% | – |
| Bus. Env. & Concepts (BEC) | 50% | 35% | 15% |
| Fin. Acctg. & Rep. (FAR) | 50% | 50% | – |
| Regulation (REG) | 50% | 50% | – |
Skill Levels expected of a Candidate
The AICPA has adopted a skill framework for the exam based on the revised Bloom’s Taxonomy of Educational Objectives. Approximately 600 representative tasks that are important for a newly licensed CPAs role in protecting the public interest have been identified and expectations on various skill levels tabled asunder.
| Skill Level | Description of the Skill Level |
| Evaluation | The examination or assessment of problems, and use of judgement to draw conclusions. |
| Analysis | The examination or study of the interrelationships of separate areas in order to identify causes and find evidence to support inferences. |
| Application | The use or demonstration of Knowledge, Concepts or Techniques |
| Remembering and Understanding | The perception and comprehension of the significance of an area utilizing knowledge gained. |
Based on the above skill levels expected of a candidate, the following table illustrates the skill levels to be assessed on each section of the exam.
|
Papers |
Skill Levels Assessed |
|||
|
Remember & Understand |
Application |
Analysis |
Evaluation |
|
| Auditing & Attn. (AUD) |
30% – 40% |
30% – 40% |
15% – 25% |
5% – 15% |
| Bus. Env. & Concepts (BEC) |
15% – 25% |
50% – 60% | 20% – 30% |
– |
|
Fin. Acctg. & Rep. (FAR) |
10% – 20% | 50% – 60% | 25% – 35% |
– |
|
Regulation (REG) |
25% – 35% | 35% – 45% | 25% – 35% |
– |
The purpose of this blueprint primarily is to :
- Document the minimum level of knowledge and skills necessary.
- Assist the candidates in preparation for the exam by outlining the knowledge and skills that may be tested in the
- Apprise educators about the knowledge and skills candidates will need to function as freshly licensed
