This is what it says on http://www.cpa-exam.org, which is the official website run by the AICPA:
“The Uniform CPA Examination consists of multiple-choice questions and condensed case studies called simulations. Each case study simulation will include a writing skills exercise. In this portion of the exam, candidates must read a situation description and then write an appropriate document (constructed response) relating to the situation. The instructions will state what form the document should take (such as a memo or letter) and its focus. The candidates response should provide the correct information in writing that is clear, complete, and professional.
Only those writing samples that are generally responsive to the topic will be graded. If your response is off-topic, or offers advice that is clearly illegal, you will not receive any credit for the response.
Constructed responses will be scored holistically. Scores will be based on three general writing criteria: Organization, Development, and Expression.
Organization: the documents structure, ordering of ideas, and linking of one idea to another:
* Overview/thesis statement
* Unified paragraphs (topic and supporting sentences)
* Transitions and connectives
Development: the documents supporting evidence/information to clarify thoughts:
* Details
* Definitions
* Examples
* Rephrasing
Expression: the documents use of conventional standards of business English:
* Grammar (sentence construction, subject/verb agreement, pronouns, modifiers)
* Punctuation (final, comma)
* Word usage (incorrect, imprecise language)
* Capitalization
* Spelling
BEC - 89, REG - 82, AUD - 92, FAR - 86
Woo hoo, I'm done!