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One of the virtue every practicing accountant is to espouse according to the AICPA is transparency but the marking of scripts for the exams is so much strawed in secrecy that one wonder how the passes/failures are determined.We are told that a 75 pass is not equal to 75% of the marks .So how is the 75 marked determined? I have read from this forum where people have passed when they walked out of the exams thinking they have failed and some start rejoicing after they walk out to the prometeric centers that they have passed and then it turns out they have failed miserably? what is the missing connection ? Let talk to this.. I believe that we should at least understand how the determination of the passes/failures by the AICPA is made. This will help candidates appreciate what is going on and adequately prepare for the exams.Transparency is a key virtue in life which must be adopted by all ie candidates, AICPA ,corporate organizations etc….
When one reads this attached link ( https://www.aicpa.org/BecomeACPA/CPAExam/PsychometricsandScoring/ScoringInformation/DownloadableDocuments/How_the_CPA_Exam_is_Scored.pdf ) clarity is missing. So what is going on AICPA!!!
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