[GWS CPA]

This is the finalized structure for the new version of the CPA exam.

AUD: 72 MCQs, 8 TBSs (#1: 36 MCQs; #2: 36 MCQs; #3: 2 TBSs; #4: 3 TBSs; #5: 3 TBSs)
4 hours SCORING WEIGHTS: 50% MCQs, 50% TBSs
The number of MCQs decreases by 18 from 90 to 72 (same as previous versions of BEC and REG). The number of TBSs increases by 1 from 7 to 8. The number of hours does not change.

BEC: 62 MCQs, 4 TBSs, 3 WCs (#1: 31 MCQs; #2: 31 MCQs; #3: 2 TBSs; #4: 2 TBSs; #5: 3 WCs)
4 hours SCORING WEIGHTS: 50% MCQs, 35% TBSs, 15% WCs
The number of MCQs decreases by 10 from 72 to 62 (still the fewest). This section has TBSs for the first time. It still has 3 written communication tasks. The number of hours changes from 3 to 4.

FAR: 66 MCQs, 8 TBSs (#1: 33 MCQs; #2: 33 MCQs; #3: 2 TBSs; #4: 3 TBSs; #5: 3 TBSs)
4 hours SCORING WEIGHTS: 50% MCQs, 50% TBSs
The number of MCQs decreases by 24 (largest decrease) from 90 to 66. The number of TBSs increases by 1 from 7 to 8. The number of hours does not change.

REG: 76 MCQs, 8 TBSs (#1: 38 MCQs; #2: 38 MCQs; #3: 2 TBSs; #4: 3 TBSs; #5: 3 TBSs)
4 hours SCORING WEIGHTS: 50% MCQs, 50% TBSs
The number of MCQs increases by 4 (only section that has an increase) from 72 to 76 (now the highest). The number of TBSs increases by 2 from 6 to 8. The number of hours changes from 3 to 4.

The scoring weights for AUD, FAR, and REG change from 60% MCQs – 40% TBSs to 50% MCQs – 50% TBSs.
The scoring weights for BEC change from 85% MCQs – 15% WCs to 50% MCQs – 35% TBSs – 15% WCs.

The number of testlets changes from 4 to 5.
They were MCQ-MCQ-MCQ-TBS(WC).
They are now MCQ-MCQ-TBS-TBS-TBS(WC).

The number of hours in total changes from 14 hours to 16 hours.

NOTES

During the Exposure Draft, the AICPA mentioned that AUD, FAR, and REG each will have 8 or 9 TBSs; and BEC will have 4 or 5 TBSs. The AICPA previously set 9 TBSs for AUD, FAR, and REG; and 5 TBSs for BEC. During February 2017, the AICPA changed its mind and set 8 TBSs for AUD, FAR, and REG; and 4 TBSs for BEC.

INSIGHTS

The number of MCQs generally decreases and the number of hours increases because of more and harder TBSs and higher-order skills needed for them.

The scoring weights for BEC were 85% MCQs – 15% WCs. Few of the candidates, who have a 90+ in BEC, could pass by only doing the MCQs but not doing the written communication during the previous version. Not anymore; candidates have to complete the new TBSs and the written communication in order to pass during the new version.

During the previous version, candidates focused more on the MCQs than TBSs because they were weighted more. Now, candidates have to focus on the TBSs as equally as and even harder than the MCQs during the new version.

Good Luck for the CPA candidates taking the new version soon.

[Anonymous]

Thank you for this, I'm gonna print it out and post it in my bathroom wall. Yup, too many people were passing based on guessing ability on the MCQs. It will be interesting to see how the pass rates change – with more SIMs, I think the performance will be lower if the SIMs are harder, but if they adjust the performance standard to allow for more errors on the harder material then the stats should remain the same.

What I do worry a bit about is the new kinds of questions. If they're looking to test people over their analytical ability and to read long passages and sift out bullsh*t and leave only relevant information (mainly in BEC and AUD) then that's going to result in lower scores for sure. These exams are already famous for people not being able to finish all the SIMs in time. I hate to say this but I don't really see myself passing these exams in a short amount of time. I'm probably going to have to fall and get up a lot more times than anticipated and will have way more bruises.

[Author]

Replies