[GWS CPA]

SAMPLE TESTS

For the sample tests (you can do in your own computer):
In AUD, FAR, and REG, each of them has 5 MCQs in the first testlet and 5 TBSs in the second testlet.
In BEC, it has 5 MCQs in the first testlet, 2 TBSs in the second testlet, and 2 WCs in the third testlet.

In the sample tests, you must be familiar mainly with the functionality (which is more important than the contents of the MCQs, TBSs, and WCs) of the CPA exam. Practice navigating with all the controls, commands, tabs, buttons, calculators, spreadsheet, word processor, authoritative literature, MCQ small buttons, and other functions (especially screen splitting) of the exam to be more efficient (get things done more quickly) with the exam software in the actual test taking at Prometric.

Authoritative Literature:
FEATURES: The features of the Authoritative Literature have been changed. This used to be a separate TBS tab in the old version; now, it is a button at the top of the screen within a TBS testlet (but not MCQ testlet or WC testlet) in the new version. When you click this button, a dialog box will appear (eliminating the need for screen splitting as it was in the old version). Before, in the old version, it was only one content collection in a particular section (e.g. you used only FAR literature for FAR only) and the authoritative literature was not available in BEC. Now, it has 3 content collections, indicated by tabs in the separate dialog box, that you can use for any sections (e.g. you can use FAR literature for AUD). You can use the authoritative literature for the first time in BEC even though BEC does not have a Research TBS.
ADJUSTING THE DIALOG BOX: You can move the dialog box by clicking on the box top that says “Authoritative Literature”, and holding the mouse button and move; you can use this while seeing the literature and putting in the answer in the Research TBS or even to search for answers in other TBSs (especially in AUD). You can resize by clicking and holding on the left or right or bottom edge (but not the top edge) of the dialog box (colored by gray edges of the dialog box); resizing can change the view of the literature. You cannot minimize or maximize the dialog box, but you can close it. The size and location of the dialog box will be saved (not reset) just in case you reopen the authoritative literature.
RESEARCH TBS: The Research TBS has changed some of its feature. One of the features is to make sure that your answer is validly (properly) formatted with a green check, not a red X, on all research answer boxes. A green check does not mean it is a correct answer; it just means the formatting is valid (proper). In the old version, the boxes were filled with green or red fill to see if the formatting was valid (proper).

In the WCs (written communications) in BEC, unlike Microsoft Word, you left (regular), but not right, click on the mouse the word with the red line to see the list of corrections.

For more info about (and to go to) the Sample Tests and the Tutorial, use this web link:
https://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/TutorialandSampleTest/Pages/default.aspx

Skill Levels and TBS Types in the Sample Tests

AUD:
MCQ 1: R&U
MCQ 2: R&U
MCQ 3: R&U
MCQ 4: R&U
MCQ 5: Application
TBS 1: Regular TBS; Application
TBS 2: Enhanced TBS; Evaluation
TBS 3: Regular TBS; Application
TBS 4: Research TBS; Application
TBS 5: DRS; Analysis

BEC:
MCQ 1: R&U
MCQ 2: R&U
MCQ 3: Application
MCQ 4: R&U
MCQ 5: R&U
TBS 1: Enhanced TBS; Analysis
TBS 2: Regular TBS; Analysis
WC 1: Application
WC 2: Application

FAR:
MCQ 1: R&U
MCQ 2: Application
MCQ 3: Application
MCQ 4: R&U
MCQ 5: Application
TBS 1: Enhanced TBS; Analysis
TBS 2: Regular TBS; Application
TBS 3: Regular TBS; Application
TBS 4: Research TBS; Application
TBS 5: DRS; Analysis

REG:
MCQ 1: R&U
MCQ 2: R&U
MCQ 3: Application
MCQ 4: R&U
MCQ 5: Application
TBS 1: Regular TBS; Application
TBS 2: Regular TBS; Analysis
TBS 3: Regular TBS; Analysis
TBS 4: Research TBS; Application
TBS 5: DRS; Analysis

ACTUAL TESTS

For the actual tests (you can only do at Prometric):
AUD: Testlets 1 & 2 each has 36 MCQs; Testlet 3 has 2 TBSs; and Testlets 4 & 5 each has 3 TBSs.
BEC: Testlets 1 & 2 each has 31 MCQs; Testlet 3 & 4 each has 2 TBSs; and Testlet 5 each has 3 WCs.
FAR: Testlets 1 & 2 each has 33 MCQs; Testlet 3 has 2 TBSs; and Testlets 4 & 5 each has 3 TBSs.
REG: Testlets 1 & 2 each has 38 MCQs; Testlet 3 has 2 TBSs; and Testlets 4 & 5 each has 3 TBSs.

Number of MCQs per Skill Level (Highest Utilized and Assessed) in the Actual Tests

R&U (Remembering and Understanding) and Application are used in MCQs (as their highest skill levels) while Analysis and Evaluation are not used in MCQs.

Here are my predictions for the number of MCQs in the actual tests per skill level assessed (as its highest level):

AUD (72 MCQs):
R&U: 50 MCQs; Application: 22 MCQs

BEC (62 MCQs):
R&U: 25 MCQs; Application: 37 MCQs

FAR (66 MCQs):
R&U: 20 MCQs; Application: 46 MCQs

REG (76 MCQs):
R&U: 45 MCQs; Application: 31 MCQs

These calculated numbers are reasonable approximations; however, these numbers may be off by up to 5 MCQs (lower or higher) because of the variances in the percentages of the skill levels.

Candidates can expect the TBSs to be more on the Analysis side than on the Application side (as the highest skill level utilized).
Candidates can also expect at least 1 AUD TBS (Enhanced TBS or DRS) to have Evaluation as the skill level assessed.
Regular (short) TBSs possibly have Analysis, but they probably will not have Evaluation because Evaluation needs a lot of AUD documentations.
Research TBSs and WCs use Application as their highest skill level utilized.

^ The bottom info is optional, so you don’t have to read if you don’t want to. ^

CALCULATIONS

AUD:
R&U: 43-58, 50.5 average; Application: 14-29, 21.5 average

BEC:
R&U: 19-31, 25 average; Application: 31-43, 37 average

FAR:
R&U: 13-26, 19.5 average; Application: 40-53, 45.5 average

REG:
R&U: 38-53, 45.5 average; Application: 23-38, 30.5 average

First, I double the percentages for R&U per section.
Next, I multiply the low and high percentages by a number of MCQs per section.
Then, I round the calculated numbers to the nearest whole number with one exception. The exception is when the R&U average is higher than the Application average, the R&U average is rounded down. The Application average is the remainder of the MCQs after the R&U average is calculated (and rounded).

The range of the MCQs (43-58) are the range according to the skill level percentages and the number of total MCQs. The minimum and maximum are off by 5-8 MCQs from the average. I choose up to 5 MCQs because I think the variance of as much as 8 may be too high.

Best of Luck for the CPA candidates taking the new version very soon.