[GWS CPA]

Candidates already know the number of MCQs, TBSs, WCs, and testlets in each section of the new CPA exam.

The types of TBSs candidates are expected to see are:

Regular TBS: This is a case study or a problem that has multiple answer boxes to fill in. The answer boxes will have either a multiple-choice box to choose an answer or a number to put in. Most of the regular TBSs have Resources tab or other info tabs. Usually, these tabs have tables (tax tables, formulas, etc.), financial statements, or other pertinent data (cost accounting data, etc.). Some have a few (up to 3) short written media (memos, emails, etc.) or other short documentations (a one-paragraph report, etc.). A regular TBS takes around 15 minutes to complete.

Document Review Simulation (DRS): This is a case study that candidates have to look at the documents (memos, emails, letters, other written media, invoices, receipts, checks, other documentations, financial statements, reports, etc.) in the Resources tab (and other info tabs) to read them through for analysis and awareness, and to look for clues that lead to the right text choice in each of the blue text lines. Candidates navigate the documents in the Resources tab by a document name and a page of a document. Candidates choose the original text, delete the text, or alternate text corrections in each of the blue text lines in the main written medium in the first tab (with a yellow pencil icon) on the DRS. A DRS takes around 25-30 minutes to complete.

Enhanced TBS: This is a case study or a business challenge scenario that is longer than a regular TBS and the same complexity as a DRS. The Resources tab in an enhanced TBS has documentations and the tab is more detailed than in a regular TBS. Candidates have to look at the documentations (memos, emails, letters, other written media, invoices, receipts, checks, other documentations, financial statements, reports, etc.), tables (tax tables, formulas, etc.), or other pertinent data (accounting data, etc.) in the Resources tab (and other info tabs) to read them through for analysis and awareness, and to look for clues that lead to the right answer in each box (as opposed to each blue text line as in a DRS). Candidates navigate the documentations, tables, or data in the Resources tab by a blue hyperlink. An enhanced TBS takes around 25-30 minutes to complete.

Research: This is a TBS that candidates have to look in the authoritative literature for an answer. This takes up to 15 minutes to find an answer with adequate practice of researching for the CPA exam.

My prediction for the last 3 testlets for AUD, FAR, and REG are:
Testlet 3 (2 TBSs): 1 Regular TBS and 1 Research TBS
Testlet 4 (3 TBSs): 2 Regular TBSs, and either a DRS or an Enhanced TBS
Testlet 5 (3 TBSs): 2 Regular TBSs, and either a DRS or an Enhanced TBS

My predication for Testlets 3 and 4 in BEC are:
Testlet 3 (2 TBSs): 2 Regular TBSs
Testlet 4 (2 TBSs): Either 1 DRS and 1 Enhanced TBS, 2 DRSs, or 2 Enhanced TBSs
BEC does not have a Research TBS.

Candidates may have 2 DRSs without a single Enhanced TBS, 2 Enhanced TBSs without a single DRS, or 1 of each. In all cases, they will see an Enhanced TBS and/or a DRS on their tests. In other words, there is no such thing as a test without a DRS (0) and an Enhanced TBS (0).

I don’t think a test in the new version will have 2 Research TBSs. Most of the time when this happened in the old version, one (operational) would count and the other (pretested) would not count.

Between Testlet 3 and Testlet 4, candidates can take a 15-minute break without having the test clock running. I recommend for candidates to take this opportunity because they have to rejuvenate themselves to prepare on what lies ahead during the last 2 hours of their tests.

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