[hurley.120]

Are the TBS graded by humans or by a computer. In the Becker practice exam, at first glance I thought I did really poorly on the TBS, but then I realized that on the journal entries, I had put things in a different order than the answer key. Also, the software said one of my answers was wrong, when I definitely had the right number in there. I don’t know if maybe it was because I used a formula? I hope these aren’t computer graded, because that seems ridiculous if I know the material, but it is marked wrong because of a technicality.

I doubt this is the case, but I was also wondering, does it help to cell reference and use formulas? Is there any kind of partial credit if your formula was right, but the numbers were a little off?

FAR - 86
AUD - 90
REG - 79
BEC - 89

[Anonymous]

From the AICPA website FAQ:

“Scoring is fully automated for all Examination components except for the written communication tasks. Some written communication responses are scored by a network of readers (CPAs), while others are scored using an automated process. All scoring routines – whether automated or not – are verified at various stages of the scoring process.”

[Author]

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