[LinkA8A0A]

https://www.mocpa.org/young-professionals/cpa-candidate/license-req/exam-myths

Does anyone know for sure if the first “myth” is true or not, about the CPA exam NOT being curved?

I feel like the AICPA and the state boards are like the government is with aliens. You know they have evidence…but they just keep saying they have nothing.

[mrogovitz]

I took the live Becker review course and my class was told that the exams are not curved (as in you are competing with others). The questions are weighted by level of difficulty and you earn a certain amount of points for each question answered correctly. If you answer an easy question correctly, you receive fewer points as compared to a more difficult question. After each testlet, the exam adjusts its level of difficulty based on your performance on the previous testlet. If you performed poorly on the first testlet, then the questions become “easier.” If you performed very well, the questions become “more difficult.” Although the questions may become more difficult, it is easier to reach that goal of 75 because you earn more points for each question answered correctly.

The problem I have found with this shifting level of difficulty is that who is to say what is more or less difficult? What I consider easy, you may consider hard.

Anyway, that's just what I heard. I think at this point we all know that the exam is an enigma so I would take all of this with a grain of salt.

AUD: Attempt 1: 60; Attempt 2: 78
BEC: Attempt 1: 75 (lost credit); Attempt 2: 80
FAR: Attempt 1: 74; Attempt 2: 74; Attempt 3: 78
REG: Attempt 1: 76 (lost credit); Attempt 2: 68; Attempt 3: 80

Finished 11/01/2013!!!

[jeff]

Killer article…I hear the author is a nice guy.

[MintsRGood]

HA!!!!!!!!!!!!!!! Nice article Jeff!!! 🙂

REG: 75 DONE 🙂
AUD: 61, 71, 68, 92 DONE 🙂
BEC: 76 DONE 🙂
FAR: 72, 74, 79 DONE 🙂
Licensed Michigan CPA 🙂
-Some people dream of success...others wake up and work hard for it!!!
-The cowards never start and the weak die along the way!
-You better work, b***h!
-Only those who dare to fail greatly can ever achieve greatly.-JFK

[Anonymous]

Someone should contact the author to update it. 😉

While things are not graded on a curve, I believe AICPA has said that they compare the scores earned during the wave to assess matters before releasing scores…so, it's not a “curve”, but it is a “comparison”, or something like that. This may simply mean “If all 100% of students got question 52 wrong, then we'll consider or determine that it was wrong or overly difficult, and as such, we'll not count it against students”…or it could mean more of a curve than they admit. Who knows?

[Jsmi77y]

I think it has to be curved. Every test is different and some tests are harder than others.

This is also true when you do well on Testlet 1, then testlet 2 gets harder. If it wasn't curved then the person who starts better will get screwed in the end. You can't have an unlevel playing field. If it were, I'd go ape *&^@. That said, I suppose we don't know enough to know these things for certain. Which is also ridiculous.

This whole testing process is miserable. Not because it's hard, but because it's setup in a very deceptive manner that milks plenty of dough from each of us.

REG - 68 | 71 | 88 | 86
FAR - 72 | 74 | 79
AUD - 66 | 70 | 77
BEC - 62 | 74 | 80

Guess that means I'm a soon-to-be CPA!

[Tncincy]

milking is an understatement….Why does it cost to cancel the exam. Do you just simply not show? or will prometric bill you?

It begins with a 75
Been here too long as a cheerleader....ready to pass

[kmaahs]

As earlier stated, it's not curved in a traditional sense of competing against those taking the test during that window, but uses a complex weighted question system.

The difficulty of questions is determined by pretesting them. Questions that were correctly answered more often (based on the thousands taking each test each window) are “easy”. The inverse is that they are “hard”.

The “curve” is therefore sort of built into the test when you sit down, as “easy” or “hard” questions are given to you based on your performance in the earlier testlet, and the difficulty of the questions was decided by your peers on past exams.

This is my comprehension of it, at least.

C.P.A.

[Jsmi77y]

kmaahs – Curved probably isn't the right usage in my last post. That said, if the test “is what it is” when it's thrown at you, there is no sort of comparison or curve. I just have a hard time believing there's not a way they level the field for everyone.

I can't think of a scenario where everyone receiving different tests but being graded straight (no curve) is fair.

There's a reason it takes so long to grade a MCQ test, it has to be some sort of algorithm based on their determination of each individual question and its difficulty. At least that's my guess.

REG - 68 | 71 | 88 | 86
FAR - 72 | 74 | 79
AUD - 66 | 70 | 77
BEC - 62 | 74 | 80

Guess that means I'm a soon-to-be CPA!

[Mayo]

“For these reasons, issuing scores at test centers is impractical and the possibility is not being considered.”

What a load of BS. Of course the exams are not independent. The specified criteria are adjusted based on how well or bad people do on the exam. If they weren't, why aren't the exam scores released immediately following the exam? Why do they take weeks?

Oh yah, because the AICPA says, “Scores — even preliminary ones — cannot be released without state board review and the application of standard quality control procedures. For these reasons, issuing scores at test centers is impractical and the possibility is not being considered.”

If the scores are based on predefined criteria, in other words the answers are the answers regardless of the candidates performance, why the hell does the state board need to review it? There's no practical reason for this archaic set up.

The only reasonable conclusion is that “standard quality control,procedures” means adjustment depending on the performance. Let's be honest, there's no other reason. The GMAT gives you the answer right after you finish the exam. With exception of BEC, all the other CPA exam parts should also have the ability to show the final score.

Thanks for insulting my intelligence AICPA.

P.S. , The adjustment of the scores was pretty much confirmed when I spoke to a professor of mine. She is involved in the grading/question selection process, and she just smirked and didn't say anything when I asked her why scores aren't released immediately after the exam. I didn't pursue the matter further, but I think I read between the lines just fine.

Mayo, BBA, Macc

[evesocal]

That has to be a rather old article. FAR, REG & AUD have essays and BEC does not? It's the exact opposite.

I took the Becker live classes and the teachers said the grades are curved. From my experience, it seems they must be no matter what the AICPA says. Maybe its' a matter of semantics. Maybe the “curve” is built into how the questions are weighted. It's still a curve, it's just that each question has its very own curve.

The 18 month time frame can be better handled by testing strategy?? Take two tests per window? LOLOL! This shows me how far removed from real life the AICPA is. If you work full time, if you have multiple tax deadlines that make you work more than full time, taking two tests per window is impossible. But hey, thanks for the suggestion, AICPA. Why didn't I think of that on all of those Saturdays I worked in tax season? And the other tax season for the Sep. 15 deadline?

The 18 month things gets candidates to pay multiple times for the same test. Money grab, pure and simple IMO. If not, then why can't the same test be taken twice in a window? Because then less people would have expired exams.

Licensed in California

May, 2013

B: 75
R: 80
A: 77
F: 81
Ethics: 84, 92 and done!
Licensed in California

[Jsmi77y]

Very well said Mayo and evesocal!

I agree it's rather insulting. In fact the entire process is sort of insulting but one in which we have to just succumb to.

REG - 68 | 71 | 88 | 86
FAR - 72 | 74 | 79
AUD - 66 | 70 | 77
BEC - 62 | 74 | 80

Guess that means I'm a soon-to-be CPA!

[jeff]

I believe I wrote that in 2009 🙂

[evesocal]

>There's a reason it takes so long to grade a MCQ test, it has to be some sort of algorithm based on their determination of each individual question and its difficulty. At least that's my guess. <

Jsmi77y, I agree with that. Otherwise the grading would be immediate. It's a *computer*. They're good at adding.

That you have to retake REG after getting an 88 defies all logic – except for logic of paying more fees.

Jeff, your questions to the AICPA were spot on. Their answers – not particularly helpful and not surprising. If by any chance you can update your interview with them, here are a couple of other questions to consider:

1. Why can't we take the same test twice in a window?

2. What's up with the blackout month each quarter? How about getting rid of it, or at least reducing it?

3. Is it really necessary to test every candidate on governmental and NFP accounting? How about getting rid of that and putting those subjects in a test for those who work in those fields?

4. Maybe this isn't the AICPA's doing, but to whoever is responsible: how about a normal calculator tool to use during the exam?

5. Again, don't know who is responsible, but – why oh why were the pencils and papers taken away and replaced with those annoying laminated boards?

I'm sure there are others that will come to me…

B: 75
R: 80
A: 77
F: 81
Ethics: 84, 92 and done!
Licensed in California

[Mayo]

@Jeff, aggression was directed to AICPA., not you. 🙂

However, to me at leat, it's obvious that the format of the test is a controlling factor to keep pass rates reasonable. Honestly, I'm fine with that. Just don't spit on my beard and tell me it's snowing,

Mayo, BBA, Macc

[kmaahs]

this article, while old, may prove interesting to those looking at some of the logic behind the tests, and where some of the changes to the older system came from.

https://www.accountingtoday.com/news/Revised-CPA-Exam-What-Can-Be-Said-After-5-Years-55046-1.html

C.P.A.

[Author]

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