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Board of Examiners approves structure, length of new CPA examination.


The Board of Examiners has approved a recommendation of the Content Committee for a revised four-section Uniform CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000.  Examination with a length of 14 hours. The four sections will be Auditing & Attestation The act of attending the execution of a document and bearing witness to its authenticity, by signing one's name to it to affirm that it is genuine. The certification by a custodian of records that a copy of an original document is a true copy that is demonstrated by his or her , Financial Accounting & Reporting, Regulation, and Business Environment & Concepts.

The BOE's decision on the revised structure of the CPA exam was derived from a policy decision--based on current practice analysis findings--on the number of independent assertions (exam sections) considered critical to protect the public's interest when a candidate passes the Uniform CPA Examination. The BOE BOE Based on Experience
BOE Board of Education
BOE Boletín Oficial del Estado (Spanish)
BOE Bank of England
BOE Board of Equalization
BOE Board of Elections
BOE Barrel of Oil Equivalent
BOE Bind on Equip
 also relied heavily on input received from the CPA, regulatory and psychometric psy·cho·met·rics  
n. (used with a sing. verb)
The branch of psychology that deals with the design, administration, and interpretation of quantitative tests for the measurement of psychological variables such as intelligence, aptitude, and
 communities. Responses to the exposure draft Proposed Structure and Content Specifications for the Uniform CPA Examination and Briefing Paper #2 also were considered.

While one, two and three assertion models were considered, a four-section structure was chosen because it had the most support as a model that would assess the necessary breadth of knowledge and skills required of entry-level en·try-lev·el
adj.
Appropriate for or accessible to one who is inexperienced in a field or new to a market: an entry-level job in advertising; an entry-level computer. 
 CPAs in order to protect the public interest.

Determination of test length could only be addressed after the structure had been specified. As with the structure decision, the BOE considered responses to the Structure and Content Exposure Draft and Briefing Paper #2, as well as information regarding validity and reliability factors influencing the psychometric quality and defensibility de·fen·si·ble  
adj.
Capable of being defended, protected, or justified: defensible arguments.



de·fen
 of the examination for tests of different lengths. Although shorter lengths also were discussed, 14 hours was considered optimal to support the independent assertions of proficiency pro·fi·cien·cy  
n. pl. pro·fi·cien·cies
The state or quality of being proficient; competence.

Noun 1. proficiency - the quality of having great facility and competence
 represented by the test scores, to enable candidates to demonstrate the appropriate depth and breadth of knowledge and skills required to protect the public interest, and to provide adequate psychometric reliability and validity required for such a high-stakes licensing exam.

The BOE will monitor both pre-test and operational results of the revised CPA exam on an ongoing basis to ensure it continues to meet its required public protection objectives.
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Title Annotation:Certified Public Accountants
Publication:CPA Letter
Article Type:Brief Article
Geographic Code:1USA
Date:Jan 1, 2002
Words:309
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