CBT: too easy?The article, "A Vision Fulfilled" (JofA, Jul.05, page 35), suspiciously failed to divulge what the actual pass rates for the computer-based 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 were as compared to the paper test. I would not call the new computer-based test (CBT (Computer-Based Training) Using the computer for training and instruction. CBT programs are called "courseware" and provide interactive training sessions for all disciplines. ) a complete success until it is certain that it is comparable in difficulty to the paper test. To attribute the higher passin? rate to a better candidate is naive as no matter what the reason, the perception will be our profession is making the test easier. That perception may dilute the value of the CPA. I would have expected and preferred a lower pass rate given the drastic format change. Better to be criticized as too difficult than too easy. Carl Mahecha, CPA/CITR CMA CMA - Concert Multithread Architecture from DEC. IT Controller & Director, Business Systems LeSportsac Inc. New York City New York City: see New York, city. New York City City (pop., 2000: 8,008,278), southeastern New York, at the mouth of the Hudson River. The largest city in the U.S. |
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