CPA exam practice analysis needs input from CPAs.

Invitations are being mailed out this month to seek CPA participation in the Uniform CPA Examination Practice Analysis. Participation will involve completing one of several different practice-analysis surveys that will become available to invited CPAs in an online environment in May. These surveys are designed to be completed in one hour or less, and are intended to elicit information that will be used to update the content of the CPA Examination to reflect current practice.

Only CPAs can provide the input needed for this purpose. This means that the willingness of invited CPAs to respond to the surveys is essential if the practice analysis is to proceed smoothly and efficiently. Therefore, CPAs receiving an invitation are urged to participate in this valuable process.

When conducted in accordance with best practices and accepted standards, practice analyses provide a way to evaluate the knowledge, skills and tasks required of entry-level professionals, determine the resources needed for assessment, and develop a blueprint documenting the content, skills and length of the examination. Future CPA Examination questions are developed in accordance with this blueprint. This chain of evidence forms the basis for content validity and legal defensibility of the examination. The practice analysis process must be repeated periodically to ensure that the examination is regularly updated. The last CPA Examination practice analysis was completed in 2001.

The 2008 Uniform CPA Examination Practice Analysis was authorized by the AICPA Board of Examiners in the summer of 2006. Since that time, surveys have been developed and finalized with the participation of several groups of subject matter experts. The national distribution of surveys is scheduled to take place in May, followed by data analysis and the drafting of new Content Specification Outlines (CSOs) and Skill Specification Outlines (SSOs). An exposure draft of the new CSOs and SSOs will be circulated next year, and the final practice analysis report is scheduled to be issued in Dec. 2008.

The practice analysis is being carried out by the AICPA Exanainations Team under the direction of the Practice Analysis Oversight Group, a special committee of the BOE. For more information about this project, contact:

[email] [e-mail]