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The “Foundation” of the CPA Exam

By June 28, 2017News

The content and makeup of the CPA exam doesn’t come from nowhere. In fact, the work on any given year’s CPA exam begins a year or so prior to being put into the field for test takers. Before any questions are written, the American Institute of CPAs releases what is called the Examination Blueprints for the Uniform CPA Examination. This document is a detailed accounting (no pun intended) of how each section of each of the four CPA exams should be laid out. The blueprint helps make sure that the tests properly assess the candidate’s abilities in remembering, understanding, applying, analyzing, and evaluating the accounting concepts he or she had been studying until now.

Another aspect that has to be considered when it comes to testing time is what new regulations in accounting had been promoted, proposed, and adopted in the interim between testing sessions. The American Institute of CPAs sets guidelines around when testing around new regulations from the FASB and other regulating bodies become eligible for testing on the exam.

Finally, AICPA relies on an army of volunteers to create questions in the formats you are all familiar with by now, multiple choice, task-based simulations, and written communication. These CPAs draw from their real-life experiences to generate the questions one sees on the exams, so you can be sure that what you are studying for now will be relevant to you later.

Park Avenue Review extensively reviews each set of Examination Blueprints each time they are released and keeps track of which new regulations are going to be included in each exam. We then incorporate those changes into our training material so that our students are getting the most recent and most accurate level of preparation for that year’s exam. Learn more about our CPA exam review courses by calling (800) 465 – 7095.