USCPA考试结构常见问题解答（二）
Q:When are pronouncements eligible to be tested?
A:Accounting and auditing pronouncements are eligible to be tested in the testing window beginning six months after a pronouncement's effective date.If early application is permitted,the new pronouncement is eligible to be tested in the window beginning six months after the issuance date.In that instance,both pronouncements may be tested until the old pronouncement is superceded.
For federal taxation,the Internal Revenue Code and tax regulations in effect six months before the beginning of the window may be tested.
For other materials covered in the Regulation and BEC sections,federal laws will be eligible for testing in the window beginning six months after their effective date and uniform acts in the window beginning one year after their adoption by a simple majority of the jurisdictions.
Q:Are there essays on the CBT exam?
A:There are no essay questions as they previously existed on the paper and pencil CPA exam.However, simulations may require the candidate to provide some form of written communication.The written communication portion of the simulations will be 10% of the overall exam scoring,where applicable.
Candidate responses to the written communication requirements should present the correct information in writing that is clear,complete and professional.
Only those writing samples that are generally responsive to the topic will be graded.If the response is off-topic or offers advice that is clearly illegal,you will not receive any credit for the response.
Scores will be based on three general writing criteria:organization,development and expression.Specific details of each can be found at the USCPA website:www.cpa-exam.org.
Q:Can I use a calculator?
A:Hand-held calculators are not allowed in the testing room.Candidates will have access to a computer calculator,provided in the software,that has basic functionalities.
Q:Is there a stated or suggested time period for each testlet?
A:The exam does not state a suggested time period for each testlet.Candidates will be shown a countdown clock on their computer screen showing the overall time limit for each part(for example 4.5 hours for Auditing and Attestation).The candidate will be required to allocate and track their time individually.
Information suggests that an average time frame for a simulation would be from 30-50 minutes depending upon the section,topic and analysis required.
Q:Is the exam uniform?
A:Candidates will take different equivalent exams.Each exam will be drawn from a pool of test questions.The specifications of the questions will ensure that the results are comparable among students.
The USCPA designed test system will ensure that all tests meet content and psychometric specifications.All items will be classified according to their content and statistical properties before they are administered in an operational test.The testing software will then administer all items according to the specifications to ensure that each candidate is administered a test of appropriate content coverage and difficulty.
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