Expert Strategies for Handling the 2017 CPA Exam Changes
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1 Expert Strategies for Handling the 2017 CPA Exam Changes Webinar for CPA Exam Candidates Presented by Denise Probert, CPA, CGMA Director of Curriculum Accounting Exam Prep 1 Wiley Efficient Learning
2 Why the change?
3 Why the change? CPAs serve and protect the public interest The CPA Exam must test the knowledge and skills required of newly licensed CPAs AICPA Uniform CPA Exam practice analysis is conducted periodically (at a minimum every seven years) to ensure the Exam is still relevant, both in content and the skills being tested 3
4 Why the change? (Continued) 2004: Paper & pencil exam converted to a computerized exam 2011: Computer- based tesbng evolubon (CBT- e) 2014: PracBce analysis began for the 2017 CPA Exam 4
5 What is the change?
6 What is the change? 2014 practice analysis findings Entry level CPAs should possess Effective communication skills Critical thinking skills, ability to problem solve, analytical skills and professional skepticism Well-developed research skills Strong understanding of business environment and processes Ethics and professional responsibilities 6
7 What is the change? (Continued) Major proposed Exam changes: Focus on and enhance the testing of higher-order cognitive skills Reallocate skills and content Increased number of task-based simulations, (to focus on higher-order skills) Increase in total testing time Replace content specifications outlines (CSOs) with blueprints (enhanced depth and breadth of exam content coverage) 7
8 What is the change? (Continued) AICPA Skill Levels Framework EvaluaBon Current Exam focus Analysis ApplicaBon Remembering and Understanding Proposed Exam focus 8
9 What is the change? (Continued) Sec4on Remembering and Understanding Applica4on Analysis Evalua4on Current Exam ALL 50% 50% N/A N/A Proposed Exam AUD 30%- 40% 30%- 40% 15%- 25% 5%- 15% BEC 15%- 25% 50%- 60% 20%- 30% N/A FAR 10%- 20% 50%- 60% 25%- 35% N/A REG 25%- 35% 35%- 45% 25%- 35% N/A 9
10 What is the change? (Continued) Mul4ple- Choice Ques4ons Task- Based Simula4ons WriJen Communica4on Sec4on Current Exam Proposed Exam Current Exam Proposed Exam Current Exam Proposed Exam AUD BEC FAR REG
11 What is the change? (Continued) 11
12 What s next?
13 What s next? Complete AICPA exposure draft available here: nextexam/downloadabledocuments/next-cpa-exam- Exposure-Draft pdf Comment Period: September 1 November 30, 2015 Feedback will be considered Final Exam changes announced in 2016 Exam to launch in
14 What does this mean for me?
15 What does this mean for me? To the future candidate: Try to take all four parts before the change? Wait until after the changes have been implemented? Which section to take first? 15
16 What does this mean for me? (Continued) To the current candidate: Try to take all four parts before the change? Do I need to take all four parts before the change? Or will I lose credit for sections passed once the change occurs? Should I reconsider my strategy for what order to take each section? 16
17 When will the next version of the Exam launch?
18 When will the next version of the Exam launch? 2014: PracBce Analysis 2015: Exposure DraZ 2016: Finalized changes published 2017: Exam launch In
19 Will there be any content changes to the Exam?
20 Will there be any content changes to the Exam? Four sections will be maintained AudiBng and A\estaBon (AUD) Financial AccounBng and ReporBng (FAR) Business Environment and Concepts (BEC) RegulaBon (REG) 20
21 Will there be any content changes to the Exam? (Continued) Sec4on Current Time Proposed Time AUD 4 hours 4 hours FAR 4 hours 4 hours REG 3 hours 4 hours* BEC 3 hours 4 hours* 4 sec4ons 14 hours 16 hours *Cost for BEC and REG expected to increase $20/section 21
22 Will there be any content changes to the Exam? (Continued) Content Specification Outlines (CSOs) and Skills Specifications Outlines (SSOs) to be replaced with blueprints for each section Blueprint includes the content, skills and related representative tasks that will be tested on the Exam. Sample excerpt: Source: AICPA Exposure DraZ. September
23 Will there be any content changes to the Exam? (Continued) AUD Content Areas: Source: AICPA Exposure DraZ: Maintaining the Relevance of the Uniform CPA Exam (September 1, 2015) 23
24 Will there be any content changes to the Exam? (Continued) BEC Content Areas: Written communication tasks will be maintained solely in BEC testing strictly written communication skills Source: AICPA Exposure DraZ: Maintaining the Relevance of the Uniform CPA Exam (September 1, 2015) 24
25 Will there be any content changes to the Exam? (Continued) FAR Content Areas: Source: AICPA Exposure DraZ: Maintaining the Relevance of the Uniform CPA Exam (September 1, 2015) 25
26 Will there be any content changes to the Exam? (Continued) REG Content Areas: Source: AICPA Exposure DraZ: Maintaining the Relevance of the Uniform CPA Exam (September 1, 2015) 26
27 I heard that we ll have a free break. Is that true?
28 I heard that we ll have a free break. Is that true? Current exam: Three or four hours. Clock does not stop for designated breaks Testlet Testlet Testlet TBSs or WC Testlet Proposed exam: Four hours. Clock will stop for one of the designated breaks Testlet Testlet Testlet TBSs Testlet (and WC Testlets: BEC) 28
29 Will I sbll have 18 months to complete all four parts?
30 Will I still have 18 months to complete all four parts? 18 months window from passing first section to completing last section is maintained REG FAR AUD BEC Pass Pass Pass Pass 18 months 30
31 Will I still have 18 months to complete all four parts? (Continued) 18 months window from passing first section to completing last section is maintained FAR AUD BEC REG REG Pass Pass Pass 18 months Pass Pass If BEC is not been passed within 18 months of passing REG, REG score would fall off and need to be taken again within 18 months of passing FAR 31
32 Will the Exam be more difficult?
33 Will the Exam be more difficult? Increased testing of higher-order skills alone increases difficulty. Does a reduced number of MCQs offset the harder TBSs? Will the additional two hours to test make it easier? Or does this imply a much harder exam? 33
34 How can Wiley CPAexcel help?
35 How can Wiley CPAexcel help? Over 12,000 multiple choice questions and 600 task-based simulations in the exam-identical interface more than any other provider Bite-sized lessons for efficient learning No expiration date, content always updated no additional fees Half the cost of our competitor Learn more & take a test drive: 35
36 Will I receive my score immediately?
37 Will I receive my score immediately? Score release timeline is not being impacted First window or two of the new Exam may experience delays in score reporting but afterwards score reporting will return to normal Visit the following page to see the current window s score release timeline: CPAExam.aspx > Psychometrics and Scoring > Scoring Information 37
38 Are there sbll tesbng windows? Or can I take the new Exam year- round?
39 Are there still testing windows? No change to the testing windows and repeat sections remain prohibited within one window January February April May June July August December October November March September 39
40 QuesBons & Answers
41 Thank you! 41
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