CPA Exam Changes 2011

This year the American Institute of CPAs (AICPA) implemented big 2011 CPA exam changes. The new testing system known as the Computer Based Testing Evolution (CBT-E) has been under development for some time, and went into effect on January 1, 2011.

Why did the AICPA make these CPA Exam changes in 2011?

The AICPA made significant changes to the CPA Exam in 2011 so as to pursue faster score reporting, greater examination security, and to develop better simulations. Further, AICPA's CPA Exam changes for 2011 also introduce new questions testing International Financial Reporting Standards (IFRS).

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  • AUD, REG, FAR BEC
    Current Weight CBT-e Current Weight CBT-e
    Multiple Choice 70% 60% 100% 85%
    Simulations 20% 40% N/A N/A
    Written Communication 10% N/A N/A 15%

  • CURRENT STRUCTURE
    3 Multiple Choice Question Testlets containing a total of 90 questions 2 Simulations in current (long) format 2 Written Communication Tasks Test Time: 4.5 hours
    NEW CBT-E
    3 Multiple Choice Question Testlets containing a total of 90 questions 7 Short Task-Based Simulations (TBS) 1 TBS will be a newly formatted Research Question No Written Communication Content Updates: Addition of IFRS questions; Ethics and Independence testing, previously in REG Test Time: 4 hours
  • CURRENT STRUCTURE
    3 Multiple Choice Question Testlets containing a total of 90 questions 2 Simulations in current (long) format 2 Written Communication Tasks Test Time: 4 hours
    NEW CBT-E
    3 Multiple Choice Question Testlets containing a total of 90 questions 7 Short Task-Based Simulations (TBS) 1 TBS will be a newly formatted Research Question No Written Communication Content Updates: Addition of IFRS questions; Testing on new GAAP codification changes Test Time: 4 hours
  • CURRENT STRUCTURE
    3 Multiple Choice Question Testlets containing a total of 72 questions 2 Simulations in current (long) format 2 Written Communication Tasks Test Time: 3 hours
    NEW CBT-E
    3 Multiple Choice Question Testlets containing a total of 72 questions 6 Short Task-Based Simulations (TBS) 1 TBS will be a newly formatted Research Question No Written Communication Content Updates: Ethics & Responsibilities pertaining exclusively to tax practice; New Business Structure topic, previously BEC; No IFRS Test Time: 3 hours
  • CURRENT STRUCTURE
    3 Multiple Choice Question Testlets containing a total of 90 questions Test Time: 2.5 hours
    NEW CBT-E
    3 Multiple Choice Question (MCQ) testlets containing a total of 72 questions 3 Written Communication tasks Content Updates: Addition of IFRS questions; Corporate Governance; Info. Systems topic redefined from business entity manager’s perspective Test Time: 3 hours

CPA Exam Changes 2011

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CPA Exam Changes (2011) to FAR, AUD, REG and BEC - Allotted Test Time

2011 CPA Exam changes for allotted test times are noticeable in all four testing sections of the CPA Exam: Financial Accounting and Reporting (FAR), Auditing and Attestation (AUD), Regulation (REG), and Business Environment and Concepts (BEC). FAR and REG remain 3 hours, but AUD loses 30 minutes for an allotted test time of 4 hours. BEC gains 30 minutes for an allotted test time of 3 hours.

CPA Changes 2011: Exam Scoring Weights

With each year that passes, we continue to see many CPA Exam changes. 2011 is no exception, with question weighting from AUD, REG, and FAR section multiple choice questions moving from 70% to 60%, simulation questions from 20% to 40%, and all written communication questions starting at 10% weight to being moved completely into BEC with 15% weight. Multiple choice questions in BEC changed from 100% weight to 85% weight.