How are the written sections evaluated?
In place of essays, an assessment of written communication skills will be incorporated into the simulation portion of the revised examination. According to the CPA exam’s website, the testing of written communication skills was identified by the most recent accounting practice analysis and supported by a special task force consisting of CPAs, psychometricians, and writing experts. In this portion of the exam, candidates must read a situation description and then write an appropriate document (“constructed response”) relating to the situation. The instructions will state what form the document should take (such as a memo or letter) and its focus. The candidate’s response should provide the correct information in writing that is clear, complete and professional. Constructed responses will be scored holistically, based on three general writing criteria: organization, development, and expression.
