How does the revised CPA Examination compare to the previous exam?
The CPA Examination’s most visible change is its transition from a paper and pencil exam to a computer-based test (CBT). Along with this new delivery method, the examination’s content is also being revised. Based on recent practice analysis findings, the revised examination incorporates increased emphasis on information technology and general business knowledge with a broadened scope in the audit area. Significantly, changes include increased skills testing. The revised computer-based CPA Examination will be a 14-hour test with four sections: Auditing and Attestation; Financial Accounting and Reporting; Regulation; and Business Environment and Concepts. The content to be tested on the new examination was identified through a practice analysis and evaluation of the results by several committees. During the generation of the new specifications there was no comparison made to the current paper-based examination; the new specifications were established independently of the current specific
