How was the content of the computer-based CPA Examination developed?
Licensure-related examinations must be directly related to the entry-level knowledge and skills necessary to protect the public interest. The identification of distinct knowledge and skills typically comes from a practice analysis, which then serves as the foundation for decisions regarding the content and structure of the licensure examination. The 2000 Accounting Practice Analysis included a survey that consisted of two separate measures. One asked for ratings of tasks performed by entry-level CPAs, while the other asked for ratings of knowledge and skill statements. In the task survey, respondents were asked to rate the importance and frequency of each task to their work. The knowledge and skill survey asked respondents to rate each statement for importance, depth of knowledge required (for the knowledge statements only), and point of acquisition (that is, when the knowledge or skill was acquiredbefore passing the CPA Examination, within three years of passing the CPA Examination, o
