How was the structure and length of the new exam decided?
The AICPA Board of Examiners (BOE) charged the Content Oversight Task Force (COTF) and its successor, the Content Committee, with overseeing the most recent accounting practice analysis. The Content Committee comprised of academics and accounting professionals, in consultation with psychometricians, then made recommendations to the BOE about the proposed structure and content of the Uniform CPA Examination. The examinations 14-hour length was chosen because it is considered optimal to provide ample content coverage, psychometric reliability and validity of scores, and for candidates to demonstrate the appropriate knowledge and skills. The BOE will monitor both pretest and operational results of the revised examination an ongoing basis, to ensure it continues to meet its required public protection objectives.
