How will essays be handled under the computer-based test (CBT)?
In place of essays, an assessment of written communication skills will be incorporated into the simulation portion of the revised examination. 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. They recommended testing written communication in context by requiring the candidate to write memoranda, letters to clients, or other communications that an entry-level CPA would write on the job.
