What is the delivery model used for the exam?
A multistage adaptive test delivery model is used for Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG) multiple-choice testlets. This means that the first testlet presented to the candidate is at a level of moderate difficulty. Subsequent testlets, at the same or slightly more difficult level, are then chosen automatically based on the examinee’s performance on the previous testlet. At the present time, Business Environment and Concepts (BEC) does not follow the adaptive model, and is composed of testlets at the moderate level of difficulty only. The simulations presented in FAR, AUD, and REG do not follow the adaptive model. They are not selected on the basis of prior performance.
