The computerized CPA exam: it's a whole new ballgame: This past April, aspiring CPAs were presented with a seminal change in the accounting profession's licensing process when the computer-based uniform CPA examination was launched.

• Author: Holder, William, W.

The introduction of this new test marked the biggest change to the examination in its 100-year history. The result of a strong collaborative effort by the AICPA, the National Association of State Boards of Accountancy, the technology-based testing service Thomson Prometric and the state boards of accountancy, the computer-based test is the product of more than five years of hard work by volunteers and these organizations' professional staffs.

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THE EXAM'S CHANGES were developed carefully and based on evidence of practice necessities, psychometric standards and the contributions of regulators, educators and accounting professionals. These alterations have resulted in a state-of-the-art examination that provides a platform from which the licensing process can continuously be improved.

Most importantly, the examination was revised to achieve a better alignment with professional practice requirements. In that fashion, protecting public interest remains paramount and those who rely on the work of CPAs can have confidence that the licensing process adequately protects their interests.

Now that the first testing window (April 5-May 29) has been completed, the question that is on everyone's mind is, "How did it go?" The answer: Very well. Compared to other known computer-based test conversion projects, the CPA examination has gone remarkably well.

During April and May, some 23,000 test sections were delivered. Approximately 92 percent of the test takers reported that they'd had a positive testing experience. Of course, there are issues and challenges to be addressed, but as a profession we can take pride that the CPA examination continues to evolve in a positive manner and meet its mission of protecting the public.

The state boards of accountancy, with responsibility for the entire CPA licensing process, appear to be increasingly comfortable with the computer-based test process. While communication and some functionality and administrative operations need to be fine-tuned, the exam and the work that has been accomplished thus far is impressive.

But that doesn't mean the job is done. This initial testing window is just the first step of an ongoing evolution that will foster continuous innovation and exceptional quality. The CPA exam must keep pace with the business world and the work done by CPAs. Also, it's important to ensure that the CPA examination remains the premier financial licensing test and an effective tool for state boards of accountancy to use in their licensing procedures.

A BETTER-ALIGNED EXAMINATION

While the test's most visible change is its transition from a paper and pencil exam to a computer-based test, the more important components are the content revisions. Based on practice analysis findings, the computer-based exam has been revised to more closely align with an entry-level CPA's real-world, professional responsibilities.

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Through amended content, format and delivery, plus a new case...