State Board Report

August 2008

More detailed information about the AICPA’s practice analysis has been called for by the NASBA CPA Licensing Examination Committee. CLEC Chair Robert Pearson said his group was unable to comment on the Board of Examiner’s practice analysis by July 31, as requested, because it had not been supplied with information on how the analysis was weighted or on how the examination’s content had been determined.

Mr. Pearson explained to the NASBA Board, “We could not respond as an oversight group. We were being asked to give our endorsement of the AICPA’s practice analysis exposure draft. However, we did not feel that we could give our approval without doing some of our own analysis to determine if what was being presented was correct. ”

The Committee has also asked the BOE for empirical evidence on the worth of simulations on the Uniform Examination. As of the July NASBA Board meeting, Mr. Pearson said the BOE’s psychometricians had not provided the CLEC with adequate information on the practice analysis or on simulations.

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