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State Board Report

November 2013

The Board of Examiners has commenced working on its periodic practice analysis to culminate in a new version of the Uniform CPA Examination in 2017, explained NASBA Executive Vice President Colleen Conrad and AICPA Vice President Craig Mills at the Annual Meeting. Though the analysis will help the Board of Examiners understand the full scope of entry-level CPA work, only those elements of that work that are important for the protection of the public will be included in the Uniform CPA Examination.

Ms. Conrad said the Board of Examiners’ (BOE) two most important responsibilities are conducting the practice analysis and setting the passing score. State Boards are being asked to encourage eligible licensees to participate in the BOE’s practice analysis survey. The Boards’ representatives will also be asked to participate in focus groups during the 2014 Executive Directors Conference (to be held March 3-5 in Savannah, GA) and at the NASBA Regional Meetings (to be held June 4-6 in Louisville and June 11-13 in St. Louis). In addition, the Boards will be asked to respond to Invitations to Comment and Exposure Drafts from the BOE, as well as to approve the use of the Accountancy Licensee Database to ensure a representative survey sample for the practice analysis, Ms. Conrad said.

Dr. Mills reported the AICPA is researching new question types, including those that test accessing authoritative literature, listening comprehension and editing written communication and content. While novel question formats may sound exciting, they need to be “fit for the purpose” of determining entry-level competence in line with public protection, he advised.

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