State Board Report
In 2013 the AICPA Board of Examiners (BOE) announced the launch of a new practice analysis in support of the Uniform CPA Examination. Completing a periodic practice analysis is essential to maintaining the legal defensibility of the Examination, which all 55 Boards of Accountancy use as part of the licensure process for new CPAs. The practice analysis ensures that the Examination continues to assess the knowledge and skills required of a newly licensed CPA, and is one of the three foundational "E"s of licensure; Education, Examination, and Experience.
The team conducting the practice analysis is organized into three groups; the BOE Sponsor Group, the BOE Sponsor Advisory Group, and the Project Team. The BOE Sponsor Group is charged with overall responsibility for the practice analysis and will make the final recommendations to the BOE on the form and content of the next version of the Examination, and is chaired by Rick Niswander (BOE Chair). The BOE Sponsor Advisory Group consists of 12 CPA Guest Advisors from around the country, including several actively involved in the regulatory community, who act as a sounding board for the BOE Sponsor Group as it identifies changes that may be made to the Examination. The Project Team plans and executes the specific tasks required to complete the practice analysis. Michael Decker, AICPA VP – Examinations, and Ed Barnicott, NASBA VP – Strategic Planning & Program Management, act as project sponsors for the project team, with Rich Gallagher, AICPA Director of Content, and Joe Maslott, AICPA Senior Technical Manager – Examinations Team, serving as project owners for the effort.
Invitation to Comment – September 2014
Survey – December 2014 through January 2015
Exposure Draft – September 2015
The blueprint combined with other elements of the next version of the Exam and potential changes to the test administration model will be combined in an Exposure Draft (ED) that will be released to all stakeholders in September of 2015. The comment period for the Exposure Draft will be 90 days, which makes it important that the Boards of Accountancy review and respond to the ED in a timely manner. NASBA will also submit a response using input provided through our committees and State Board outreach.
During the period of the practice analysis, the AICPA is also developing new driver software; the software that controls the look and feel, and other technical and user experience aspects of the presentation of the Exam to the candidate in the test center. The new driver will be released to the test centers in 2016 and 2017 with little candidate impact. The complete version of the software presenting a new user experience to the candidate is expected to be launched in 2018.
The results so far?
Importance of Board Input
It is critical that the Boards of Accountancy make their views heard regarding the next version of the Examination. Fulfilling the public protection mandate of the Boards requires that thoughtful consideration be given to the changes that will be communicated in the Exposure Draft.
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