Continuous Testing Arrives!

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Fifty-two jurisdictions completed the transition to offering continuous testing on July 1, as scheduled. Only South Carolina has to wait for a change in their statute, which could take up to a year to make its way through their next legislative session. In the other jurisdictions, candidates can now take the Uniform CPA Examination year-round, without concern for quarterly testing windows. However, South Carolina candidates will be able to test anytime, but they cannot retake a failed part until the next calendar quarter. Continuous testing opens up more than 75 additional testing dates throughout the year.

In the three jurisdictions remaining, candidates will be able to test anytime, but they cannot retake a failed part until the next calendar quarter. Continuous testing opens up more than 75 additional testing dates throughout the year.

Addressing NASBA’s Regional Meetings, AICPA Vice President – Examinations Michael Decker said he believes the State Boards’ decision to extend the notice to test (NTS) deadline because of the pandemic was a good one, as it helped to keep candidates in the pipeline.

Reporting on the results of the AICPA’s “Maintaining the Relevance of the Uniform CPA Examination,” which contained the findings of their practice analysis and invitation to comment on proposed changes to the Uniform CPA Examination, Mr. Decker said: “We learned we were on the right path with the adding of data analytics… The practice analysis said our vision was spot on: We have to continue to focus on higher order skills.” There were 46 proposed changes to the CPA Exam Blueprints, several aimed at pruning the Exam in response to criticism that it was becoming too broad and not testing subjects in enough depth. The changes included additions, deletions and alterations to content based on the AICPA’s research.

The AICPA received 177 comments, including several from government agencies opposed to eliminating state and local government accounting from the Examination. The agencies feared that if the topic was not on the Examination, it would not be taught at the universities. Mr. Decker said where state/local government needs to be tested will be part of the CPA Evolution practice analysis, which is beginning this quarter.

The new Uniform CPA Examination will be launched on July 1, 2021, to give candidates time to prepare for it. The Uniform CPA Examination to be part of the CPA Evolution initiative will be launched on January 1, 2024.