AICPA Update Uniform CPA Examination Simulations

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AICPA Update Uniform CPA ExaminationSimulations

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Examination Format

• Various types of objective questions
• e.g. multiple choice
• Case-based simulations
• test integrated knowledge
• more closely replicate real world
• assess research, analytical skills

Structure Content
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Simulation Question Types

• Multiple Choice
• Drop-down selection lists
• Check boxes
• Spread sheets (enter, drag drop, formula)
• Written communication
• Research (access to professional literature, and
  other information)

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Simulations Design

• Simulations
• 20 40 minutes in length
• Aimed at entry-level
• Developed by educators and practitioners
• Approved by CPAs

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Simulations Interface

• Tabstyle screens
• Consistent across simulations and tests
• Mouse-driven response
• On-line resources available
• Split-screen capabilities
• Review capabilities within a simulation

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Curriculum Considerations

• Spreadsheet Skills
• Research Skills
• FARS
• Tax Code
• AICPA SAS
• Word Processing
• Memos
• Letters