The AICPA requires candidates to pass all four sections of the CPA Exam in a rolling 18-month period. Therefore, current students or recent college grads who have information from their classes still freshly available may want to take FAR first.ĬPA candidates who have been out of school a little longer can also benefit from taking the FAR CPA section first. Pass rates aside, there are some who consider the FAR section of the CPA Exam the easiest of the four because the content best reflects common college accounting coursework. Gleim CPA Review Courses are automatically updated to reflect the latest testable information. Once a new pronouncement is testable, questions testing the old pronouncement will be removed. >For all other subjects covered by the CPA Exam, changes are eligible to be tested the later of (1) the first calendar quarter beginning after the earliest mandatory effective date or (2) six months after the issuance date. New accounting and auditing pronouncements are eligible to be tested the later of (1) the first calendar quarter beginning after the pronouncement’s earliest mandatory effective date or (2) the first calendar quarter beginning six months after the pronouncement’s issuance date.Ĭhanges in federal laws outside the area of federal taxation are eligible to be tested in the calendar quarter beginning six months after their effective date.Ĭhanges in uniform acts are eligible to be tested in the calendar quarter beginning one year after their adoption by a simple majority of the jurisdictions. The AICPA calls new material it has identified for future inclusion on the CPA Exam “pronouncements.” TBS testlets are pre-selected, which means their difficulty does not change based on your performance. Your performance on the MCQ testlets does not impact the difficulty level of your TBS testlets. Be ready to flag any confusing questions that stump you and come back to them once you’ve finished the rest of the testlet. If you do not perform well on the first testlet, you will receive another medium testlet.īecause the difficulty assigned to each testlet is based on the average difficulty of the MCQs, expect a few questions to give you pause, even in a medium-difficulty testlet. If you perform well on the first testlet, you will receive a difficult testlet. Candidates should answer each question to the best of their ability, regardless of the perceived difficulty. The difficulty of the next testlet is determined by your performance on the first.Ĭandidates will not know which testlet they receive on their exam, nor will they know which difficulty is prescribed to each question. The difficulty of the first MCQ testlet you receive is medium. In short, harder questions are worth more points. Like the other CPA Exam sections, the second MCQ testlet adapts to your performance on the first.Īccording to the AICPA, there is no advantage or disadvantage of receiving harder or easier questions because the exam takes question difficulty into account during grading. These indicate the average difficulty of questions within the testlet.
The AICPA prescribes two levels of difficulty to MCQ testlets Opens in new window: medium and difficult.
0 kommentar(er)
