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Get to know every detail of the recent CPA exam changes.

CPA Exam Changes Finalized

On April 04, 2016, the AICPA issued a press release announcing the final details of the New Version of the CPA exam that will be launched on April 1, 2017. If you recall, in September last year, the AICPA released an Exposure Draft on the CPA exam changes. These changes are now finalized. So, if you want to know about the CPA exam changes and the new version of the CPA exam, and want to prepare yourself, both mentally and technically, for the new version, you should go through the information on this page. On this page, you will find answers to the common questions relating to the CPA exam changes.

We Are Ready

"Crosswalk CPA Review is the first to modify its course content in accordance with the new version of the CPA Exam. Our content includes the recent CPA exam changes. We will provide updated content at no extra cost to our students who do not pass all the four sections before April 1, 2017. We have the permission from AICPA to reprint AICPA released questions and simulations and we will keep you posted on any sample exam questions and TBSs issued by the AICPA."

Why The New Version

Over the years, the CPA demand has changed and now CPAs are expected to perform advanced tasks and complex projects much sooner in their careers. In order to better prepare newly licensed CPAs for complex job responsibilities earlier in their careers, the AICPA introduced the CPA exam changes and the new version of the CPA exam.

What Is The New Version

If we have to summarize the answer to this question in a couple of words, we would say, “More Analytical!". What’s underlying the new version is an increased emphasis and focus on testing higher order skills. The current CPA Exam equally assesses (i) remembering and understanding and (ii) application level. In the new version of the CPA Exam, there is a shift to test higher order skills –analysis and evaluation. The higher order skills include critical thinking, problem solving, analytical ability and professional skepticism. So, you may be tested as to how you examine a problem considering the interrelationships of separate areas and how you use judgement in drawing conclusions.

How Does Question Counts Change

The change shows the shifts towards TBSs. On question counts, the new CPA Exam version will have fewer MCQs and more TBSs. TBSs will be added to BEC for the first time.

How Does Scoring Weights Change

In the new version, TBSs will have more scoring weight.

How TBS Change In The New Version

  • TBSs on the next version of the Exam will present more background material and data that will require you to determine what information is or is not relevant to the question.
  • TBSs may include some content from other Exam sections. These TBSs will test the primary content knowledge and skills of a particular Exam section but could draw upon a candidate’s basic knowledge of general accounting, auditing, tax, and business concepts. For example, A TBS on the AUD section that is designed to test inventory observation audit procedures might include some inventory valuation/obsolescence or sales cutoff considerations, although these concepts would be tested more extensively in FAR. Now good thing is that the items from other exam section that will be included will be at a basic level.
  • A new type of TBS, the Document Review Simulation (DRS), will be introduced on the new version of the Exam. The DRS will present a realistic document and the related source documents requiring review. In addition, the DRS will present highlighted text that may or may not be correct. This will require the candidate to select appropriate edits to the highlighted text based on the relevant source documents.

Is There Any Change In The Testing Time

Yes guys, the testing time is more in the new version. In the current version the total testing time is 14 hours and in the new version it is increased to 16 hours. The new version of the Exam require an additional hour of testing time in each of the BEC and REG sections. BEC will require an additional hour for TBSs. REG will require an additional hour given the increase in TBSs at the analysis skill level and to assure test reliability and validity.

Are Exam Breaks Introduced

A 15–minute standardized break will be added to each Exam section. The breaks will not count against candidates’ testing time. This is in contrast to the current exam, in which breaks are counted against testing time.

Any Change In The Testing Window

There will be a 10-day extension of the testing window each quarter. For example, the first testing window of the year would be January, February, and the first 10 days in March. However, the 10-day extension will not be available for the first window of the new version (April-May 2017).

Is MS Excel Now Permitted

Microsoft Excel (which candidates can use to complete calculations) will replace the current generic spreadsheet on the Exam. Excel will be added as a tool for candidates to use during the Exam, and candidates will not be tested for their ability to use Excel.

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