slide 1 computer-based cpa examination... a webcast for educators the views expressed by the...
TRANSCRIPT
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Slide 1
Computer-Based CPA Examination
. . . A Webcast for Educators
The views expressed by the presenters do not necessarily represent
the views, positions, or opinions of the AICPA
or the presenters’ respective organizations
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Slide 2
Program Objectives
This program is designed to:• Help you understand the new content and
structure of the revised CPA Exam• Help you assess how you might want to
revise your curriculum• Provide information on research related
activities to implement in the classroom• Make you aware of resources related to the
revised CPA exam
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Slide 3
Today’s Speakers
Michael Bolas, CPA President
Miken Companies, Inc.--------
Debra Hopkins, CPA Director
Northern Illinois University CPA Review
--------
D. Gerald Searfoss, CPA Professor of Accounting
University of Utah--------
John F. Hudson, CPAModerator
Hudson Consulting Group, LLC
--------
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Slide 4
6 Months to Launch
• Historic change • Last paper and pencil exam/November 5-6• CBT will launch on April 5, 2004• Major milestones have been met/cooperative
effort among AICPA, NASBA and Prometric
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Slide 5
Project Status
• Prometric, NASBA and AICPA working closely to ensure necessary integration to new exam
• CBT will be administered in select Prometric centers
• Eligible candidates will receive a Notice to schedule (NTS) allowing them to register to sit for exam section(s)
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Slide 6
National Candidate Database
• New system created by NASBA• Designed to track each candidate with unique
national ID• All candidate data maintained within the NCD• Ensures only eligible candidates test at
appropriate times • Secures candidate data, including grades
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Slide 7
Dates to Test
Open Closed
April – May June
July – August September
October – November December
January – February March
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Slide 8
Taking the Exam
Upon completion of check-in, the candidate:
• is seated at a designated workstation
• begins the exam after proctor launches the session
• is monitored by a Test Center Administrator
• is video taped
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Slide 9
At Completion
Upon completion of the examination, the candidate:
• signs-out
• collects his/her belongings
• turns in scratch paper
• is given a Post Exam Information sheet
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Slide 10
The Examination
• Four Sections– Auditing and Attestation (4.5 hours)– Financial Accounting & Reporting (4 hours)– Regulation (3 hours)– Business Environment & Concepts (2.5 hours)
• 14 hours total length
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Slide 11
Auditing & Attestation
• Auditing Procedures• Generally Accepted Auditing
Standards• Other Standards Related to Attest
Engagements• Skills Needed to Apply That
Knowledge
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Slide 12
Financial Accounting & Reporting
• Generally Accepted Accounting Principles for:– business enterprises– not-for-profit organizations– government entities
• Skills Needed to Apply That Knowledge
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Slide 13
Regulation
• Federal Taxation• Ethics• Professional and Legal Responsibilities• Business Law• Skills Needed to Apply That Knowledge
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Slide 14
Business Environment & Concepts
• Business Structures • Economic Concepts• Financial Management• Information Technology• Planning and Measurement
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Slide 15
Business Environment & Concepts
BEC White Paper
• Recently distributed to educators• Provides additional detailed information on
content areas within this section• Includes additional references and sample
questions• 70% of content new in this section• Downloadable from www.cpa-exam.org
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Slide 16
Exam Content Differences
Paper-Pencil Based• Auditing 100%
• Financial Accounting & Reporting
– Business Enterprises 100%
• Accounting & Reporting– Taxation 60%– Gov/NPO 30%– Managerial Acct 10%
• LPR– Business Structures
20%– Other 80%
Paper-Pencil Based• Auditing 100%
• Financial Accounting & Reporting
– Business Enterprises 100%
• Accounting & Reporting– Taxation 60%– Gov/NPO 30%– Managerial Acct 10%
• LPR– Business Structures
20%– Other 80%
Computer Based• Audit & Attest 100%
• Financial Accounting & Reporting– Business Enterprises 80%– Governmental 10% – Not-For-Profits 10%
• Regulation– Taxation 60%– Law & Professional
Responsibilities 40%
• Business Environment– Business Structures 20%– Managerial Accounting
10%– New Areas 70%
Computer Based• Audit & Attest 100%
• Financial Accounting & Reporting– Business Enterprises 80%– Governmental 10% – Not-For-Profits 10%
• Regulation– Taxation 60%– Law & Professional
Responsibilities 40%
• Business Environment– Business Structures 20%– Managerial Accounting
10%– New Areas 70%
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Slide 17
Exam Content
• Examination Content Specification Outlines (CSOs) form framework for testing knowledge and skills
• Effective with first computer-delivered administration
• Available for download on www.cpa-exam.org
• Examination Content Specification Outlines (CSOs) form framework for testing knowledge and skills
• Effective with first computer-delivered administration
• Available for download on www.cpa-exam.org
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Slide 18
Examination Format
• Multiple Choice • Case-based simulations (25-45
minutes each)– test integrated knowledge– more closely replicate real world– assess research, written communication
and other skills
• Multiple Choice • Case-based simulations (25-45
minutes each)– test integrated knowledge– more closely replicate real world– assess research, written communication
and other skills
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Slide 19
Simulation Question Types
• 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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Slide 20
Simulation Tools
• Spreadsheet tool• Word processing tool• Cut, copy and paste• Spellchecker• Four-function calculator• Access to professional literature and other
resources
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Slide 21
Multiple Choice Questions
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Slide 22
Simulations
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Slide 23
Simulations
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Slide 24
Simulations
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Slide 25
Simulations
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Slide 26
Simulations
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Slide 27
Simulations
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Slide 28
Simulations
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Slide 29
Authoritative Literature
• All simulations will include a research component
• Candidates will be required to access authoritative literature:– FASB – Current Text and Original
Pronouncements– AICPA Professional Standards– Tax Database
• Code, Regulations and Publication 17
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Slide 30
Simulations
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Slide 31
Written Communication
• Most simulations will require a written communication question
• Will be scored for writing skills• Must demonstrate knowledge of the content
or answer will not be scored
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Slide 32
Score Reporting
• State Boards of Accountancy distribute grades
• Initially, advisory grades reported at the end of each window
• Frequency of release to State Boards of Accountancy should increase within a year
• State Boards of Accountancy distribute grades
• Initially, advisory grades reported at the end of each window
• Frequency of release to State Boards of Accountancy should increase within a year
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Slide 33
Granting of Credit
• Each section can be taken individually and in any order
• Credit for a passed section(s) retained for 18 months
• No minimum score requirement for failed sections
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Slide 34
Granting of CreditImpact on Candidates
• Candidates have more flexibility in terms of scheduling to test
• Candidates can focus study on a section(s) as they feel comfortable
• Can take one or more sections within a month, window or longer period
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Slide 35
Candidate Resources
• CBT Tutorial available on www.cpa-exam.org– Provides guided tour of revised exam– Demonstrates look and feel and available
tools– Allows users to try functionality themselves
• Practice samples available in early 2004– Condensed set of multiple choice and
simulations– Will be downloadable from website– Replicate look and feel of CBT
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Slide 36
Granting of CreditCandidate Preparation
• Candidates have more flexibility in terms of scheduling to test
• Candidates can focus study on a section(s) as they feel comfortable
• Can take one or more sections within a month, window or longer period
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Slide 37
Granting of CreditCandidate Preparation
• Candidates have more flexibility in terms of scheduling to test
• Candidates can focus study on a section(s) as they feel comfortable
• Can take one or more sections within a month, window or longer period
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Slide 38
Case Approach – Required Knowledge and Skills
• Technical knowledge• Ability to integrate technical knowledge• Ability to deal with ambiguity• Ability to think analytically• Ability to research the professional guidance
and identify relevant sources
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Slide 39
Preparing Your Students Through Pedagogy
• Using case studies in your courses• Requiring the researching the professional
guidance• Using articles from the business and
financial press• Integrating business and technical knowledge
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Slide 40
Using Case Studies
• Challenge creative and critical thinking• Apply and learn concepts, not only
mechanics and rules• Develop reasoning skills• Develop written communication skills• Sources of Cases:
- AICPA Case Studies - Deloitte & Touche Trueblood Cases
www.deloitte.com/more/dtf/cases_date.htm
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Slide 41
Using Cases as a Discussion Tool
• Intermediate Accounting courses
• Use of cases is integrated with learning teams of four or five students
• Teams discuss cases to identify critical issues
• Instructor uses teams to create consensus list of critical issues
• Class and instructor discuss issues
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Slide 42
Using Written Cases
• Intermediate Accounting and Masters course
• Case is briefly discussed in class to identify major issues
• Individuals and teams conduct research
• Individuals prepare minimum five page case write-up including research results
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Slide 43
Using Written Cases
• One copy of the case is collected • Teams members discuss their papers
and attempt to reach a consensus• Instructor and class discuss pros and
cons of proposed alternatives
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Slide 44
Researching the Professional Guidance
• Intermediate Accounting and Masters course
• Research is integral part of preparing case analysis
• Each case contains issues requiring searching the FASB, AICPA, and SEC guidance
• FASB guidance is accessed by acquiring a CD or in computer labs
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Slide 45
Researching the Professional Guidance
• AICPA guidance is accessed in the computer labs
• SEC is accessed through SEC.GOV• Develops the ability/skill to use a
search platform, which is generalizable to other platforms
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Slide 46
Other Reference Sources
• Letter sent to accounting educators from Kevin Stocks
• Students and educators can get access to AICPA literature at low or no cost
• FASB literature available on www.fasb.org
• Other textbooks available
• Information included on educator resource page of www.cpa-exam.org
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Slide 47
Integration: Business Knowledge and Technical Knowledge
Discussion of Articles
• Intermediate Accounting and Masters course
• Students in each team must choose among Wall Street Journal, Business Week and Fortune
• The team is assigned a company• Students track the company, the industry
and the profession for the semester
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Slide 48
Integration: Business Knowledge and Technical Knowledge
Discussion of Articles
• Focus is on all issues or events that may effect the company, industry or profession
• Articles need not mention accounting
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Slide 49
Developing Business Knowledge and Integrating IT With Technical Knowledge
• Capstone Masters course
• Four teams
• Each team constitutes an industry and becomes “expert” on the economic, accounting and auditing issues unique to the industry, while teaching the other teams
• Teams obtain the annual report and 10K of a major company in their industry
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Slide 50
Developing Business Knowledge and Integrating IT With Technical Knowledge
• Teams must prepare a comparative business and financial analysis of their assigned company, highlighting the unique industry issues
• Includes case studies and over 100 articles grouped and focused on major issues, e.g. derivatives, intellectual assets, managing earnings, governance
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Slide 51
www.cpa-exam.org
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Slide 52
Computer-Based CPA Examination. . . A Webcast For Educators
Summary & Questions
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Slide 53
Thank You For Participating!
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Slide 54
Upcoming CPA Examination Webcasts
For a complete listing, check our website at http://www.cpa-exam.org
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Slide 55
Upcoming Webcasts
November 6, 2003 [1pm Eastern Time]
The AICPA and FBI will join forces to bring you this unique program. In the program, we will look back and discuss “lessons learned” from real-life war stories out of the cases pursued by the FBI. Find out how the fraud happened, why it should have been caught early on and how to keep it from happening to your employer or client. The program will also look forward and discuss the FBI’s “Fraud Radar,” where it’s currently focused and areas of future concern. Use this information going forward to help prevent and detect financial fraud by knowing areas of higher risk.
Check it out at http://www.cpa2biz.com/webcasts
FREE Webcast: “Arresting Financial Fraud: The Inside Story From The FBI”