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== Page Updates Discussion ==
== CPA exam history: calculators? ==


Page updated to reflect CPA Exam testing dates, pass rates, etc. that were out of date /incorrect. [[User:Bkozura|Bkozura]] ([[User talk:Bkozura|talk]]) 17:12, 8 April 2021 (UTC)
I sat for the Nov. 1985 exam and have a vague recollection of either being allowed to use calculators, or being furnished with them. Could be wrong. [[User:Billbrock|Billbrock]] 05:53, 9 September 2006 (UTC)


{{Connected contributor (paid)| User1 = BKozura| U1-employer = UWorld| U1-client = | U1-EH = yes | U1-banned = | U1-otherlinks = }}.
Hi Billbrock,


== CPA Evolution ==
Assuming you indeed took (and presumably passed?) the CPA Exam in 1985, you should not have been furnished a calculator. [If you were, you may be protected under a Whistlebower Law, though I'm sure the statute of limitations has passed.... ;-) ]


In 2024, the CPA exam will change to a core + discipline model. Where the core sections will be the existing FAR, REG, and AUD sections, and the discipline sections will be BAR, TCP, and ISC. Should this be included below the current information on the sections now as a note, or updated at the new year? [[User:JacobZufall|JacobZufall]] ([[User talk:JacobZufall|talk]]) 05:40, 11 October 2023 (UTC)
I worked on the Uniform CPA Examination at the AICPA from 1985-2005. It was seven years after I arrived that calculators were allowed to be used by candidates (1992). Until then, the assumption was that calculations were simple enough so that they could be done manually, and scratch paper was provided to candidates for that purpose. However, in 1989, a major practice study of the CPA profession determined that manual calculation skills had become ''relatively'' less important for licensing purposes (since most CPAs were expected to document significant calculations with computer printouts or with calculator tapes). This finding, combined with other factors, resulted in the inclusion of calculators for those portions of the exam requiring extensive calculations.


:This information has been added to the article. [[User:JacobZufall|JacobZufall]] ([[User talk:JacobZufall|talk]]) 01:07, 19 January 2024 (UTC)
For security purposes, the AICPA provided each candidate with a color-coded calculator. The color was changed for each administration for security purposes. Each board of accountancy had the option of collecting the calculators or allowing candidates to take them home. Calculators became obsolete in 2004 when the computer-based CPA Exam was introduced.


== Third-party tag ==
So feel free to tell your grandchildren that "back in the day," you had to do all your calculations on the CPA Exam using paper and pencil!


This article currently has the third-party tag on it, which I don't think is appropriate for this specific article.
[[User:Drbb01|Drbb01]] ([[User talk:Drbb01|talk]]) 14:16, 19 September 2008 (UTC)


The AICPA and NASBA are the only two sources of information regarding the CPA exam. Becker, UWorld, and other similar sources are all secondary and simply format information obtained from the AICPA to help exam candidates understand better.
==The law tested on the exam==


Any information not from the AICPA or NASBA is most likely false or illegally disclosed, which I why I think it's best if we remove this tag. [[User:JacobZufall|JacobZufall]] ([[User talk:JacobZufall|talk]]) 01:05, 19 January 2024 (UTC)
I made a correction on the law tested on the exam. The exam most certainly does test STATE law, not just Federal law. Contract law and the Uniform Commercial Code (UCC) are state laws. What I think may have been confusing the issue is that the exam does not test the laws of a ''specific'' state, such as Georgia or Nebraska or California.

If you're testing contract law, you're testing mostly state law. If you're testing UCC (which is also heavily contract law), you're virtually exclusively testing state law. There's no such thing as a "federal" UCC. The UCC is enacted by each state legislature, on a state by state basis, and there are some variations from state to state. Yours, [[User:Famspear|Famspear]] 21:42, 10 May 2007 (UTC)

PS: The law of agency is still tested as well. That's primarily state law. [[User:Famspear|Famspear]] 21:59, 10 May 2007 (UTC)

== Results? ==

Does anyone know of any statistics regarding results, preferably as specific as possible, by window? <small>—Preceding [[Wikipedia:Signatures|unsigned]] comment added by [[User:Myndaen|Myndaen]] ([[User talk:Myndaen|talk]] • [[Special:Contributions/Myndaen|contribs]]) 23:14, 24 September 2007 (UTC)</small><!-- Template:Unsigned --> <!--Autosigned by SineBot-->


:::''Warning to CPA Candidates'': A controversial new NASBA/AICPA fingerprinting mandate called "BIMS" was quietly implemented on January 1 2008. According to the AICPA, all candidates who sit for any part of the CPA exam now are fingerprinted prior to each exam section, ''and the fingerprints are stored in a new global fingerprint database which is shared with the foreign data-broker Choicepoint''. Industry insiders (Accounting Today, WebCPA) report this has sparked significant opposition from concerned CPAs and from within the State Boards due to the risk to candidates' privacy and possible identity theft ("CPA Exam Fingerprinting Provokes Controversy" [http://www.webcpa.com/article.cfm?articleid=27829].

:::ChoicePoint/ReedElsevier (Wikipedia: [http://en.wikipedia.org/wiki/Reed_Elsevier]) has had significant privacy and legal issues in the recent past, including being hit with the largest fine in the history of the US Federal Trade Commission for privacy violations [http://www.ftc.gov/opa/2006/01/choicepoint.shtm]

I think the points raised in this section are both notable and well sourced. It's noteable because it's relatively uncommon to be finger-printed and there are well documented privacy concerns with a company involved in the data collection. The sources also appear to be reputable. As long as it meets these two criteria, then I think it deserves to stay. That said, I think the original text was less than neutral and needed to be toned down. I've attempted to tone it down and 'NPOV' it, but this may need further refinement. What should not be occuring is an edit war on the page itself. Rather than 'responding' to this text or just removing it, please edit it to remove any POV and try to keep it to the facts. [[User:Seth ze|Seth ze]] ([[User talk:Seth ze|talk]]) 01:07, 16 June 2009 (UTC)

Without disagreeing that "the points raised in this section are both notable and well sourced," I believe this section is out of context where it is. While it would be correct to state that fingerprinting is part of the examination process, the discussion about ChoicePoint and the controversy surrounding it goes beyond a description of the "Examination Process." The CPA Examination is ''not'' unique in requiring fingerprints; for example, the national Multistate Bar Exam and the LSAT preceded the CPA Exam on the national level by requiring fingerprinting, and many state licensing exam programs (e.g. Texas Insurance Examinations) also require fingerprinting. Clearly, a controversy about fingerprinting on the CPA Exam exists; the detailed discussion of said controversy in ''a descriptive section of the CPA Exam process'' is what is inappropriate. If there were a section of this article that discussed "Criticisms of the Uniform CPA Examination," "Uniform CPA Examination Controversies," or "Significant Events in the History of the Uniform CPA Examination," ''that'' would be the place for the exposition of controversial CPA Exam topics--not in this descriptive "Examination Process" section. The very inclusion of this material ''in this section'' suggests a non-neutral POV. From an historical perspective, it is but one controversy involving the Uniform CPA Examination (testing writing skills, inclusion of a separate section on Business Environment, methods of setting passing scores on the exam, to name just a few), and an article (or at least a separate section) on such controversies would be a much more appropriate place to discuss the issue of fingerprinting on the exam, particularly if the historical context for the decision to fingerprint CPA candidates is included.[[User:Drbb01|Drbb01]] ([[User talk:Drbb01|talk]]) 02:46, 28 October 2010 (UTC)

Latest revision as of 14:27, 10 February 2024

Page Updates Discussion

[edit]

Page updated to reflect CPA Exam testing dates, pass rates, etc. that were out of date /incorrect. Bkozura (talk) 17:12, 8 April 2021 (UTC)[reply]

.

CPA Evolution

[edit]

In 2024, the CPA exam will change to a core + discipline model. Where the core sections will be the existing FAR, REG, and AUD sections, and the discipline sections will be BAR, TCP, and ISC. Should this be included below the current information on the sections now as a note, or updated at the new year? JacobZufall (talk) 05:40, 11 October 2023 (UTC)[reply]

This information has been added to the article. JacobZufall (talk) 01:07, 19 January 2024 (UTC)[reply]

Third-party tag

[edit]

This article currently has the third-party tag on it, which I don't think is appropriate for this specific article.

The AICPA and NASBA are the only two sources of information regarding the CPA exam. Becker, UWorld, and other similar sources are all secondary and simply format information obtained from the AICPA to help exam candidates understand better.

Any information not from the AICPA or NASBA is most likely false or illegally disclosed, which I why I think it's best if we remove this tag. JacobZufall (talk) 01:05, 19 January 2024 (UTC)[reply]