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New Uniform CPA Examination



In case if you haven’t got the information: the AICPA, NASBA, Prometric launched the new Uniform CPA Examination on January 05, 2011. It’s called CBT-e, which includes for the first time questions on International Financial Reporting Standards.

According to the press release made by the AICPA on the launching date, the new Uniform CPA Examination is designed based on input from state boards of accountancy in response to an Invitation to Comment, and a Practice Analysis designed to ensure the exam tests the modern knowledge and skills that are relevant for today’s entry-level CPAs.


The new IFRS questions and other changes to the exam are the first major revisions since the CPA exam was computerized in 2004.

IFRS questions will test knowledge in a general way, primarily in the differences between U.S. GAAP and IFRS. The AICPA continues to evaluate the application of IFRS in the profession as the U.S. moves toward international standards over the next five years.


  • More emphasis is being placed on skills assessment using case study-based questions known as Task-Based Simulations.
  • Authoritative literature in the CPA exam incorporates use of new Financial Accounting Standards Board codifications of U.S. Generally Accepted Accounting Principles.
  • Professional responsibilities including ethics and independence have been added to the Auditing and Attestation section.
  • Changes to the exam experience include a new calculator, literature search, research response, and spreadsheet tools.
  • Candidates can look forward to an updated performance report providing information on strengths and weaknesses of their performance.
  • Uniform CPA Examination scores are reported on a scale from 0 to 99, with 75 as the passing score.

The CPA exam is administered in 54 jurisdictions nationwide by the AICPA, National Association of State Boards of Accountancy and Prometric. The exam also will be administered internationally for the first time in 2011 in Japan, Bahrain, Kuwait, Lebanon and the United Arab Emirates.

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