Board of Examiners (BOE) Update - NASBA ?· Board of Examiners (BOE) Update ... American Institute of…

  • Published on
    04-Jun-2018

  • View
    213

  • Download
    0

Embed Size (px)

Transcript

  • Board of Examiners (BOE) Update

    Wendy Perez CPA Chair, Board of Examiners

  • American Ins,tute of CPAs The Uniform CPA Examina,on

    Agenda

    ! Role of the BOE ! BOE/Staff Initiatives ! CPA Exam Trends & Volume

    2

  • American Ins,tute of CPAs The Uniform CPA Examina,on

    BOE Committee Structure

    Board of Examiners

    Psychometric Oversight Commi8ee

    Content Commi8ee

    Audit Subcommi8ee

    Financial Accoun?ng and

    Repor?ng Subcommi8ee

    Business Environment and Concepts Subcommi8ee

    Regula?on Subcommi8ee

    State Board Commi8ee

  • American Ins,tute of CPAs The Uniform CPA Examina,on

    Role of the BOE

    4

    ! Protects the public interest ! Ensures that candidates possess knowledge and

    skills for initial licensure through: Strategic planning Risk Assessment

    ! Establishes policies governing: Content development Delivery Scoring

    ! Represents the CPA Exam to the boards of accountancy and the profession

  • American Ins,tute of CPAs The Uniform CPA Examina,on

    Development of CPA Exam Content

    5

    ! Practice Analysis ! Content Specification Outline (CSO)

    Annual review and update ! Item Bank Reviews

    Obsolescence Terminology

  • American Ins,tute of CPAs The Uniform CPA Examina,on

    Delivery & Scoring of the CPA Exam

    6

    ! Delivery International Domestic Technology platform

    ! Scoring Standard setting process to set passing score

  • American Ins,tute of CPAs

    BOE Initiatives

  • American Ins,tute of CPAs The Uniform CPA Examina,on

    BOE / Staff Initiatives

    8

    ! Strategic Plan Lays the groundwork for

    the future vision of the CPA Exam

    ! Technology Platform consolidation in

    process Next generation platform

    ! Item Development Process Improvement

    ! 2015 Practice Analysis ! Recruiting

  • American Ins,tute of CPAs The Uniform CPA Examina,on

    State Board Committee and Staff Initiatives

    ! Board of Accountancy Communications CPA Exam booklet on-line at aicpa.org BOE Update Calls, regional forums, web chats

    ! Presentations and communications at NASBA Executive Director, Regionals, and Annual Meeting

    9

  • American Ins,tute of CPAs

    CPA Exam Trends & Volume

  • American Institute of CPAs The Uniform CPA Examination

    Domestic Volume

    11

    107,954

    178,266

    202,354 224,494

    247,351

    307,573

    -

    50,000

    100,000

    150,000

    200,000

    250,000

    300,000

    350,000

    Total Volume Calendar Year Total Volume

    2004 (Apr-Dec) 2005 2006 2007 2008 2009 2010 2011 2012

    266,874 255,945248,374

    13.5% Increase

    10.9% Increase

    10.2% Increase

    7.9% Increase

    15.3% Increase

    19.23% Decrease

    3.0% Increase

  • American Institute of CPAs The Uniform CPA Examination

    CPA Exam Pass Rates (Domestic)

    2004 2005 2006 2007 2008 2009 2010 2011 2012

    AUD 42.54 43.62 44.01 47.57 49.10 49.79 47.80 45.62 47.40

    BEC 44.61 44.16 43.81 46.56 47.49 48.34 47.29 47.13 53.94

    FAR 42.09 43.11 44.54 48.15 49.21 48.45 47.81 45.57 48.26

    REG 40.67 40.61 42.33 47.03 48.74 49.81 50.66 44.22 48.48

  • American Ins,tute of CPAs

    Thank You

Recommended

View more >