AICPA考試相關知識：CBT-e

　　CBT-e (Computer Based Testing – evolution) is the collective name for the many Uniform CPA Examination improvements that will be implemented on January 1, 2011.

　　Changes in Examination Section Structure, Section Time Allocations, and Scoring Weights

　　As of January 1, 2011, CPA Examination sections will be reorganized, with the concentration of all written communication tasks in one section. Time allocations will change for two examination sections. Short Task-Based Simulations (TBS) will replace simulations in the current format in three sections. In addition, new scoring weights will go into effect.

　　Setting a New CPA Examination Passing Score

　　The changes that will be implemented on January 1, 2011 in the Uniform CPA Examination content, structure, and format will be significant enough to require a new passing score to be determined. This process is sometimes called “standard setting.”

　　New Content and Skill Specification Outlines (CSOs/SSOs)

　　A new Uniform CPA Examination blueprint will go into effect on January 1, 2011, making International Financial Accounting Standards (IFRS) eligible to be tested and also introducing other content changes.

　　Background on CBT-e

　　Invitation to Comment (ITC) and Responses

　　In October 2007, the AICPA Board of Examiners (BOE) sought input from accountancy boards and other stakeholders on a series of recommended examination changes by authorizing the release of an Invitation to Comment (ITC) on Proposed CPA Examination Improvements. Eighty-two ITC responses were received.

　　BOE Approves CBT-e

　　After reviewing ITC responses, the BOE made decisions on the proposed CBT-e changes in the spring of 2008.

　　The Scope of CBT-e Launch

　　After work on the CBT-e project began, decisions were made to synchronize the implementation of two additional projects with the CBT-e launch – the introduction of the new CSOs/SSOs and the updated authoritative literature release with a new research task format. As a result, CBT-e is now often used to refer to all of the changes that are scheduled for launch on January 1, 2011 – not just those that were originally considered in the Invitation to Comment.