AICPA marking scheme

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    Topic
  • #183386
    Jack_J
    Participant

    One of the virtue every practicing accountant is to espouse according to the AICPA is transparency but the marking of scripts for the exams is so much strawed in secrecy that one wonder how the passes/failures are determined.We are told that a 75 pass is not equal to 75% of the marks .So how is the 75 marked determined? I have read from this forum where people have passed when they walked out of the exams thinking they have failed and some start rejoicing after they walk out to the prometeric centers that they have passed and then it turns out they have failed miserably? what is the missing connection ? Let talk to this.. I believe that we should at least understand how the determination of the passes/failures by the AICPA is made. This will help candidates appreciate what is going on and adequately prepare for the exams.Transparency is a key virtue in life which must be adopted by all ie candidates, AICPA ,corporate organizations etc….

    When one reads this attached link ( https://www.aicpa.org/BecomeACPA/CPAExam/PsychometricsandScoring/ScoringInformation/DownloadableDocuments/How_the_CPA_Exam_is_Scored.pdf ) clarity is missing. So what is going on AICPA!!!

Viewing 6 replies - 1 through 6 (of 6 total)
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  • #508313
    mystical guy
    Member

    I took part of the ACCA-type exam, in another country, before passing the CPA, and it's the same deal. Exams are graded mysteriously, though you are told that the pass mark is 50%, so more likely than not you know if you passed or failed when the exam is over.

    My thought is that the AICPA wants to have a system similar to that which is used by most of the world, when it comes to grading (secrecy, no revealing of answers). Maybe this is to give the exam international credibility or the appearance of.

    CPA - Since 2015
    CISA - Smashed 2012
    CIA - Passed 2015

    #508371
    mystical guy
    Member

    I took part of the ACCA-type exam, in another country, before passing the CPA, and it's the same deal. Exams are graded mysteriously, though you are told that the pass mark is 50%, so more likely than not you know if you passed or failed when the exam is over.

    My thought is that the AICPA wants to have a system similar to that which is used by most of the world, when it comes to grading (secrecy, no revealing of answers). Maybe this is to give the exam international credibility or the appearance of.

    CPA - Since 2015
    CISA - Smashed 2012
    CIA - Passed 2015

    #508315
    Study Monk
    Member

    My guess is the AICPA determines what % is going to pass each exam always being between 45% and %54. Then they pass the people who are on the top 45% to 54%. Its possible that its closer to 45% when a lot of people are far below a certain minimal % requirement and it closer to 54% when a lot of people were slightly above the minimal %. This is all speculation, but that is my guess. Basically they keep the exam difficult and prestigious by keeping the pass rate around 50%, and there is no easier way to do that then just pass the top half of candidates.

    I thought I was going to get high 80's and 90's on FAR not because I did really good, but because of all the people saying they felt they bombed it and scored in the 80's. I actually found out I got a 77. I think some test takers just have a more realistic idea how they did on the exam. I have an over inflated ego so I think I score in the 90's. A person with a low opinion of themselves may end up thinking they failed when they actually passed. Factor in trick questions, poor reading comprehension, and data entry errors and no one really knows how they did.

    I spoke to an ancient wise man who sent me on a mushroom induced journey through an ancient forest to find the key to passing the CPA exam. A talking spider monkey told me to throw the last of my drinking water in the dirt to find what I was looking for. So I followed his instructions and the following message appeared in the soil:

    "Do 5000 multiple choice questions for each section"

    #508373
    Study Monk
    Member

    My guess is the AICPA determines what % is going to pass each exam always being between 45% and %54. Then they pass the people who are on the top 45% to 54%. Its possible that its closer to 45% when a lot of people are far below a certain minimal % requirement and it closer to 54% when a lot of people were slightly above the minimal %. This is all speculation, but that is my guess. Basically they keep the exam difficult and prestigious by keeping the pass rate around 50%, and there is no easier way to do that then just pass the top half of candidates.

    I thought I was going to get high 80's and 90's on FAR not because I did really good, but because of all the people saying they felt they bombed it and scored in the 80's. I actually found out I got a 77. I think some test takers just have a more realistic idea how they did on the exam. I have an over inflated ego so I think I score in the 90's. A person with a low opinion of themselves may end up thinking they failed when they actually passed. Factor in trick questions, poor reading comprehension, and data entry errors and no one really knows how they did.

    I spoke to an ancient wise man who sent me on a mushroom induced journey through an ancient forest to find the key to passing the CPA exam. A talking spider monkey told me to throw the last of my drinking water in the dirt to find what I was looking for. So I followed his instructions and the following message appeared in the soil:

    "Do 5000 multiple choice questions for each section"

    #508317
    Kenada
    Member

    mystical guy – I did the ACCA exams back in 2000 and i honestly did not feel as blind sided as I do with the CPA exams.

    At least with ACCA I was able to tell I am close to that 50% pass mark or not.

    FAR 05/27/14; 786/110 - Done !

    #508375
    Kenada
    Member

    mystical guy – I did the ACCA exams back in 2000 and i honestly did not feel as blind sided as I do with the CPA exams.

    At least with ACCA I was able to tell I am close to that 50% pass mark or not.

    FAR 05/27/14; 786/110 - Done !

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