[GWS CPA]

There are now 4 skill levels that candidates have to utilize for the new version.

Remembering and Understanding
AUD: 30%-40%
BEC: 15%-25%
FAR: 10%-20%
REG: 25%-35%

Application
AUD: 30%-40%
BEC: 50%-60%
FAR: 50%-60%
REG: 35%-45%

Analysis
AUD: 15%-25%
BEC: 20%-30%
FAR: 25%-35%
REG: 25%-35%

Evaluation
AUD: 5-15%
BEC, FAR, and REG: none

In the previous version, all of the sections each had 50% Remembering and Understanding, and 50% Application. The skill level percentages were static (for example; only 50% straight on, not 51% or 49%).

Like the previous version, Remembering and Understanding, by itself, still appears only in MCQs; and Application still appears in both MCQs and TBSs (and WCs if BEC).

Analysis (for all sections) and Evaluation (only in AUD) appear only in TBSs.

Unlike the previous version, the skill level percentages are variable, not static, because of the variance of 10% (for example, 25%-35%). As a result, distributions will be different across different candidates at different times.

For examples, one candidate who is taking AUD will have 40% Remembering and Understanding, 40% Application, 15% Analysis, and 5% Evaluation (the “easiest” AUD test) while another candidate who is also taking AUD will have 30% Remembering and Understanding, 30% Application, 25% Analysis, and 15% Evaluation (the “hardest” AUD test). Most likely, however, we will get somewhere between the “easiest” and the “hardest” distributions.

Good Luck for the CPA candidates taking the new version soon.

[Anonymous]

It's probably going to result in higher revenues for all concerned….and emptier bank accounts for a lot of us. They're going to see very quickly that very few people are going to be able to perform well on their new version. As I said on another thread earlier today, if they adjust the performance standard and don't really expect people to get as many of those harder questions correct, then all will stay the same as far as the pass rates. If that's not gonna happen and they want to decrease the number of “CPA graduates”, then that's another story. The Blooms Taxonomy has been around for decades…I'm surprised they're only now getting around to applying it to these exams. Yet another reason why the adjective primarily used to describe them is ‘WEIRD.'

[Author]

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