CPA Scoring
Once the exam is over the test sheets are sent to the AICPA for scoring. Examination Section ID are designed to identify the responses. Once the advisory scores and performance information are made available, they are redirected to the NASBA for processing. The NASBA matches the scores and performance information of individual candidates and then forwards the scores to boards of accountancy for approval, which are then release to candidates. The Boards of accountancy decide the score release dates of the students.
Students who had appeared for a test on the same day are liable to receive scores at different times due to differentiation in essential quality control measures. In case a students does not receive his scores by the 20th of April, or July, or October, or January, he is advised to call NASBA at 1-866-MY-NASBA (1-866-696-2722).
Performance Information
It is the Boards of accountancy’s choice whether the performance information of unsuccessful candidates along with their scores are to be sent to them. This data is represented in bar graphs, indicating the students' comparative strengths and weaknesses in the recognized areas. The only reason for doing this is to help students focus on their weaker areas while planning to re-take that section.
Since the bar graphs contains only 90% of AUD, FAR, and REG content and the written communication part of simulations is NOT included and the answers are graded in completely different format for them to be resented in the bar graph it is not advisable to compare the score report and the bar diagram.
Re-score and Appeal Options
Students who wish to have their scores reviewed and verified once more will have to request for a re-score. In case of hoping to confront a question or simulation, students are advised to look into the appeal process.
Scores and Score Report Information
Separate score reports of each section of the examination taken are dispatched to the students. Apart from examination recognition information such as section name, ID, and date; each of the score report would include the scores for that examination section and the result stating whether the student has passed or failed. The credit status of all the exam sections that the student had previously taken would also appear on the score sheet.
The score signifies the student’s performance in that particular section on the whole. Scores is graded on a numeric scale of 0-99 with the passing score set at 75. The calculated score does not symbolize the exact number f questions answered correctly by the student. In fact a score of 75 signifies examination presentation symbolizing a level of understanding and abilities that is adequate for the security of the community.
The score mechanisms are usually either three multiple – choice test-lets and two simulations comprising of Auditing and Attestation (AUD), Financial Accounting & Reporting (FAR) and Regulation (REG) Examination Sections or three multiple choice test-lets representing Business Environment & Concepts (BEC) examination section.
The multiple-choice questioner of the AUD, FAR, and REG usually comprises of 70% of the score with the simulations making up the rest of the 30%. The 30% of the simulation portion is further divided among the written communication 10% and the other simulation components 20%.
Additional information of the score reports can be assessed on the official CPA website www.cpa-exam.org. Students are advised to contact their state board of accountancy or its designee to clarify their doubts regarding their scores or to NASBA at 1-866-MY-NASBA (1-866-696-2722). Students wising to re-take an examination section are also expected to submit an application to their state board of accountancy or its designee.