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On April 1, 2017, the AICPA launches the next version of the Uniform CPA
Examination ("Exam"). Here are some of the changes and updates that
will take place...
Exam Credit: Current V. Next Exam
NASBA, Boards of Accountancy, and the AICPA have agreed that any
combination of passed current Exam sections and passed next Exam
sections will count toward licensure. Thus, any sections passed prior to
the April 2017 next Exam launch will count toward licensure
requirements (subject to the 18-month rule) going forward.
Next Exam Content
The next CPA Exam will keep the same sections as the current version
(AUD, BEC, FAC, REG), but each section will now be 4 hours for a total of
16 hours. (BEC & REG will each be adding an additional hour.)
A greater emphasis will be on testing a candidate's higher-order
cognitive skills in demand for newly hired CPAs such as critical thinking,
problem solving, and analytical ability.
All exam sections will include task-based simulations (TBSs) and
multiple-choice questions (MCQs), with written responses required in
Exam blueprints have been created for each Exam section (replacing the
current Content Specification Outline and Skill Specification Outline) to
provide greater clarity in the presentation of content, skills, and related
representative tasks that may be tested.
Next CPA Exam Testing and Scoring
Beginning with the 2016 Q2 testing window (April 1, 2016), each
quarter's window will be expanded by 10 days into the traditional dark
months. (e.g., the 2016 Q2 window closed on June 10, 2016) This 10-day
extension will not be offered during the 2017 Q2 testing window when
the next Exam launches.
The next Exam will feature a 15-minute break that will not count toward
testing time.
The changes in the Exam will not have an impact on the existing
average 20-day score release timeline on an ongoing basis. However,