Computer Based Test - Employers Hold the Key to Success
for Candidates
The following article is an excerpt from the AICPA Spring 2005 Uniform CPA Examination Alert. The alert provides preliminary results of the Computer-Based Test Task Force, which is evaluating first-year testing volume and how to encourage candidates to register for the CPA Exam.
CBT Volume Task Force: A Preview of Research Results
The AICPA, NASBA, and Prometric established a joint Computer-Based Test (CBT) Volume Task Force in November 2004 to determine why examination volume was lower than expected during the first year of the computerized Uniform CPA Examination and to identify activities that would increase the number of examinees. The task force is drafting a report that will include research results and recommendations. The preliminary data collected by the task force has provided important insights into the factors that influence candidate decisions about taking the examination and seeking the CPA qualification.
Data Sources
An independent marketing firm conducted telephone interviews in February 2005 with key decision-makers at 30 Big Four, large, and medium-sized accounting firms located throughout the U.S., and 30 recent accounting graduates (those who earned bachelor's degrees in accounting within the past three years) who have not yet taken the examination.
Review course providers were surveyed to obtain their views about the importance of the CPA credential as well as information about the examination-taking practices of candidates enrolled in their programs. Thirteen review course providers responded to the survey. In addition, a brief CPA Candidate Outreach Survey was posted at www.cpa-exam.org in February that generated 775 responses about the factors that play a role in decisions candidates make about taking the examination.
Preliminary Findings
1.The value of the CPA credential remains very high.
As part of their business strategies, employers seek job applicants
who intend to qualify as CPAs, while candidates view the credential
as an important career and personal goal. As one employer who was interviewed
said, "The credential shows us that the entry-level accountants
are serious about their careers....but the driving force is that our
clients want people to work on their accounts who have that credential
and that body of knowledge."
2. Employers say they provide support and encouragement to those
employees who plan to take the CPA examination; employees say they are
not given enough time to prepare and don't feel a sense of urgency.
The advantage of being able to take the examination at any time in eight
out of 12 months of the year may have made it easy for candidates to
procrastinate. If there is an urgent work project to be completed, the
simplest solution is to postpone taking the examination until the workload
diminishes. But what happens if the workload does not diminish? There
is some indication that the traditional accounting "busy season"
may have grown to the point that it now takes up the entire year.
3. The most important factor that prevents candidates from taking
the examination is lack of time.
About half of the respondents to the CPA Candidate Outreach Survey specified
work pressures or family and personal commitments as the single most
important obstacle preventing them from taking the examination. These
findings coincide with the information provided by review course providers,
who follow the progress of the candidates after they complete review
courses. According to these providers, between 25 percent and 50 percent
of their graduates do not go on to take the examination because they
say they are "too busy."
Next Steps
The CBT Volume Task Force is reviewing the accumulated data and considering initiatives in response to the findings. Recommendations for helping to increase examination volume will be in the report and sent to accountancy boards. More information about the work of the task force will be provided when these recommendations become available.
For more information on the Uniform CPA Exam, you can view the entire Exam Alert at www.cpa-exam.org.