Pilot Test Reveals Dramatic Changes: CPA Candidates Who Volunteered to Take the Test Give Their Views on How It Compares with the Paper-Based Version
Adam Snyder · Journal of accountancy online/Journal of accountancy · 2004
In a study conducted between November 18 December 9 of last year, more than 80 CPA candidates got a firsthand look at the new, computerized Uniform CPA Examination. Volunteers selected from a pool of candidates who had taken the paper-based CPA exam earlier in November tested the delivery system of the new test in an operational setting. CANDIDATES GIVE THUMBS-UP TO FLEXIBILITY All the participants recognized the advantages of being able to take each part of the exam separately more frequently than was the case with the paper-and-pencil exam, which was offered only twice a year. think the computerized exam gives you a much better chance to pass because it's given eight times a year the material is still fresh in your head, said Lily Yuen. Taking one part at a time makes it much easier less stressful than having to cram everything into your brain for a few months take all the parts in one 48-hour period, agreed Christine Li. With the paper-and-pencil exam, by the second day you were mentally exhausted. A NEW ENVIRONMENT Most of the volunteers also were relieved that the hustle bustle of the paper-and-pencil exam were a thing of the past. All said the testing center containing individual cubicles was calmer quieter than at the paper-and-pencil exam, the comfortable chairs computers with 17-inch monitors were an improvement over the warehouse-like environments traditionally used for the CPA exam. think it's much more relaxing than when masses of people are gathered in a large hallway, noted Li. fact that you are in your own enclosed space makes it feel like you're in a library, which really helped my concentration, said Janet Oberstein. It's easy to focus because you can't see anything on your left or right, agreed Corina Cetateanu. Sometimes having other people around during the paper-and-pencil test was distracting. The test center also offered other amenities people appreciated. With the computer exam they gave us a choice between earplugs headphones, both of which made everything very quiet, added Yuen. KNOWLEDGE OF COMPUTERS COUNTS Computer literacy was the most important determinate of how a candidate felt about the new format. have a computer background so I was very comfortable taking the test, said Li. Writing the entire essay out by hand used to be exhausting, she added, and instead of physically moving exam booklets back forth flipping pages, I could find information much more quickly. I was able to split the screen have the information right in front of me. My overall experience was good because I'm familiar with the computer, agreed Yuen. could just click on the resource button when I needed to access information. There was one part, for example, where I could just cut paste part of the IRS code into the answers. But for Jannette La Sota, who said she was unaccustomed to using a computer for more than 15 minutes at a time, sitting in front of the computer screen was harder on the eyes than the paper-and-pencil exam. …