AICPA Assessment & Progress Monitoring 2 — Questions and Answers
Question 1: Which metric is MOST useful when evaluating whether a CPA candidate is on track to pass all four exam sections within the 30-month window?
- Average NTS validity period remaining
- Number of credit hours earned per quarter
- Projected completion date based on current pass rates and scheduling pace (Correct answer)
- Total study hours logged across all sections
Correct answer: Projected completion date based on current pass rates and scheduling pace
Projecting a completion date based on current pass rates and scheduling pace directly indicates whether the 30-month window will be met.
Question 2: A candidate scores 74 on FAR on their first attempt. According to AICPA scoring, this result means:
- The candidate passed with a marginal score
- The candidate failed and must retake the section (Correct answer)
- The score will be averaged with a future attempt
- The candidate earned conditional credit for half the testlets
Correct answer: The candidate failed and must retake the section
A score of 74 is below the 75 passing threshold, so the candidate fails and must retake FAR.
Question 3: What is the primary purpose of the AICPA's Blueprints document in the context of exam preparation assessment?
- To list all eligible testing windows for the current year
- To define the content areas, skill levels, and representative tasks examiners test (Correct answer)
- To provide sample passing and failing score reports
- To outline CPE requirements after licensure
Correct answer: To define the content areas, skill levels, and representative tasks examiners test
The Blueprints specify content areas, skill levels (Remembering, Understanding, Application, Analysis), and representative tasks, guiding both preparation and scoring.
Question 4: Under the CPA Evolution model, which combination correctly identifies the Core sections and one Discipline section?
- FAR, AUD, REG are Core; BAR is a Discipline (Correct answer)
- FAR, AUD, REG, BEC are all Core sections
- FAR and AUD are Core; REG and ISC are Disciplines
- AUD is Core; FAR, REG, and TCP are Disciplines
Correct answer: FAR, AUD, REG are Core; BAR is a Discipline
Under CPA Evolution, FAR, AUD, and REG are the three Core sections, while BAR, ISC, and TCP are the three Discipline sections (candidates choose one).
Question 5: A CPA review provider shows a candidate's 'readiness score' of 62% on a practice exam simulating FAR. The BEST interpretation is:
- The candidate will likely score 62 on the actual exam
- The candidate may not yet be adequately prepared and should continue studying (Correct answer)
- The candidate has passed the diagnostic threshold and can schedule immediately
- The score reflects the candidate's percentile rank among all test-takers
Correct answer: The candidate may not yet be adequately prepared and should continue studying
A 62% readiness score on a practice exam falls below the typical 75% benchmark, suggesting continued study is needed before scheduling.
Question 6: Which of the following BEST describes the adaptive testing feature used in the CPA Exam's multiple-choice question (MCQ) testlets?
- All candidates receive identical questions regardless of performance
- The second MCQ testlet is harder or easier based on performance on the first testlet (Correct answer)
- The difficulty adapts question-by-question within a single testlet
- Adaptive testing applies only to the task-based simulation sections
Correct answer: The second MCQ testlet is harder or easier based on performance on the first testlet
The CPA Exam uses testlet-level adaptive testing: if a candidate performs well on the first MCQ testlet, the second testlet contains more difficult questions.
Question 7: When monitoring progress across multiple CPA Exam attempts, a candidate notices consistently low scores on written communications in AUD. The MOST appropriate corrective action is:
- Skip written communications practice because it carries low point weight
- Focus exclusively on MCQs since they determine passing scores
- Practice drafting professional memos and reports aligned with AICPA writing standards (Correct answer)
- Request a score verification to check for grading errors
Correct answer: Practice drafting professional memos and reports aligned with AICPA writing standards
Written communications require clear, professional writing; targeted practice drafting memos and reports aligned with AICPA standards addresses this skill gap directly.
AICPA Assessment & Progress Monitoring 2
Which metric is MOST useful when evaluating whether a CPA candidate is on track to pass all four exam sections within the 30-month window?