AICPA Assessment & Progress Monitoring 3 — Questions and Answers
Question 1: A candidate loses credit for BEC because 30 months elapsed before passing the remaining sections. Under CPA Evolution rules, which section credit is now also at risk if not retaken?
- Only the Discipline section the candidate chose
- Any section for which 30 months have passed since the passing date (Correct answer)
- All previously passed sections must be retaken immediately
- No sections are at risk; only the failed section must be retaken
Correct answer: Any section for which 30 months have passed since the passing date
Under any CPA Exam credit rules, each passed section credit expires if the remaining sections are not passed within the applicable rolling 30-month window measured from that section's pass date.
Question 2: Which AICPA-defined skill level requires a candidate to evaluate information and make judgments rather than simply recall facts?
- Remembering & Understanding
- Application
- Analysis (Correct answer)
- Research
Correct answer: Analysis
The Analysis skill level requires candidates to evaluate information, draw conclusions, and make judgments, going beyond application of procedures.
Question 3: A candidate uses a score report showing section performance by content area. Which action represents BEST use of this data?
- Allocate more study time to content areas marked 'Weaker' on the report (Correct answer)
- Spend equal time on all content areas regardless of report findings
- Only restudy areas where no questions appeared on the exam
- Use the report solely to appeal the score to the AICPA
Correct answer: Allocate more study time to content areas marked 'Weaker' on the report
Score reports identify relative strength and weakness by content area, enabling targeted reallocation of study time to weaker areas for the retake.
Question 4: Under NASBA's score release timeline, when does a candidate typically receive their CPA Exam score?
- Immediately upon completing the exam at the testing center
- Within 24 hours via the testing center's portal
- On pre-announced target score release dates, usually within a few weeks of testing (Correct answer)
- Only after all candidates in the same testing window have finished
Correct answer: On pre-announced target score release dates, usually within a few weeks of testing
Scores are released on NASBA's pre-announced target score release dates, which are published in advance and typically occur within weeks of the testing window.
Question 5: A task-based simulation (TBS) in the FAR section requires a candidate to complete a journal entry. This question type primarily assesses which skill level?
- Remembering & Understanding only
- Application, requiring the candidate to use accounting knowledge to complete a task (Correct answer)
- Research, requiring the authoritative literature search
- Communication, requiring written explanation
Correct answer: Application, requiring the candidate to use accounting knowledge to complete a task
Completing a journal entry requires applying accounting knowledge to an unfamiliar scenario, which tests the Application skill level.
Question 6: Which of the following is a valid strategy for tracking cumulative progress when studying for multiple CPA Exam sections simultaneously?
- Alternate between sections daily to avoid burnout without setting milestones
- Establish weekly MCQ accuracy targets per section and review against those benchmarks (Correct answer)
- Study only the section with the nearest scheduled exam date and ignore others
- Focus exclusively on practice exams rather than content review to save time
Correct answer: Establish weekly MCQ accuracy targets per section and review against those benchmarks
Setting weekly MCQ accuracy targets per section and reviewing against benchmarks provides measurable, trackable progress indicators for multi-section study.
Question 7: A state board notifies a candidate that their Notice to Schedule (NTS) has expired before the exam was taken. What is the required next step?
- Contact Prometric to reschedule using the same NTS number
- Reapply for the NTS and pay applicable fees again before scheduling (Correct answer)
- Appeal to the AICPA to extend the NTS without additional fees
- Wait for automatic renewal at the start of the next testing window
Correct answer: Reapply for the NTS and pay applicable fees again before scheduling
An expired NTS is invalid; the candidate must reapply through their state board and pay applicable fees to receive a new NTS before scheduling.
AICPA Assessment & Progress Monitoring 3
A candidate loses credit for BEC because 30 months elapsed before passing the remaining sections.
Under CPA Evolution rules, which section credit is now also at risk if not retaken?