CBT: Too Easy?


CBT : Too Easy?
The article, “ A Vision Fulfilled ” ( JofA , Jul.05, page 35), suspiciously failed to divulge what the actual pass rates for the computer-based Uniform CPA Examination were as compared to the paper test. I would not call the new computer-based test (CBT) a complete success until it is certain that it is comparable in difficulty to the paper test. To attribute the higher passing rate to a better candidate is nave as no matter what the reason, the perception will be our profession is making the test easier. That perception may dilute the value of the CPA. I would have expected and preferred a lower pass rate given the drastic format change. Better to be criticized as too difficult than too easy.

Carl Mahecha, CPA/CITP, CMA
IT Controller & Director,
Business Systems
LeSportsac Inc.
New York City


Year-end tax planning and what’s new for 2016

Practitioners need to consider several tax planning opportunities to review with their clients before the end of the year. This report offers strategies for individuals and businesses, as well as recent federal tax law changes affecting this year’s tax returns.


News quiz: Retirement planning, tax practice, and fraud risk

Recent reports focused on a survey that gauges the worries about retirement among CPA financial planners’ clients, a suit that affects tax practitioners, and a guide that offers advice on fraud risk. See how much you know with this short quiz.


Bolster your data defenses

As you weather the dog days of summer, it’s a good time to make sure your cybersecurity structure can stand up to the heat of external and internal threats. Here are six steps to help shore up your systems.