CBT: Too Easy?

BY CARL MAHECHA

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

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