Education


The AICPA and NASBA sign an agreement with Prometric, a designer of technology-based testing services, under which CPA candidates will be able to take a computerized uniform examination at more than 300 locations in early 2004 ( www.aicpa.org/news/2002/p052802.htm ). The electronic test will differ from its paper predecessor not only in format, but also in content, with greater emphasis on information technology and general knowledge. Other new features of the computerized version include an assessment of research and communication skills and a broader scope with respect to audit and attest functions. Candidates’ last paper-based exam will be in November 2003.

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In focus: Payroll

Providing payroll services that comply with ever-changing regulations and meet evolving employee and employer demands is no easy task. Paychex's Tom Hammond discusses common payroll considerations for CPA firms.