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

SPONSORED REPORT

2018 financial reporting survey: Challenges and trends

Learn the top reporting challenges that emerged in a survey of more than 800 finance, accounting, and compliance professionals across the world, and compare them with your organization's obstacles.

PODCAST

How the skill set for today’s CFO is changing

Scott Simmons, a search expert for large-company CFOs, gives advice for the next generation of finance leaders and more, including which universities are regularly producing future CEOs and CFOs.