PreTest of Computerized Uniform CPA Exam

If taking the Uniform CPA exam is in your future -- this memo is for you!

On April 5, 2004, the Uniform CPA exam made the transition from its form as a paper-and-pencil exam to a computerized exam. In conjunction with that transition, the exam was restructured. The Ball State University Accounting Department and the Indiana CPA Society have agreed to work with the AICPA to encourage qualified students and recent accounting graduates to participate in the continued "pretesting of the Uniform CPA exam" administered at the Miller College of Business using the new computerized format and structure.

Participation in this pre-test of the Uniform CPA exam is at no-cost to you, no-one will know your scores but you, --- and you gain valuable experience through your participation.

If you think you may be interested, please read the remainder of this information memo, which describes:

  • Where and When
  • Exam structure
  • Candidate minimum qualifications
  • Preparation
  • Confidentiality of scores
  • Non-disclosure of exam
  • Sign-up by Tuesday, April 19, 2005

Where & When:

The exam will be administered in the Miller College of Business on the BallStateUniversity campus. You may choose to sit for 1, 2, 3 or 4 sections of the exam for which you are qualified. For each section you wish to take, choose one time period. All sections are available at each time period. For example: if you wish to take two sections of the exam, choose any two time periods.

The pre-test will be available on the following days and at these 3-hour time periods :

Tues., May 10, 2005Wed., May 11, 2005

9:00am – 12:00pm9:00am – 12:00pm

1:00pm – 4:00pm1:00pm – 4:00pm

5:00pm – 8:00pm5:00pm – 8:00pm

Exam Structure:

This table compares the content areas of the previous“non-computerized” exam and the restructured “computerized” exam. Within certain sections of the restructured exam, simulations will test research, writing and analysis skills. Each section is tested in a separate 3-hour time period. Additional information on the restructured exam is available at the AICPA website:

Previous Exam Sections / Weight / Restructured Exam Sections / Weight
Auditing / 100% / Auditing & Attestation / 100%
Financial Accounting & Reporting / 100% / Financial Accounting & Reporting
  • Business entities
  • Governmental entities
  • Not-for-profit organizations
/ 80%
10%
10%
Accounting & Reporting
  • Taxation
  • Gov't & Not-for-profit
  • Managerial (measurement)
/ 60%
30%
10% / Regulation
  • Taxation
  • Law & Professional Responsibilities (all areas other than Business Structure)
/ 60%
40%
Law & Professional Responsibilities
  • Business Structure
  • All areas other than Business Structure
/ 20%
80% / Business Environment & Concepts
  • Business Structure
  • Measurement (managerial)
  • All areas other than Business Structure and Measurement (not separately tested on current examination)
/ 20%
10%
70%

Candidate Minimum Qualifications

If you are eligible to sit for the CPA exam in Indiana, you may sit for any section at the Pre-Test.

To determine the sections of the exam for which you meet the minimum qualifications to sit, use the table below:

Restructured Exam Section / Candidate Qualifications through completion of following accounting courses with a grade of C or above
Auditing /
  • Auditing

Financial Accounting & Reporting: /
  • Intermediate Accounting series
  • Advanced Accounting

Regulation /
  • Business Law
  • Auditing
  • Income Tax

Business Environment /
  • Cost/Managerial Accounting
  • Accounting Information Systems
  • Economics
  • Business Law
  • Finance

Note: Individuals associated with a CPA Exam Review Course (ie, item writers, leaders, employees of company, etc) are NOT eligible to participate in the pre-test program.

Preparation

While the PreTest is not designed to "test" your total preparation for the CPA exam, the PreTest is only useful if you do the best you can. If you meet the above qualifications, you should have the basic knowledge relevant to a given section. The expectation is that you will apply that knowledge to the best of your ability. You do not need to do any "extra" studying before taking the PreTest.

Scoring of Exam

You (and only you) will receive your scores. Your scores on the exam are confidential. Neither the AICPA nor BallStateUniversity faculty will know your scores. No BallStateUniversity faculty member will be present in the examination room. You, however, will be able to use the exam feedback to help you plan your preparation for the actual exam.

Non-disclosure of Exam

Given that the Uniform CPA exam is a non-disclosed exam, participating in a pre-test provides you a unique opportunity but it also carries a responsibility. Prior to participating in the pre-test, you will be asked to sign a statement that you will not disclose the exam. Failure to honor your non-disclosure commitment will be considered a breach of academic and professional ethics with appropriate and serious consequences.

Sign-up by Tuesday, April 19, 2005:

To participate in this pre-test program, please complete the attached Sign up sheet and return or fax it no later than Tuesday, April 19 to:

Sylvia Ewert

Department of Accounting, WB 303

BallStateUniversity

Muncie, Indiana 47306-0330

Fax: 765-285-4312

Once you sign-up for a pre-test section, we will rely on you to attend the section at the time you requested. If for some reason, we have difficulty accommodating your request, we will contact you. In addition, we will send you a PreTest reminder approximately one week prior to the exam providing you the exact location of the exam and addressing other administrative details.

To enable us to contact you prior to the pre-test, it is important that you provide current e-mail address, mailing address and telephone number. Should any of your addresses change prior to the pre-test date, please contact Sylvia Ewert, 765-285-5100.

Americans with Disabilities Act:

If you have any special needs / requirements which should be considered under the Americans with Disabilities Act, please immediately contact Sylvia Ewert (765-285-5100) with this information.

Sign up for Pre-test of Uniform CPA Exam

Please complete the following information and return or fax it no later than Tuesday, April 19 to:

Sylvia Ewert

Department of Accounting, WB 303

BallStateUniversity

Muncie, Indiana 47306-0330

Fax: 765-285-4312

Name (print):______

Mailing Address: ______

______

E-mail address: ______

Phone #: ______

Are you currently employed: YES / NO (you must circle one)

If you are employed, list the name and type of company: Company Phone Number:

______

(Example: ABC & Company / Providers of Financial Services)

Place the abbreviation corresponding to the pre-test section(s), you would like to take next to the desired date/time (only 1 section may be taken each time period):

AUD - Auditing

FAR - Financial & Accounting Reporting

REG - Regulation

BEC - Business Environment & Concepts

Tues., May 10, 2005Wed., May 11, 2005

_____ 9:00am – 12:00pm_____ 9:00am – 12:00pm

_____ 1:00pm – 4:00pm_____ 1:00pm – 4:00pm

_____ 5:00pm – 8:00pm_____ 5:00pm – 8:00pm

I am a ______accounting major or graduate student and

(name of school)

meet the minimum qualifications (provided with this sign-up sheet) to sit for the Pre-Test sections requested above.

______

(Signed)