Using the collected data, the AICPA is able to extrapolate scores from different exam forms that accurately represent candidates’ knowledge and skill levels. Again, if a candidate’s BEC score is close to 75, WCs may be restored by human graders. This process ensures that scores from different exam forms are comparable. The calibration for the automatic grading of WCs is done using the input from a network of volunteer CPA readers. Guessing – the chances of candidates answering the question correctly just by guessing It rates questions according to three statistics:ĭifficulty – whether the question is generally easier or more difficult for candidatesĭiscrimination – how well the question differentiates between more able and less able candidates The AICPA uses Item Response Theory (IRT) to figure out the relative value of MCQs and TBSs. Every candidate is held to the same standard. The CPA Exam is not curved in the traditional sense. The CPA Exam is what is known as a criterion-referenced test, which means every candidate’s performance is measured against established standards to determine whether the candidate has demonstrated the level of knowledge and skill represented by the CPA passing score. The minimum CPA Exam passing score is 75 points, but that doesn’t necessarily mean you need to answer 75% of questions correctly in order to pass.
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