CPA Examination Review Board Report - Wes Johnson - Thursday - Regionals 2011
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CPA Examination Review Board Report - Wes Johnson - Thursday - Regionals 2011 CPA Examination Review Board Report - Wes Johnson - Thursday - Regionals 2011 Presentation Transcript

  • THE CPA EXAMINATION REVIEW BOARD REPORT TO THE STATE BOARDS OF ACCOUNTANCY CPA EXAMINATIONS ADMININISTERED IN 2010
  • ERB REPORT PRESENTATION
    • WESLEY JOHNSON, CPA - CHAIR
    • TOERIEN DEWIT, CPA - DIRECTOR OF OPERATIONS ERB
  • THE NEW ERB
    • NASBA Board of Directors – July 2010
    • 12 Members to 5 Members
    • 3 Full Time Staff
    • First Year Results
  • CREATION AND PURPOSE
    • NASBA Bylaws Standing Committee
    • Resource to the State Boards
    • Review, Evaluate and Report
      • Preparation
      • Administration
      • Grading
      • Uniform CPA Examination
      • International Qualification Examination
  • CREATION AND PURPOSE
    • Provide A Basis To The Boards Of Accountancy For Reliance On The CPA and IQEX Examinations For Licensing CPA Candidates
    • Report 2010 – May Rely
  • CONTRACT PARTIES
    • AICPA – Content and Scoring
    • NASBA – National Candidate Database and Gateway System
    • Prometric - Administration
  • ERB PROCEDURES - AICPA
    • Exam Development
      • System Security Controls
      • Administrative Policies and Procedures
      • Content Verification
      • Item Writing Standards
      • Cognitive Skill Levels
  • ERB PROCEDURES - AICPA
    • Board of Examiners and Examinations Team
      • Policies, Procedures and Security Controls
      • Pyschometric Assessment, Including:
        • Preparing and Scoring
        • Model Used for Calibration
        • Candidate Ability Routing
        • Standard Setting Methods and Scores Established
        • Human Rater Reliability
        • Written Communications Scoring
        • Correlations Among Test Sections
  • ERB PROCEDURES - AICPA
    • Technology Assessment – Integrity, Security and Sustainability
  • ERB PROCEDURES - NASBA
    • National Candidate Data Base and Gateway System
      • Accuracy of Database Processes
      • Receipt and Transmission of Information
      • Technology Assessment – Integrity, Security and Sustainability
  • ERB PROCEDURES - PROMETRIC
    • Examination Delivery
      • Policies, Procedures and Security Controls
      • Test Site Review and Evaluation
      • Technology Assessment – Integrity, Security and Sustainability
        • Data Transmission and Storage
        • Item Bank Security and Access
        • Test Site Delivery
        • Test Results Transmission and Storage
  • ERB PROCEDURES - IQEX
    • Development and Content
    • Delivery
    • Pyschometric Assessment
  • ERB MEMBERS
    • Wesley Johnson, CPA – Chair (Maryland)
    • Sandra Wilson, CPA – Vice Chair (Alaska)
    • Nicholas Mastracchio, CPA (Florida)
    • Charles Talbert, CPA (South Carolina)
    • David Vaudt, CPA (Iowa)
  • ERB STAFF
    • Toerien DeWit, CPA – Director of ERB Operations
    • Onita Porter, CPA – Audit Specialist
    • Shawn Jackson, CPA – IT Audit Specialist
  • INDEPENDENT CONSULTANTS
    • Steven Downing, Ph.D. – Psychometrics
    • Michael Harnish, CPA, CITP, CISA, CDP, EnCE – Technology
  • INTERNATIONAL - 2011
    • Process, Procedures and Controls
      • Exam Content and Scoring
      • Transmissions
      • Reports on Score Results, Evaluations, Search for Irregularities and Follow-up
    • Site Operations
      • Transmission
      • Security
  • INTERNATIONAL 2011
      • CPA Exam Specific – Policies and Procedures
      • Management and Supervision
        • Exception Reports and Follow-up
        • Biometrics
      • Digital Video Recording Program-Real Time and Delayed
  • INTERNATION 2011
    • Site Visits
      • Japan
      • Middle East
  • ERB REPORT
    • QUESTIONS??