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

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

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

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