Pub. 3 2021 Issue 1

J A N U A R Y / F E B R U A R Y 2 0 2 1 8 nebraska cpas S TAT E B O A R D R E P O R T THE CPA EXAM: WHERE IT’S BEEN & WHERE IT’S HEADED BY DOUGLAS W. SKILES, CPA Back in 2003 when I first went on the Nebraska Board of Public Accountancy (State Board), the CPA examwas a paper exam. It wasn’t until the second quarter of 2004 that the first computer-based test was launched. Computer-based testing (CBT) didn’t just happen. It’s a three-way partnership between the National Association of State Boards of Accountancy (NASBA), which processes candidates who have met state requirements to sit for the exam, the American Institute of Certified Public Accountants (AICPA), which authors and scores the exam, and Prometric, which administers and proctors the test. With the paper exam, each state was in charge of its own facility and proctoring of the exam. When Prometric and CBT entered the picture, not only did the exam need to be consistent, but also the testing facilities and equipment now needed to be uniform throughout test sites. Prometric was an ideal choice, as it provided proctoring internationally. The exam had its growing pains. It was such a change from the paper format that it caused concern in nearly all of the states regarding reliance on the exam. Some of the larger states considered developing their own teams to do a comprehensive review of the new CBT, in order to make sure the exam was relevant and fair, and that passing candidates had comparable skills to those who had passed under the paper exam. But it didn’t make sense for the AICPA Board of Examiners (BOE) to be subjected to multiple states reviewing the development and delivery of the exam. At that point, NASBA stepped in and established the CPA Examination Review Board (ERB) so that one entity would have the responsibility for administering a “compliance review” and report to the state boards of accountancy (BOAs). The charge of the ERB is to ensure that only qualified individuals receive the CPA