Document review and updating

Candidates will be required to select appropriate edits based on relevant source materials.Each highlighted section will count as a gradable item so candidates can earn partial credit even if all items are not answered correctly.

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Improvements will include: In July 2016 the Document Review Simulation (DRS) will debut on the Audit, Financial and Regulation Exams.

This new style of task-based simulation is designed to increase Exam authenticity by presenting a realistic scenario that simulates the tasks a newly licensed CPA might be expected to perform on the job, such as reviewing memos, bank statements and other documents.

Each DRS will feature a primary document as well as related source materials for candidate review.

Highlighted words, phrases, sentences or paragraphs in the DRS document may or may not be correct.

If a DRS does appear on a candidate’s Exam, the content tested will be based on the 2016 Content Specification Outline.

Testing of higher-order skills will not begin until the new Exam is launched in April 2017.The interface enhancements are subtle and should improve the experience for Exam candidates.The American Institute of Certified Public Accountants (AICPA) recently announced that it will make changes to the Uniform CPA Exam in 2016.These changes will not be as comprehensive as the new CPA Exam that will launch in April 2017.However, in order to ensure success on the 2016 Exam, candidates should fully understand the changes and how their Exam experience may be impacted.Beginning January 4, 2016 the CPA Exam will have an updated look, featured below, that will make it more intuitive and easier for candidates to navigate.