Surgent CPA review courses offer candidates a way to study smarter. You must have heard about the changes for the US CPA exam. By now you have probably heard about the CPA Evolution that will become effective on January 1st, 2024, transitioning the US CPA Exam from its four existing sections to three core sections AUD, REG, and FAR and a required discipline track in either BAR, ISC or TCP. From January 1st, 2024, evolution-related changes, CPA exam test questions format, types, and user experience also will be changing across all the sections. Given below is a list of what is to change beginning in January 2024:
Ø Writing
communication (WC) is off the exam entirely
Ø The
authoritarian suggestion is gone as a resource, dismissing the pure research
questions that materialize now
Ø Effective
2022, Task-based simulations (TBS) redesigned
Ø Adaptive
multiple-choice (MCQs) presentation dismissed – questions will no longer get
more challenging or more comfortable based on your performance
Let’s discuss all these changes in
detail;
Writing communication (WC) is off the exam entirely
Written communication tasks (WC),
generally directed to as essays, and was only tested in BEC. However, with the
elimination of the BEC exam section as part of the US CPA Evolution, the
written communication tasks (WC) also are being eliminated. Please note that
while the BEC exam section is being eliminated as a stand-alone section, the
content will persist to be tested in other sections. For example, economic test
concepts will transfer to the AUD core exam section and cost accounting will
materialize in the BAR exam section. It is highly recommended that aspirants
receive their NTS and sit for the BEC exam section before January 2024 if they
are capable. The BEC exam section has the highest pass rate of all the four
sections under the current exam format.
The authoritarian suggestion is gone as a resource, dismissing the pure
research questions that materialize now
Presently, when you obtain a
task-based simulation (SIM) in REG, AUD, or FAR you have authoritarian
suggestions you can use a resource to examine how to crack the problem. The
exam correspondingly includes research-focused simulations where you must
resolve what section of the code, codification, or other authoritarian
suggestion involves a given scenario. In January 2024, those refined research
simulations (SIM) will be gone, as will the authoritative guidance as a
resource.
Effective 2022, Task-based simulations (TBS) redesigned
Immediately effective 2022, as part
of the authoritative guidance elimination, during the transition, you will
witness a new kind of task-based simulation (TBS) that equips you with
sections, paragraphs, or snippets of the authoritative guidance. Please note
that - not the entire repository of literature. From there, you will require to
specify what parts of the provided evidence, if any, involve a given
simulation. You will not have the complete guide to exploring as you do now.
Identical type simulations already materialize but the authoritative guidance
is nourished separately from the exhibits and evidence presented.
Adaptive multiple-choice (MCQs) presentation dismissed – questions will
no longer get more challenging or more comfortable based on your performance
Presumably, you have heard that the
present multiple-choice (MCQ) testlets modify your performance earlier on when
taking your exam. If you are scoring well, you will be offered more challenging
CPA exam test questions. If you begin off by missing many questions, you will
be offered easier questions. The candidate does not even recognize this is
occurring. Starting in January 2024 the adaptive question presentation will
discontinue and the question testlets will not modify based on performance.
Summing Up
The simulations (SIMs) you see in
January 2024 will look slightly distinguishable from the simulations (SIMs) you
see today. The authoritative guidance as a resource is gone but it will
nevertheless materialize in select simulations in decreased form and written
communication tasks totally disappear with BEC. Eventually, if these seem like
significant changes, attempt and sit for all the section of the US CPA exam as
you can before these changes go into effect along with the US CPA Evolution in
January 2024. For more information about CPA Exam Study Guide please visit: At kcglobed.
