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In 1994, the exam was restructured into a four-section, two-day exam. The subject matter was reorganized, primarily between Accounting Theory and Accounting Practice (Parts I and II). In addition, innovative machine-scorable test questions were incorporated to better assess the skills needed by CPAs to protect the public.
CFP Ethics CE Free Resources Obtaining a CFP certification can be costly, as you may need to purchase study prep courses or materials . And of course, you also have to pay the CFP exam fee.
State boards of accountancy are responsible for assessing eligibility of candidates to sit for the CPA examination. Boards are also the final authority on communicating exam results received from NASBA to candidates. The AICPA is responsible for setting and scoring the examination, and transmitting scores to NASBA.
Cloze (20 multiple-choice questions): test takers read two passages, which each have ten deletions. Test takers must complete each blank by selecting the most appropriate word or phrase. Vocabulary (16 multiple-choice questions): test takers read sentences, from which a word has been removed. Test takers complete the sentence by selecting the ...
‘The Crossing Videos’ by Huffington Post
A certification is a third-party attestation of an individual's level of knowledge or proficiency in a certain industry or profession. They are granted by authorities in the field, such as professional societies and universities, or by private certificate-granting agencies.
Discourse ethics refers to a type of argument that attempts to establish normative or ethical truths by examining the presuppositions of discourse. [1] The ethical theory originated with German philosophers Jürgen Habermas and Karl-Otto Apel , and variations have been used by Frank Van Dun and Habermas' student Hans-Hermann Hoppe .
Only 50 are scored; the other 10 (randomly scattered throughout the exam) are used for experimental purposes. The raw score is converted to a "scaled score" based on the measured difficulty of the version of the test taken; the scaled score is used to determine passing scores. Scaled scores range between 50 and 150, with a median very close to 100.