Abstract
The Uniform CPA Exam (CPA Exam) was first administered in 1917 as a requirement in the licensing of certified public accountants. It included a series of accounting problems in auditing, accounting, and commercial law that were graded by members of the American Institute of Certified Public Accountants (AICPA). Since 1917, the CPA Exam evolved to include four independently scored sections that included not only accounting problems, but essays, multiple-choice questions, and extended multiple-choice formats. Until 2004, the CPA Exam was presented twice each year, in a paper-based format. At its peak in the early 1990s, over 300,000 individual CPA Exam papers were scored each year.
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Melican, G.J., Breithaupt, K., Zhang, Y. (2009). Designing and Implementing a Multistage Adaptive Test: The Uniform CPA Exam. In: van der Linden, W., Glas, C. (eds) Elements of Adaptive Testing. Statistics for Social and Behavioral Sciences. Springer, New York, NY. https://doi.org/10.1007/978-0-387-85461-8_9
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