subject: New 2011 Cpa Exam Questions [print this page] The fact that the AICPA is changing the CPA Exam starting in January 2011 surprises no one but the fact that there are unexpected questions on the current exam is surprising nearly everyone.
At present, AICPA allocates 20% percent of each testlet (a set of multiple choice questions) to these new "Pretest Questions."
Keep in mind that new content on the 2011 exam requires that questions are pretested in 2010. Remember: *These questions may cover topics you were not prepared for-and they are not covered by any review course. *You may encounter such diverse topics as IFRS, COSO, project management and corporate governance issues-content not eligible in 2010. *Pretest questions do NOT count for or against your score. *IMPORTANT: Just because you don't recognize the information being tested doesn't guarantee it's a pretest question. Take every question seriously.
The fact that the AICPA is changing the CPA Exam starting in January 2011 surprises no one but the fact that there are unexpected questions on the current exam is surprising nearly everyone.
When the AICPA decides that new content is eligible for testing, it creates new questions. To gather valid information, these new questions are included on the exam itself. AICPA allocates 20% percent of each testlet these "Pretest Questions."
When a pretest question proves acceptable, it is added to the "Operational Questions" and counted into the score of a future exam. Throughout the credentialing industry (be it accounting or engineering), it is common practice to assess new questions before they scored as part of the test.
When encountering a new question, use logic to decode the question.
Remember the basic rules of taking a test:
1.DO NOT PANIC. Panic only inhibits your ability to logically work through the question. If it is a pretest question, it does not lower your score. 2.Read the question CAREFULLY. 3.Figure out what information the question is trying to elicit from you. 4.If you know it, mark it and move on. You are probably right. 5.If you do not know the answer, eliminate the obviously wrong ones. Cross them out! Now you have two answers and a 50% chance of picking the right one. This is a reason that multiple choice questions are sometimes called "multiple guess!" 6.Make a guess, even if you are not certain. If you are right, great!
AICPA will be testing new 2011 questions on the 2010 exams.
Here is how to decode a question you do not know. Read the passage and answer the question.
While therapy dogs are no longer a novelty as visitors to seniors in rest homes, therapy cats are still a rarity.
On one visit, we (Flea the therapy cat and I) stopped in to see a resident. Margie was in bed and her family was in her room. Apparently during the night Margie had a stroke; she wasn't expected to live through the day. I apologized for intruding and started to back out of the room, when Margie's daughter saw Flea and asked, "Is that the cat Mom's been telling us about?" When I said yes, they asked me to please let Flea visit, so I placed Flea on the bed next to Margie.
Flea walked up the bed, put his body next to Margie's and snuggled into her armpit. He then began to knead and purr. She turned her head toward him, without opening her eyes, and smiled. She then took a deep breath and passed away.
The best title for this story is:
a.Therapy Cat Brings Moment of Loving Comfort b.Cats Can Purr c.Therapy Cats in Care Facilities d.Therapy Dogs Help Marginalized Populations
What can you decode? a.Any wrong answers? Yes-D. b.Any incomplete answers? Yes-B. c.While C is a generalization, A is much more specific and is the right answer.
