The CPA Exam is notoriously difficult, and after months of studying, receiving an unexpected score can be discouraging. But what if you believe there was a mistake? While errors in CPA Exam grading are uncommon, the American Institute of CPAs (AICPA) provides mechanisms to address concerns. If you suspect your exam was graded incorrectly, here’s what you need to know and how to proceed.
Understanding the CPA Exam
The CPA Exam is one of the most challenging professional certifications, and it recently underwent significant changes with the CPA Evolution initiative in 2024. The new format offers greater flexibility, allowing test-takers to select one of three specialized discipline sections in addition to the core sections. Understanding the structure and demands of the exam is essential for formulating your study plan.
The Four Sections of the CPA Exam
The CPA Exam is composed of four sections:
- AUD (Auditing and Attestation)
- FAR (Financial Accounting and Reporting)
- REG (Regulation)
- One discipline section (chosen by the candidate):
- BAR (Business Analysis and Reporting)
- ISC (Information Systems and Controls)
- TCP (Tax Compliance and Planning)
You must pass all four sections within an 18-month window, which demands strategic planning and effective time management to avoid retaking sections.
How CPA Exam Scores Are Calculated
The CPA Exam is graded on a scaled scoring system, meaning your raw score (the actual number of questions you answer correctly) is converted into a scale ranging from 0 to 99. A score of 75 or higher is required to pass each section, but this score does not represent 75%. Instead, it reflects a combination of the difficulty of the questions and your performance.
Multiple-Choice Questions (MCQs)
For the multiple-choice questions (MCQs), each answer is scored automatically by a computer. The CPA Exam uses an adaptive testing model, meaning the difficulty of the questions you receive may increase or decrease based on your performance during the exam. If you do well on easier questions, you may receive harder questions that are weighted more heavily, contributing more to your final score. The score reflects both the number of correct answers and the difficulty of the questions.
Task-Based Simulations (TBSs)
Task-based simulations (TBSs) are more complex and require candidates to demonstrate how well they can apply accounting concepts in real-world scenarios. These are automatically scored, but in some cases, human scorers may review your responses to ensure accuracy. Since TBSs make up a significant portion of your overall score, performing well in this section is crucial.
Written Communication
For sections that included written communication tasks (like the former BEC section), both automated systems and human graders evaluated your responses. These answers were scored for clarity, conciseness, and the ability to communicate effectively in a professional setting. Human graders reviewed borderline responses to ensure consistency.
Scaled Scores
Once your raw scores for each question type are determined, they are converted to a scaled score that accounts for differences in difficulty between different versions of the exam. This allows for fairness across various testing windows and ensures that all candidates are judged equally, regardless of the exam version they took.
CPA Exam Scoring Process
The CPA Exam scoring process is highly structured and designed to ensure accuracy and fairness. Each section of the exam is scored using a combination of automated and human grading. Multiple-choice questions (MCQs) are graded entirely by computer, while task-based simulations (TBSs) are reviewed both by the automated system and human scorers when necessary. For sections that previously involved written communication (such as BEC), responses were graded by both automated systems and human reviewers. The AICPA performs multiple quality checks throughout the process to minimize errors, making grading mistakes extremely rare.
Understanding Common Grading Concerns
The CPA Exam is designed to be fair and rigorous, with strict grading processes in place. However, errors, though rare, can happen. It’s essential to understand the different types of grading issues that could occur:
- Technical Errors: Sometimes, technical problems can arise during the scoring process, such as issues with data transmission or processing.
- Machine Grading: The majority of CPA Exam sections, including Multiple-Choice Questions (MCQs) and Task-Based Simulations (TBS), are graded by automated systems, which minimizes human error.
- Human Grading for Written Responses: Written communication tasks in the Business Environment and Concepts (BEC) section (or now BAR, ISC, TCP) may involve human graders. Human error is a slight possibility, but quality control processes are in place to prevent such mistakes.
Before jumping to conclusions, it’s worth carefully reviewing how CPA scores are calculated, and understanding that the AICPA uses a scaled scoring system designed to ensure fairness across exam versions.
What to Do if You Suspect a Grading Error
If you still believe a grading error has occurred, there are formal steps you can take to ensure your CPA exam score is accurate.
Step 1: Request a Score Review
The AICPA provides a Score Review process, which involves manually verifying your exam score to ensure no technical or processing errors occurred.
- What It Involves: A Score Review re-verifies the automated scoring of your exam to confirm that your answers were recorded and processed correctly.
- What It Does Not Do: The Score Review process does not include re-grading your exam or evaluating whether your answers were correct. It only checks for potential technical issues.
- Cost: There is a fee for requesting a Score Review, which is non-refundable, even if no error is found.
- How to Request: You can request a Score Review through your state’s Board of Accountancy or via NASBA (National Association of State Boards of Accountancy).
Step 2: Consider a Score Appeal (Available in Limited Jurisdictions)
In some jurisdictions, candidates have the option to file a Score Appeal. This allows you to challenge your CPA Exam score, but not all states offer this process.
- What It Involves: A Score Appeal lets you review your exam questions and answers in a secure setting. You can then argue that specific answers were correct or should be reconsidered.
- Availability: This option is only available in certain states. Contact your state’s Board of Accountancy to check if this is an option for you.
- Cost: A Score Appeal involves a fee, which varies by jurisdiction. Additionally, like the Score Review, the fee is non-refundable.
Step 3: Re-Taking the Exam
In most cases, if no grading error is found, your best course of action is to re-study and retake the exam. Although disappointing, retaking the exam often results in improved scores as many candidates gain insight and valuable experience from their first attempt.
- Use the First Attempt as a Learning Opportunity: Analyze your Score Report to identify weak areas and focus your study efforts on improving in those specific topics.
- Refine Your Study Plan: Consider CPA Review Courses or adaptive learning tools like NINJA’s MCQ software to target your weak points.
- Stay Positive: Many successful CPAs did not pass all sections of the exam on their first attempt. Keep a positive mindset, and use the feedback from your initial score to fuel your motivation.
Understanding CPA Exam Scores
Having a deeper understanding of how CPA scores are calculated may help clarify whether a grading error is likely.
Multiple-Choice Questions (MCQs)
Each MCQ is scored automatically by the system. The difficulty level of questions varies, and your score is adjusted based on the complexity of the questions. If you receive a more challenging set of questions, your raw score may be scaled to reflect this.
Task-Based Simulations (TBS)
TBSs are also graded automatically but can undergo human review in certain instances to ensure accuracy. Since they are worth a significant portion of your overall score, performing well on these can greatly impact your total score.
Written Communication
In the past, the BEC section included written communication tasks that were graded by a mix of human graders and automated systems. Though rare, the possibility of human error exists, but these responses are typically double-checked for accuracy.
Scaled Scores
Your raw score from all sections (MCQs, TBS, and Written Communication) is converted into a scaled score ranging from 0 to 99, with a passing score being 75. This scaled score accounts for variations in the difficulty of different versions of the exam, ensuring fairness across candidates.
When to Consider Retaking the CPA Exam
If a Score Review or Score Appeal doesn’t reveal an error, it’s often more effective to focus your efforts on retaking the exam. Here’s how you can decide whether to pursue a retake:
- Score Report Analysis: After receiving your score, take a close look at the feedback provided. Score reports often break down your performance into content areas, allowing you to see where you fell short.
- Timing: Determine if retaking the exam within the same testing window or waiting for the next available opportunity is best for you.
- Mental Preparedness: Consider whether you feel ready to dive back into the material, or if you need to take a break before tackling the exam again.
Understanding the Candidate Performance Report
If you do not pass a section of the CPA Exam, you will receive a Candidate Performance Report (CPR), which provides detailed feedback on your performance. This report breaks down your scores into specific content areas, showing where you performed well and where improvement is needed. The CPR is an essential tool for planning your next steps, as it helps you identify weak areas to focus on for future attempts. Keep in mind, the report does not show specific questions or answers, but it gives a general idea of how you performed in various parts of the exam.
How to Avoid Future Grading Concerns
Rather than focusing on the possibility of a grading error, investing your energy in effective exam preparation is often the best way to ensure success on the CPA Exam.
Practice Tests and Study Tools
Take as many practice tests as possible. These will help you become familiar with the format, the types of questions asked, and the pace required to complete the exam successfully.
Use Adaptive Learning Software
Consider using adaptive learning tools such as NINJA CPA Review’s MCQ software, which tailors practice questions to your performance. This allows you to focus on areas where you’re struggling and improve over time.
Stay Organized with a Study Plan
Create a study plan and stick to it. Consistency is key when preparing for an exam as challenging as the CPA.
CPA Exam Pass Rates
The CPA Exam is widely regarded as one of the most challenging professional exams, with historically low pass rates. On average, the pass rate for each section hovers around 50%, meaning that about half of the test-takers do not pass on their first attempt. This statistic underscores the exam’s difficulty and the importance of thorough preparation. It’s important to keep these numbers in mind, especially when considering whether a grading error occurred. The low pass rates reflect the exam’s rigor, and candidates should not be discouraged by a lower score but instead use it as motivation to refine their study strategies.
Conclusion: What to Do if You Suspect a CPA Exam Grading Error
While the chance of a CPA Exam grading error is slim, the AICPA has processes in place to address any concerns. If you suspect your CPA exam score is incorrect, start with a Score Review, or if available, pursue a Score Appeal in your jurisdiction. However, given the low likelihood of finding an error, you may find it more productive to focus on refining your study strategies and preparing for a retake.
No matter the outcome, remember that perseverance is key. Many CPA candidates don’t pass all sections on their first try. Use each experience as a stepping stone towards becoming a licensed CPA.