美國CPA，Certified Public Accountant，美國注冊會計師，是美國*10的注冊會計師資格。AICPA(American Institute of Certified Public Accountants)，美國注冊會計師協(xié)會成立于1887年，是目前世界上規(guī)模*5的、*2影響力的專業(yè)會計組織，擁有會員US CPA 37萬人，分布在128個國家。USCPA在全世界備受推崇，世界500強(qiáng)企業(yè)中有四分之一的CFO擁有USCPA(AICPA)資格。以下是國內(nèi)常見的五種注冊會計師資格的比較，從中我們不難發(fā)現(xiàn)，美國CPA是含金量高、最容易獲得的注冊會計師資格。每個考季結(jié)束，AICPA考生最想知道的就是考的怎么樣，有沒有通過。在接下來的兩天，高頓AICPA老師給您細(xì)數(shù)AICPA考試評分的一些問題，讓你胸有成竹。
　　大多數(shù)準(zhǔn)備或者要參加AICPA(美國注冊會計師)的人都知道考試的通過分?jǐn)?shù)為75分，但真正知道這75分是怎么來的，分?jǐn)?shù)里包含了哪些要素的的人很少。這里為大家準(zhǔn)備了一些關(guān)于AICPA如何評分的Q&A供大家參考。
　　1. Can you compare scores of candidates who are administered Examswith variable difficulty and different questions?
　　Yes. Scores from the different administrations of the Exam are placedon a standard scale so they can be compared to each other. Thisprocess accounts for any differences in difficulty among the versions.
　　All total scores are reported on the CPA Examination 0 to 99 scale(note that scores administered after the implementation of CBT-e(January 1, 2011) are not comparable with scores from prioradministrations). The use of a standard reporting scale is commonpractice in the testing industry. You may be familiar, for example,with the 200 to 800 SAT scale or the 1 to 36 ACT scale.
　　2. Are some administrations of the Exam more difficult than others?
　　There may be minor differences among different administrations;however these differences are accounted for during scoring. Since weuse different questions for different administrations to enhance thesecurity of the Exam, we create multiple forms of the Exam. Each formis comparable but not identical. Great care is taken to match theforms in terms of content and item difficulty. Remember, you may begiven questions of varying difficulty depending on your performance(see The Structure of the CPA Examination section, above). Thedifficulties of the questions are accounted for during scoring.
　　Therefore, it does not mean that it is easier to get a higher scoresimply because you receive easier questions.
　　3. When are easier or more difficult questions given?
　　Candidates take three multiple-choice testlets. A testlet is a groupof multiple-choice questions. The first testlet is always a mediumtestlet. If you perform well on the first testlet, you will get a moredifficult second testlet while those who do not perform well on thefirst testlet will receive a second medium difficulty testlet.
　　Similarly, the third testlet can be a medium or a difficult andassignment of the third testlet is based upon your performance on thefirst two testlets. This testing process is called Multi-Stage Testing(MST) or Computer Assisted Sequential Testing (CAST). Please note thatthe task-based simulations are not chosen based on your performance onthe multiple-choice testlets. They are pre-assigned. The followingdiagram shows how it works. If you have more questions aboutMulti-Stage Testing please see FAQ #9.
　　4. Can I compute my score from the number of questions I answeredcorrectly?
　　No. The total reported score is a scaled value that takes into accountboth the response to and the statistical characteristics of eachquestion administered. If you have more questions about thestatistical characteristics see FAQ #14.
　　5. In college some of my professors gave tests that had questions thatwere worth one point and others that were worth two points. If onestudent got five of the one-point questions right, he got five points.
　　If another student answered five two-point questions right, he got 10points. Is that what you're doing?
　　Conceptually, yes. But the professor assigned the weights based onjudgment. In the CPA Exam, the weights are determined from candidate
　　高頓咨詢擁有一流師資，多年的財會類培訓(xùn)項目經(jīng)驗、豐富的教學(xué)資源，舒適的教室空間；高頓旗下多款會計類高級證書認(rèn)證，高頓開通了高端學(xué)員交流平臺，定期舉辦學(xué)員沙龍會、大型CFO論壇講座，為學(xué)員們打造溝通交流的平臺。此外，高頓還提供高端AICPA\CMA\SPHR獵頭服務(wù)等項目，為學(xué)員的職業(yè)發(fā)展引路。