The Scoring Process
After completing the Uniform CPA Examination, a candidate’s responses are sent to the American Institute of Certified Public Accountants (AICPA) for scoring. The responses sent to the AICPA are identified only with the candidate’s Examination Section ID number, not with the candidate’s name. The AICPA evaluates the answers and creates both a score and a set of performance information for the Examination.
Next, the AICPA sends the score and performance information to the National Association of State Boards of Accountancy (NASBA). NASBA matches the score and performance information to individual candidates.
Finally, the NASBA forwards the scores and performance information to boards of accountancy. The boards of accountancy approve the scores and then release them to candidates. The boards of accountancy determine the schedule on which the scores and performance information are delivered to candidates.
The Score Report
Score reports include the candidate’s score and performance information in a diagnostic report.
The score is the only thing that determines if a candidate passed or failed the Examination. Scores are based on a scale from 1-99. To pass the Examination, a candidate must score at least a 75.
The Diagnostic Report
Your diagnostic report provides you with a manner of comparing your performance with an “average passing performance.” The average passing performance is defined as an average of candidates who scored between 75 and 80 points, and are said to have “just passed.”
This information is presented in two different ways: broken down by content within a section, and broken down by question type (multiple-choice, simulation, and written communication).
There is no direct relationship between the numbers in your diagnostic report and your score. The numbers in your diagnostic report cannot be averaged to create a score.