The multiple-choice testlets have two levels of difficulty. Because of these levels of difficulty, the CPA exam has become an adaptive exam. What does this mean for you as a candidate? Nothing. You still need to answer every question to the best of your ability. The scoring procedures take the statistical difficulty of the testlet into account so that candidates are scored fairly regardless of the difficulty of the testlets they take.* Thus, unlike other adaptive standardized exams, the CPA’s adaptive nature is strategy neutral and therefore should be one less thing for you to worry and stress about.
* CAUTION: You may encounter an AICPA diagram that depicts how question difficulty is handled in the exam administration and grading process. We elected not to reproduce it here because it has NO value for you, the CPA candidate. The bottom line is that your focus should be on answering EVERY question to the best of your ability and NOT concerning yourself with matters regarding question difficulty. Again, the AICPA scoring procedures take the statistical difficulty of each question into account so that each CPA candidate is scored fairly.
CPA candidates will pass the exam by maintaining their score and placing in the top 40-45%, which is the pass rate. Our most successful candidates prepare with the Gleim CPA Review System, which consists of books, Test Prep software, Audio Reviews, Gleim Online, Simulation Wizard, and a Personal Counselor.