On January 1, 2011, CBT-e went into effect. With these changes, the REG, AUD, and FAR sections no longer contain written communication tasks. They now only contain 1 Task-based simulation with 6-7 tabs. The BEC section now contains three written communication tasks, which are graded for writing style only, i.e., no points added or deducted for correctness of answers. Your answer must be on point, i.e., you CANNOT respond to an accounts receivable audit evidence question with a discussion of baseball or even accounts payable audit evidence. Here are the AICPA recommendations for your responses to communication tabs, verbatim:
- Response must be on topic
- Address the concept; do not just state the concept
- Clearly identifiable thesis statement
- Develop main ideas
- Develop support ideas
- Watch fragments and run-on sentences
- Watch missing final punctuation and commas
- Watch spelling errors
You may practice both the written communication tasks for BEC and the Task-based Simulations for REG, AUD, and FAR, in our Simulation Wizards and Gleim Online course. Both of these tools are components of the Gleim CPA Review System.
You may also read more about the new simulations and written communication tasks, along with strategies on how to best prepare for them in the Gleim CPA Review: A System for Success.