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Although this is common practice in the world of large-scale testing, it was a policy decision that was momentous at the time, and made only after extensive comments were elicited from all key stakeholders, such as the 55 boards of accountancy, members of the CPA profession, accounting educators, CPA candidates, and testing professionals.
For example, Texas prohibits the use of the designations "accountant" and "auditor" by a person not certified as a Texas CPA, unless that person is a CPA in another state, is a non-resident of Texas, and otherwise meets the requirements for practice in Texas by out-of-state CPA firms and practitioners. [3]
Students must demonstrate the depth and breadth of their abilities according to the CPA Competency Map. Students answer questions which are presented in the form of business cases that include a combination of both explicit and implicit requirements for each case's "users", followed by a list of exhibits that provide case facts from which observations, suggestions and conclusions are derived.
An open-ended question is a question that cannot be answered with a "yes" or "no" response, or with a static response. Open-ended questions are phrased as a statement which requires a longer answer. They can be compared to closed-ended questions which demand a “yes”/“no” or short answer. [1]
Examples of standardized and non-standardized tests Subject Format Standardized test Non-standardized test History Oral: Each student is given the same questions, and their answers are scored in the same way. The teacher asks each student a different question. Some questions are harder than others. Driving Practical skills
From the examinee's perspective, the difficulty of the exam seems to tailor itself to their level of ability. For example, if an examinee performs well on an item of intermediate difficulty, they will then be presented with a more difficult question. Or, if they performed poorly, they would be presented with a simpler question.
Conceptual questions or conceptual problems in science, technology, engineering, and mathematics (STEM) education are questions that can be answered based only on the knowledge of relevant concepts, rather than performing extensive calculations. They contrast with most homework and exam problems in science and engineering that typically require ...