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。
　　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。
　　11. Does that mean difficult testlets can have easier questions andmedium testlets can have difficult questions?
　　Yes. All testlets have questions ranging in difficulty. Questions indifficult testlets just have a higher average level of difficulty thanthose in medium testlets.
　　12. What if I’m well prepared but do poorly on the first testlet? CanI still pass?
　　Yes, you can still pass the exam but you will need to do better on thesecond and third testlets.
　　13. Can I get all medium testlets and still pass?
　　Yes, but for this to happen, you would have good but not excellentperformance on the first two testlets, and then excellent performanceon the last testlet.
　　14. What do you mean when you say ※statistical characteristics§ oftest questions?
　　There are three statistics used to describe the questions: Difficulty每 whether the question is generally easier or more difficult forcandidates, Discrimination 每 how well the question differentiatesbetween more able and less able candidates, and Guessing 每 the chancesof candidates answering the question correctly just by guessing. Thestatistics are generated when the questions are administered aspretest questions and used in the scoring when the questions areoperational. The formulas for generating the statistics and scoringthe Exam come from a scoring approach commonly referred to as ※ItemResponse Theory.§ Item Response Theory is currently being used or hasrecently been adopted by nearly all of the large licensing examinationprograms in this country and also by many of the moderate-sized andsmaller examination programs.
　　15. Can two candidates answer the same number of questions correctly,but get different scores?
　　Yes, because scores depend on the characteristics of the questions,not just how many are answered correctly. For example, all else beingequal, a candidate who correctly answers 10 difficult questions wouldscore more than a candidate who correctly answers 10 easy questions.
　　16. How was the passing score set for each section?
　　Volunteers who are licensed CPAs with recent experience supervisingentry level CPAs participated in a passing score study. They reviewedtest questions and how candidates performed on those questions inorder to make judgments of what test performance is required to ensurethe protection of the public interest. The results of this study wereused by the Board of Examiners (BOE) as a guide when it establishedthe passing scores for each section. These passing scores were thenmapped to a score of 75 on the scale used to report scores. Thisprocess, known as Standard Setting, is common practice within highstakes testing.
　　17. How do I find out my scores for each content area of the exam?
　　We do not release subscores by content area. We do, however, reportcategories of performance. You should use caution in interpreting yourcontent area performance. The subscores are calculated on fewer itemsand therefore not as reliable as the final score. The performancecomparisons of weaker, comparable and stronger are provided tocandidates as a general indicator of performance. The subscores arenot disclosed because we do not want to convey a sense of precision inthose scores that is unwarranted. That*s why, in the event you decideto retake any section of the Exam, you should study all content areas.
　　If you study only the areas in which you are weak, you might do betteron those areas, but worse on others when you take the Exam again.
　　18. In general terms, what are the steps taken to produce the reportedscore?
　　Initially, for purposes of score reporting, each component(multiple-choice questions, task-based simulations, and writtencommunication) is treated separately. For the multiple-choice andtask-based simulation components, Item Response Theory is used toobtain the scaled score for each type of question. The multiple-choiceestimate is thenmapped to a score on a multiple-choice scale. Similarly, thetask-based simulation estimate is mapped to a score on a task-basedsimulation scale. The total written communication raw score is mappedto a written communication scaled score. The scores are then combinedwith the policy weights (60% multiple-choice and 40% simulations forAUD, FAR and REG, 85% multiple-choice and 15% written communicationsfor BEC). The final step involves mapping the aggregate score to the 0to 99 scale used for score reporting. The process can be viewed in thefollowing diagram.
　　19. Is there more that I can read about the Exam?
　　Yes. There are many technical reports related to the psychometriccharacteristics of the Exam. All of these reports are posted to thePsychometrics section of the Exam website. Other useful publicationscan also be found under the Research and Reports section of the site.
　　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。