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Killexams : McData test Questions - BingNews Search results Killexams : McData test Questions - BingNews Killexams : Revamped CPA test will bring big changes

The American Institute of CPAs and the National Association of State Boards of Accountancy are laying the groundwork for a major overhaul of the CPA test that will see material being rearranged and moving to new sections, while emphasizing more technology skills.

The AICPA released an exposure draft earlier this month previewing the proposed changes for the 2024 test and asking for feedback (see story). The AICPA and NASBA have been working together on a CPA Evolution initiative as a way to modernize the accounting licensure model and make it more relevant for today’s skills. They also hope to attract more young people to the accounting profession, which has seen a drop in exact years in accounting students and CPA candidates, as firms compete with other industries that are dealing with staff shortages during the so-called “Great Resignation” sparked by the pandemic.

The proposed changes may not come as a big surprise to those who have been closely following the CPA Evolution initiative and the model curriculum already proposed by the AICPA and NASBA. But for those who haven’t been monitoring the developments, they bear watching and accountants should weigh in with their comments.

“I think they did a good job of signaling where the exposure drafts were going to go,” said Angie Brown, senior director of product management at Becker, a provider of educational courses for the CPA exam. “It confirmed some things that were in the model curriculum they released last June and the conversations that they’ve had as they moved toward this release date. I wasn’t surprised, but I was very pleased by what we’ve seen in the blueprint. There had been some signaling in the model curriculum last year and even in the survey they did late last summer of the different interested parties and partners regarding where they were thinking things would go between the old and the new exams.”

One of the major changes will expand the number of test sections from four to six. “They’ve taken into account the fact that there’s a lot being tested on the current four exams, and what they’re showing in the blueprint is they’re taking the current four exams and essentially divvying up the content between six, with some new additions in tax and then a lot of new things in the ISC Information Systems and Controls discipline exam,” said Brown. “In many ways, they’re reapportioning and maybe rightsizing the different content being tested across all of the tests, which is great news for test candidates if it doesn’t change that much between this exposure draft and the final.”

The AICPA and NASBA wanted the test to test more for technology skills, as software has become an essential part of being an accountant, with greater demand in the job market for skills like data analytics. Critical thinking is also an important part of being a CPA, especially when it comes to auditing and exercising professional skepticism. 

“They definitely are making sure that technology is being properly covered across all of these six sections, and every section of the new test does have some level of technology components,” said Brown. “They’ve talked about the way technology and data analytics weave through the profession. They certainly let us know for several years that is coming, especially with the changes they made to the audit blueprint. On July 1 of last year, they issued a new audit blueprint that had additional technology topics. Then the model curriculum really spread data analytics and critical thinking across all the test sections.”

With the increased number of test sections, some material is moving from one of the current required core sections, such the Financial Accounting and Reporting (FAR) part, to a newer one like Business Analytics and Reporting (BAR) that’s more optional. 

“Although there are those new technology elements, there’s not really a whole lot else that’s new,” said Brown. “They told us for a long time that more technology testing was coming, but otherwise they’re taking the current FAR test and splitting out the courses to go into the new BAR exam, which is the Business Analytics and Reporting exam. FAR has been kind of a hurdle for candidates. There’s a lot to study, and candidates feel overwhelmed when they prepare for the FAR exam. The fact that they’re rightsizing it and moving some of the content, especially content that’s really only applicable to those who are going to focus their careers in those areas, will make the FAR test — which is core accounting and needs to be passed by every student — more manageable for candidates. I think that’s really great news.”

As accounting firms find themselves under the microscope for audit failures and test cheating, the revamped CPA test will continue to include ethics questions. “We haven’t lost any ethics coverage, so there are still ethics courses being covered in audit [AUD] and REG [Taxation and Regulation],” said Brown. “Those are the areas where we mostly focus on ethics topics, and that’s still true, so no change there.”

One related change that may be surprising, though, involves an increased emphasis on business law. “They did increase the weight of business law, which is different from ethics, in the REG exam, which will still be a core exam, and will still focus on tax courses as well as business law,” said Brown. “They’re proposing that the weight they assign to the business law portion of the REG test will go up. Right now it’s 10 to 20%, and on the new exam, they’re proposing 15 to 25%. That wasn’t necessarily something that we saw coming, especially because they signaled a couple of years ago with the prior practice analysis that they might possibly pull business law from the CPA exam. Obviously they haven’t done that, and it does seem like they’re putting a little bit more emphasis on it. It doesn’t really change the core courses being covered. It’s just that there are probably going to be a few more questions on business law on the REG test than maybe in the past.”

The new test may make the profession more attractive to younger people who may have been discouraged by previous test changes. The AICPA trends report from 2021 found accounting graduates trended downward in the 2019–20 academic year, with decreases of 2.8% and 8.4% at the bachelor’s and master’s levels, respectively. The number of new CPA test candidates entering the CPA pipeline declined in 2020 due to short-term closings and the various restrictions at Prometric test centers, with overall COVID concerns carrying forward into 2021. While new CPA test candidates decreased less than 0.5% between 2018 and 2019, there was a 17% decrease between 2019 and 2020, though there was a 6% increase between 2020 and 2021.

“We are all very concerned about the CPA pipeline,” said Brown. “If the new test as outlined by CPA Evolution appeared to be harder, then that could be a difficult message to share with candidates and wouldn’t appeal to the young professionals we want to bring into the profession. They are rightsizing some of the sections and taking content out of FAR, which every candidate has to take, and moving that to BAR, and taking some of the content that’s currently tested on the REG test and moving that more advanced tax content to the TCP [Tax Compliance and Planning] exam, which is the discipline test that you would take only if you really thought that tax was going to be your professional goal. The fact that they’re moving the more difficult courses to the discipline exams and making the core test more manageable for candidates could appeal to the candidate population.”

That could reverse some of the exact trends in the CPA candidate numbers. “We saw numbers come down after the 2017 test launch, which was the last really big test change,” said Brown. “There was a perception at that time that the test had become harder, because they added higher-order skills. That seems to have impacted the perception of the difficulty of the CPA exam. But this shift — making the core exams more focused on what every newly licensed CPA needs to know and moving to the additional exams the courses that really aren’t necessary for everyone — is a great message. I’m hoping that is attractive to candidates and that they perceive this move as a positive direction.”

While some of the advanced tax courses are moving from the REG to the TCP section, and some of the advanced accounting and reporting courses are shifting from FAR to BAR, the audit section of the test isn’t changing as much.

“The AUD exam, which will be a core test when the new CPA test launches, will be very similar to the audit test today,” said Brown. “We’re actually not seeing content moving from the current audit test to the more advanced test within the audit lineup, which is ISC, the Information Systems and Controls exam. Interestingly, with REG and FAR becoming demonstrably simpler because content is moving to the disciplines, audit stays the same. Now, that’s not a bad thing because the audit content has been pretty manageable.”

However, some content is moving from the Business Environment and Concepts (BEC) section to the ISC exam, in part to test for SOC (service-oriented controls) audits. 

“The ISC exam, the Information Systems and Controls, is really going to be almost wholly a new exam,” said Brown. “There are some courses in the current BEC exam, things like business process and controls, and IT basics that will move from the current BEC test to the ISC exam, but everything else on that test is going to be new. There is going to be a new emphasis on IT audits, especially SOC engagements. Today SOC engagements are tested from the perspective of an auditor’s use of SOC reports in a normal financial statement audit as a tool for assessing controls. That emphasis on SOC engagements in the current audit will stay the same, but the new ISC test is going to have a major portion on how you perform a SOC examination engagement. That’s never been tested on the CPA test before, in the same way that some of the key IT auditing and technology content that comes under ISC has never been tested on the CPA test before. That test really is mostly new across the six core discipline structures under CPA Evolution.”

The revamped test has not yet been finalized, but it’s expected to launch in time for 2024. Its impact on the job market for accountants and the skills they bring to their jobs probably won’t be apparent for several years.

“It will be interesting to see how many candidates choose the ISC discipline exam, given that the content on it is so new and not necessarily traditional, if you think of traditional accounting being things like audit and tax,” said Brown. “It just goes to show the AICPA’s desire to demonstrate that accountants really do understand technology, and the increasing place of technology and technology-related audits in the profession.”

Fri, 22 Jul 2022 11:01:00 -0500 en text/html
Killexams : SBU grads pass certification test with distinction

ST. BONAVENTURE, N.Y. — Katie Heitzman and Claire Schaef didn’t just pass the American Society for Biochemistry and Molecular Biology certification exam. They did so with distinction.

Heitzman and Schaef, who graduated from St. Bonaventure University in May with degrees in biochemistry, were among only 12% of graduating seniors nationwide who passed the ASBMB test with distinction, meaning they attained scores of “proficient or above” on 10 of the 11 test questions.

Overall, only 43% of the 1,052 students passed the test to achieve certification (“proficient or above” on at least eight questions).

“Compared to the national average of below 50% for ASBMB certification, this is strong evidence for the preparedness that our biochemistry program provides for our students,” said Dr. Xiaoning Zhang, biology professor and director of the biochemistry program.

“I’m very proud of Katie and Claire. They worked hard and persevered, especially during the pandemic. These are invaluable traits that the workforce is looking for.”

The certificate test has been offered to graduating biochemistry seniors at St. Bonaventure every year since 2018, when SBU’s program earned ASBMB accreditation. Since then, about 90% of SBU’s students who took the test achieved certification, almost all with distinction, Zhang said.

The certification test is designed to test students’ knowledge and understanding of the core competencies in biochemistry and molecular biology developed by the ASBMB and its members. Questions have been structured to assess these concept areas at different levels of cognitive skills and abilities.

Wed, 03 Aug 2022 00:00:00 -0500 en text/html
Killexams : CLAT 2023 registrations to begin on August 8; test in December No result found, try new keyword!CLAT 2022 will be held in offline mode on December 18. Candidates can fill out the online application form at Sat, 06 Aug 2022 00:54:29 -0500 en-in text/html Killexams : CAT vs XAT; learn differences between the biggest MBA exams No result found, try new keyword!The two most well-known entrance tests for MBA programmes are the Common Admission Test (CAT) and the XLRI Admission Test (XAT). The two exams are conducted one month apart from each other, giving ... Mon, 01 Aug 2022 20:43:19 -0500 en-in text/html Killexams : BigID Announces Automated Remediation for Sensitive File Access in the Cloud

LAS VEGAS, Aug. 9, 2022 — BigID, a leading data intelligence platform that enables organizations to know their enterprise data and take action for privacy, security, and governance, today announced new capabilities to reduce risk by making it easy to lock down access to sensitive data in cloud file repositories like M365, Google Workspace and AWS S3. Building on its existing data access intelligence and remediation capabilities in the multi-cloud and hybrid cloud, BigID now adds full automated end-to-end remediation to ensure cloud data risk from open and over-privileged file access is quickly closed, preventing insider threats, data leaks and dangerous breaches.

According to a exact data security survey, only 8% of organizations are confident in their ability to find all sensitive, critical, or high-risk data across their environment – and it’s critical that organizations know who can access their most sensitive data.

With BigID, organizations can easily:

  • Find and classify their sensitive structured and unstructured data automatically – wherever it lives in the cloud or data center
  • Deploy and tune modern ML-based classification
  • Detect data changes automatically
  • Identify cloud data risk posture from excessive privileges, open access, duplication and more
  • Gain insight into who has access sensitive data – and now automatically revoke access based on how risky it is
  • Proactively drive a data-centric security strategy with data retention and remediation workflows
  • Prevent insider threats, data leaks and breaches

About BigID

BigID’s data intelligence platform enables organizations to know their enterprise data and take action for privacy, protection, and perspective. Customers deploy BigID to proactively discover, manage, protect, and get more value from their regulated, sensitive, and personal data across their data landscape. BigID has been recognized for its data intelligence innovation as a 2019 World Economic Forum Technology Pioneer, named to the 2021 Forbes Cloud 100, the 2021 Inc 5000 as the #19th fastest growing company and #1 in Security, a Business Insider 2020 AI Startup to Watch, and an RSA Innovation Sandbox winner. Click here to learn more.

Source: BigID

Tue, 09 Aug 2022 04:41:00 -0500 text/html
Killexams : Literacy Act implementation test scores show improvement; nearly 12,000 students still falling behind

HUNTSVILLE, Ala. (WAFF) - If an Alabama law were fully implemented, 12,000 students across the state wouldn’t be moving on to the next grade. They’d be held back.

Last year, a portion of The Alabama Literacy Act went into effect it was created to help Improve reading in Alabama public schools. It was also created to ensure students are reading on grade level by the end of the 3rd grade.

After one year, there has been only a small improvement in test scores. There is still a long way to go.

“Without that skill at the end of the third grade, they are four times more likely not to complete high school,” said Senior Research Associate for Public Affairs Research Council of Alabama Thomas Spencer.

Spencer says the 2022 Alabama Comprehensive Assessment Program test scores show that 22 percent of third graders are not reading at a proficient level.

During the 2021 school year, Alabama implemented the Literacy Act curriculum to sharpen the focus on early grades reading.

“Particularly, students with learning disabilities and also students from economically disadvantaged backgrounds end to not come into school with quite the level of preparation and exposure to literature and reading that other kids get,” Spencer said.

According to the test scores, Wilcox County had the lowest test scores, with 58% of third graders falling behind, and the highest test scores were from Mountain Brook City, with just three percent.

“Parents, teachers, and communities need to work together and identify those students who are struggling in reading and wrap the services around them as early as kindergarten,” Spencer said.

Originally, part of the act was to hold back any 3rd-grade student, not at a proficient reading level, but that portion of the act has been delayed until the 2023-24 school year.

You can find a link to the full study here.

Copyright 2022 WAFF. All rights reserved.

Mon, 25 Jul 2022 19:12:00 -0500 en text/html
Killexams : Services & Software

5 Streaming Services You Can Cancel in August, FOMO-Free

You'll probably want to be locked in for House of the Dragon and The Sandman, but you can pause these five subscriptions for now.

Tue, 15 Mar 2022 00:00:00 -0500 en text/html
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