EXAM CHANGE

CENTRAL 2017
May 2016 // Volume 3

POWERING SUCCESS.

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11
There are lots of changes coming to the CPA
Exam. The AICPA just announced additional
changes to the Exam structure and the new
Exam will include an increase in the amount
of Task-Based Simulations. There is also a new
simulation type Document Review Simulation
(DRS). DRS debuts on the Exam prior to the 2017
changes, appearing on the Financial, Audit and
Regulation sections of the Exam in July 2016.
To help candidates prepare, Becker Professional
Education is excited to announce the
incorporation of DRS into Beckers CPA Exam
Review! Plus this months newsletter features
DRS study tips and details about the latest
AIPCA announcement.
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TABLE OF
CONTENTS
Insights .......................................................... 4
Exam Changes............................................ 6
Study Tips .................................................... 11
Success Stories ......................................... 12
Sample Exam Question.......................... 13

POWERING
SUCCESS

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INSIGHTS
To help with planning, candidates should
visit Exam Change Central and use the
My CPA Path tool to help choose the best
course of action to pass the Exam!
WHAT TO EXPECT ON EXAM DAY
Prometric breaks down what to expect when
you walk into a test center on Exam day.
EXAM DAY

What to Expect on Test Day

from Prometric

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4 | INSIGHTS

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AVOID THESE MISTAKES

The National Association of State Boards
of Accountancy has compiled a list of the
common errors that candidates often make
throughout the CPA Exam process, and what
can be done to help avoid them.

Read the full article and view the list

on our blog, beckerpinnacle.com.

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5 | INSIGHTS

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EXAM CHANGES
TASK-BASED SIMULATIONS (TBS)
The 2017 CPA Exam will include an increase
in the amount of Task-Based Simulations (TBS)
in all sections, including the BEC section,
and the introduction of a new TBS called
Document Review Simulation (DRS).
Number of Task-Based Simulations
Section

Current Exam

2017 Exam

AUD

BEC

5*

FAR

REG

*BEC also includes 3 written communication TBS

What is a Task-Based Simulation?

Task-Based Simulations are condensed case studies
that test higher-order skills and application skill level
by requiring candidates to complete tasks that are
likely to be performed by newly licensed CPAs.

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6 | EXAM CHANGES

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NEW TYPES OF TASK-BASED SIMULATIONS

On the current CPA Exam, Task-Based

Simulations test application skills. In order to
test analysis and evaluation skills, the next
version of the Exam will also feature:

Document Review Simulation TBS

This new style of TBS is designed to increase Exam
authenticity by presenting a realistic scenario that
simulates the tasks a newly licensed CPA might be
expected to perform on the job, such as reviewing
memos, bank statements and other documents.
Each DRS will feature a primary document and
related source materials. Candidates will be
required to select appropriate edits to highlighted
words, phrases or paragraphs in the document
based on the source documents.
DRS will rst appear in July 2016 on the Financial,
Audit, and Regulation sections of the CPA Exam.

What Can Candidates Do to Prepare for DRS?

Candidates can practice the new question format by
enrolling in Beckers CPA Exam Review and reviewing
sample tests on the AICPAs website. Find DRS study
tips on our blog, beckerpinnacle.com

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7 | EXAM CHANGES

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Enhanced TBS
This TBS will include an increased amount of
background information, such as source documents
and other data.
Candidates will be required to determine whether or not
the information is relevant to the question, with some of
the information not being needed to solve the problem.

Integrative TBS
This TBS includes content from other Exam sections.
These TBSs will be based on the content knowledge and
skills of the particular Exam section, but will also draw
on a candidates basic knowledge the level covered
in typical college coursework of general accounting,
auditing, tax and business concepts.

5 WAYS TO PREPARE FOR TASK-BASED

SIMULATIONS ON THE EXAM
Find 5 strategies to help you perform better on
task-based simulations on our blog at
beckerpinnacle.com

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8 | EXAM CHANGES

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NEW UPDATES FROM THE AICPA

The AICPA just released a new white paper
with a few updates on the 2017 CPA Exam
structure:

Each section of the CPA Exam will have a total

of 5 testlets 2 MCQ testlets and 3 task-based
simulation testlets.

In BEC, the rst 2 TBS testlets will include taskbased simulations while the third TBS testlet will
include 3 written communications.

Candidates will receive at least one research TBS

question in the AUD, FAR and REG sections.

A standardized, 15 minute break will be offered after

the rst TBS testlet, which is approximately the exam
mid-point, two hours. In addition, candidates may
choose to take an optional break between any two
testlets but it will count against the total testing time as
the Exam clock will continue to run.

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9 | EXAM CHANGES

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This new exam structure and the increase

in the number and difficulty of task-based
simulations on the exam mean that time
management will be an essential part of each
candidates test-taking strategy.

First Half
2 Hours

15 Min.
Break

Second Half
2 Hours

MCQ
Testlet 1

TBS
Testlet 4

MCQ
Testlet 2

TBS
Testlet 5

TBS
Testlet 3

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10 | EXAM CHANGES

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STUDY TIPS

Beckers National Manager of Faculty & Distance

Learning, Michael Brown, CPA, CGMA, CMA, compiles
a great list of tips on how to tackle DRS.
Tip #1: Dont Panic about the DRS
With so much attention on the forthcoming changes
to the CPA Exam, its easy to place too much emphasis
on the Document Review Simulation (DRS). Bear in
mind that the DRS is only one of a number of methods
the AICPA can use to assess your knowledge during
the simulation portion of the exams. So, if you take the
exam after July 1, you might see a DRS or two on your
exam, but you might not. And, of course, you wont see
any on the BEC section of the exam until potentially
April 2017. Dont spend too much time focused on the
DRS as you study.
Read Mike Browns additional tips on our blog,
beckerpinnacle.com.

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11 | STUDY TIPS

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SUCCESS STORIES

I laid out a specic plan for studying

and taking each part of the exam.
I knew exactly what I wanted to
accomplish every day, whether it was
listening to a lecture, reading a text,
or doing practice questions. Sticking
to such a strict schedule takes a lot of
discipline, but thats important if you
want to do well the rst time through.
Isaiah L. Massey,
Becker alum & Watt Sells Award winner

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12 | SUCCESS STORIES

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SAMPLE EXAM
QUESTION
TRY YOUR HAND AT A REGULATION
ESTATE AND GIFT TAXATION QUESTION
During the year, Jordan, a single taxpayer,
gave $40,000 to her sister, Sydney, to pay
Sydneys educational expenses. She also
paid $15,000 to General Hospital for her best
friends unpaid medical bills and $16,000
directly to her brother to help defray the
cost of his medical expenses. When she les
her current year gift tax return, what is the
maximum amount that Jordan will be entitled
to claim as an exclusion from gift tax?
Select the correct answer below.

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13 | SAMPLE EXAM QUESTION

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1.

$42,000

2.

$43,000

3.

$56,000

4.

$71,000

CHECK YOUR ANSWER

Join our Becker community on Facebook
for the answer and explanation to the above
question and more!

Test your knowledge with additional Exam

questions available on Exam Change Central.

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14 | SAMPLE EXAM QUESTION

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3 WAYS TO BE EXTRA PREPARED

At Becker, its all about providing the
resources a candidate needs to prepare for
the CPA Exam in a way thats best for them.
Because everyone has their own unique way
of preparing for the Exam, we offer additional
learning tools to provide extra confidence to
feel especially ready on Exam day.

Flashcards
Portable and easy to use, Printed and
Mobile versions available.

2
Supplemental Multiple-Choice Questions
Extra practice for select topics so candidates
can master a personally challenging topic.

Final Review
Condensed review for candidates nal
days leading up to Exam day.

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15 | SAMPLE EXAM QUESTION

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Be Becker prepared.

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