美国CPA，Certified Public Accountant，美国注册会计师，是美国*10的注册会计师资格。AICPA(American Institute of Certified Public Accountants)，美国注册会计师协会成立于1887年，是目前世界上规模*5的、*2影响力的专业会计组织，拥有会员US CPA 37万人，分布在128个国家。USCPA在全世界备受推崇，世界500强企业中有四分之一的CFO拥有USCPA(AICPA)资格。以下是国内常见的五种注册会计师资格的比较，从中我们不难发现，美国CPA是含金量高、最容易获得的注册会计师资格。每个考季结束，AICPA考生最想知道的就是考的怎么样，有没有通过。在接下来的两天，高顿AICPA老师给您细数AICPA考试评分的一些问题，让你胸有成竹。
　　大多数准备或者要参加AICPA(美国注册会计师)的人都知道考试的通过分数为75分，但真正知道这75分是怎么来的，分数里包含了哪些要素的的人很少。这里为大家准备了一些关于AICPA如何评分的Q&A供大家参考。
　　1. Can you compare scores of candidates who are administered Examswith variable difficulty and different questions?
　　Yes. Scores from the different administrations of the Exam are placedon a standard scale so they can be compared to each other. Thisprocess accounts for any differences in difficulty among the versions.
　　All total scores are reported on the CPA Examination 0 to 99 scale(note that scores administered after the implementation of CBT-e(January 1, 2011) are not comparable with scores from prioradministrations). The use of a standard reporting scale is commonpractice in the testing industry. You may be familiar, for example,with the 200 to 800 SAT scale or the 1 to 36 ACT scale.
　　2. Are some administrations of the Exam more difficult than others?
　　There may be minor differences among different administrations;however these differences are accounted for during scoring. Since weuse different questions for different administrations to enhance thesecurity of the Exam, we create multiple forms of the Exam. Each formis comparable but not identical. Great care is taken to match theforms in terms of content and item difficulty. Remember, you may begiven questions of varying difficulty depending on your performance(see The Structure of the CPA Examination section, above). Thedifficulties of the questions are accounted for during scoring.
　　Therefore, it does not mean that it is easier to get a higher scoresimply because you receive easier questions.
　　3. When are easier or more difficult questions given?
　　Candidates take three multiple-choice testlets. A testlet is a groupof multiple-choice questions. The first testlet is always a mediumtestlet. If you perform well on the first testlet, you will get a moredifficult second testlet while those who do not perform well on thefirst testlet will receive a second medium difficulty testlet.
　　Similarly, the third testlet can be a medium or a difficult andassignment of the third testlet is based upon your performance on thefirst two testlets. This testing process is called Multi-Stage Testing(MST) or Computer Assisted Sequential Testing (CAST). Please note thatthe task-based simulations are not chosen based on your performance onthe multiple-choice testlets. They are pre-assigned. The followingdiagram shows how it works. If you have more questions aboutMulti-Stage Testing please see FAQ #9.
　　4. Can I compute my score from the number of questions I answeredcorrectly?
　　No. The total reported score is a scaled value that takes into accountboth the response to and the statistical characteristics of eachquestion administered. If you have more questions about thestatistical characteristics see FAQ #14.
　　5. In college some of my professors gave tests that had questions thatwere worth one point and others that were worth two points. If onestudent got five of the one-point questions right, he got five points.
　　If another student answered five two-point questions right, he got 10points. Is that what you're doing?
　　Conceptually, yes. But the professor assigned the weights based onjudgment. In the CPA Exam, the weights are determined from candidate
　　高顿咨询拥有一流师资，多年的财会类培训项目经验、丰富的教学资源，舒适的教室空间；高顿旗下多款会计类高级证书认证，高顿开通了高端学员交流平台，定期举办学员沙龙会、大型CFO论坛讲座，为学员们打造沟通交流的平台。此外，高顿还提供高端AICPA\CMA\SPHR猎头服务等项目，为学员的职业发展引路。