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。
　　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。
　　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。