Perceptions of computerizing the CPA exam: A professional, public, and regulatory perspective

The Uniform Certified Public Accountant Examination [CPA Exam] is recognized as a premier professional licensing test. It has served the accounting profession for decades as a rigorous and prestigious exam. As the role of the accounting profession and CPAs expands, the role and scope of the professional exam must also expand.;In the fall of 1997, the American Institute of CPAs [AICPA] and the National Association of State Boards of Accountancy [NASBA] formed the Joint AICPA/NASBA Computerization Implementation Committee [CIC]. This committee's responsibility is to develop and implement a computerized Uniform Certified Public Accountant Examination. This change to a new format will affect more than just the computerization of the test, but also the grading, format, content, and frequency of the exam. Because any change in the format, content, or delivery of the CPA exam affects so many stakeholders, the public perception of the changes is important. The change to a computerized exam may affect the image of the CPA exam and also the CPA profession.;Although the AICPA and the NASBA through their joint Computerization Implementation Committee, are preparing to implement a computerized CPA exam by 2003, this study suggests that a computerized exam may have a lower perception of prestige and difficulty than does the current written CPA exam. This study found three important results. First, in all cases the subjects indicated their perception of the prestige and difficulty of the written CPA exam was higher than the perception of the computerized CPA exam.;Second, the AICPA members had a significantly lower perception of the prestige and difficulty of the computerized CPA exam than did the other two groups. Third, generally, there is no difference in the perception of prestige and difficulty of the written CPA exam between the three groups.;The implications of this study mean that the computerization of the CPA exam could reduce the public's and the profession's perception of the CPA exam's prestige and difficulty. This is an important finding that should be considered by the accounting profession and the CPA exam administrators.