A Nondisclosed CPA Examination: Implications for Education and the Accounting Profession
Journal of Education for Business
The Board of Examiners of the American Institute of Certified Public Accountants (AICPA) has proposed that the Uniform CPA Examination change from a disclosed to a nondisclosed examination in the Year 1996. A disclosed examination is available to candidates and others after its administration, whereas a nondisclosed examination is kept secret. In this article, we develop the case that nondisclosure is undesirable. Consideration is given to the impact of nondisclosure on question quality, examination security, public confidence in the examination, accounting instruction in universities, and the costs of examination administration.
Rosenzweig, Kenneth Yale and Geary, K. Michael, "A Nondisclosed CPA Examination: Implications for Education and the Accounting Profession" (1994). Accounting Faculty Publications. 15.