Testing Communication Skills on the CPA Exam

Abstract

What may be surprising to many in the accounting profession is the revelation that writing and organizational skills have never before been assessed during the CPA exam's grading process. This article discusses the history and background of the approved changes in the way the CPA exam is administered and graded and focuses on the issues of testing writing and communication skills on the exam.

Although the AICPA Board of Examiners has “opened the door” to the testing of writing skills on future exams, one cannot help but wonder whether the board made this decision only after professional concern was voiced regarding the revelation that the exam has never been graded for writing and communication skills. Ideally, the board's decision to begin grading for writing skills should be viewed as an admission by the board that writing and communication skills are indeed important to the practice of public accounting. These issues are discussed in the article.