Abstract The purpose of this article is to conclusively demonstrate that there are overwhelming reasons for the Uniform CPA Examination to discontinue the use of essay questions and to rely totally on objective questions--preferably of the multiple-choice type. In support of this conclusion, many reasons which will significantly improve the examination process from a testing and measurement perspective as well as from a practical business point of view are presented. Significant in this latter regard is a potential annual savings in excess of two million dollars which should be passed through to the candidates. In March 1987, the Board of Examiners of the American Institute of Certified Public Accountants issued an exposure draft entitled "Proposed Changes in the Uniform CPA Examination" which makes recommendations similar to those which appear in the article. The examination is administered twice a year and consists of four sections, Accounting Practice, Accounting Theory, Auditing, and Business Law.
Mitchell Rothkopf (Tue,) studied this question.
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