Sawyer Business School Accounting Professor Michaele Morrow has coauthored “Changes to the 2017 CPA Exam: An Opportunity to Further Students’ Professional Success” in The Tax Adviser.
The article focuses on how the new CPA exam will emphasize what students need to know to succeed in their chosen field, whereas the current exam is based more on memorization. It
“Testing the principles of application and analysis on the new exam will help examiners determine whether a CPA candidate can associate learned elements from various areas in accounting to integrate, make judgments, and draw conclusions to address situations that would be encountered in practice. Successful adaptation to the new exam format will require a significant adjustment of attitudes and techniques currently employed by students learning accounting, as well as attitudes and techniques of instructors teaching accounting,” write Morrow and coauthor Mitchell Franklin in an article edited by Annette Nellen.