Multiple-choice questions (“MCQs”) will be graded slightly differently than task-based simulations. When it comes to the multiple-choice format questions on the CPA exam, there are different levels of difficulty associated with the type of question being asked. The first multiple-choice testlet will provide you with medium difficulty level questions, meaning these questions are going to be easier than a difficult level testlet.
“So that means I hope to only have medium difficulty level testlet’s on my CPA exam, right?!”
Actually, no. Questions that are presented in a medium difficulty level testlet are weighted less than those within a difficult testlet. So that means that the harder questions will have a higher point value. In fact, CPA candidates can still get a higher score by getting more difficult testlet questions incorrect than medium difficulty level testlets.
“So, how do I make sure I get a difficult testlet to pick up those extra points?”
The CPA exam will determine your performance on the first medium difficulty level testlet, and if you score well enough, this is succeeding testlet will be a difficult one.
Think of the CPA exam graders as summing up the total amount of multiple-choice questions that you get correct as opposed to the questions that you get incorrect.