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2008 Practice Analysis Technical Report December 2008 Board of Examiners Examinations Team American Institute of Certified Public Accountants Parkway Corporate Center 1230 Parkway Avenue, Suite 311 Ewing, NJ 08628-3018 Copyright © 2008 by American Institute of Certified Public Accountants, Inc. TABLE OF CONTENTS TABLE OF CONTENTS 1 INTRODUCTION 1 Purpose of the Study 1 Goal of Licensure 2 Practice Analysis 2 Overview of the Practice Analysis Methodology 2 METHODS 3 Project Organization 3 Development of the Draft Performance Domain 4 Initial review of the performance domain 4 SME Review of Performance Domain 5 Final List of Task, Knowledge, and Skill Statements 6 Rating Scales 6 Relevance 7 Importance 7 Frequency 7 Sampling Methodology 7 Matrix sampling 8 Two-Stage Data Collection 8 Pilot Test 9 Data Analysis Plan 9 Frequency counts 10 Mean ratings and the standard error of the mean 10 RESULTS 10 Response Rates 10 Main Sample Respondent Demographics 11 Comparison of Main Group Respondents to the Population 11 Analysis of Ratings 13 Skills Assessment in the Uniform CPA Examination 14 Process for Developing the Revised Content and Skill Specification Outlines 15 Committee Review of Survey Results 16 Finalizing the CSOs and SSOs 17 Exposure Draft 18 SUMMARY 19 REFERENCES 20 APPENDIX 21 List of Appendix Tables 21 INTRODUCTION The American Institute of Certified Public Accountants (AICPA) is the national professional association of Certified Public Accountants (CPAs). The Board of Examiners (