AlCPA Examinations Division
Nondisclosed Exam Release #2
Beginning with the May Uniform CPA Examination various groups of individuals will be required to sign a nondisclosure agreement. These groups include CPA candidates, CPA Exam administrators and proctors, others who may have legitimate access to nondisclosod CPA Exam questions,, and licensees of disclosed CPA Exam questions, such as textbook publishers and CPA Exam review course providers. The main purpose of the nondisclosure agreement is to make everyone involved with the CPA Exam n aware of the nondisclosure policy and thereby help prevent breaches of the CPA Exam that could invalidate the resulting grades. However, some educators have expressed the concern that they may knowingly engage in illegal disclosure behavior. They are disconcerted because many states have adopted the Spirit if not the letter, of the nondisclosure policy into their statutes, rules, and professional rules and regulations and they are not sure where to draw the line when soliciting information about the CPA Exam from candidates or when answering students questions about the CPA Exam.
When deciding whether to take action against someone who violates the nondisclosure policy, the AICPA and a board of accountancy will weigh several factors. One factor is whether the disclosure could provide an unfair advantage to one or more future candidates. Another is whether the disclosure was solicited, and whether the questions are likely to be used in an academic accounting or CPA review course-e, or included in a test file. A third factor is the overall economic impact of replacing the disclosed questions and the impact of disclosure on the validity of examination grades. A fourth factor might be whether the disclosure was intentional, even though accidental disclosure may have the same consequences as intentional disclosure. Accidental disclosure may mitigate any actions against an individual because the A1CPA and the boards of accountancy are much more interested in educating, not punishing, those who are used to a disclosed CPA Exam.
The AICPA Board of Examiners and AICPA staff have compiled the following questions and answers to help candidates and educators understand the parameters of nondisclosure. The questions are not exhaustive and the answers do not represent official policy of the AICPA. However, the Board of Examiners believes the answers arc consistent with its intent in implementing the nondisclosure policy. Additional questions can be mailed to: AICPA Board of Examiners, c/o AICPA Examinations Division, Harborside Financial Center, 201 Plaza III, Serest City, NJ 07311. AICPA members should contact the AICPA Professional Ethics Division at 1-800-TO-AICPA if they have questions about ethics and examination disclosure.