AICPA Simulations 1.5

Recently the AICPA announced the rollout of Version 1.5 of the simulations that will go into effect in the April test window. Below is an overview of the changes in this version of the simulations.

New Toolbar

The main toolbar has changed in Version 1.5 of simulations. Below is a sample of the new toolbar.

The two major changes in the new toolbar are the addition of the "Split Vert" button and the elimination of the "Standards" button (or Code button in Regulation simulations).

In addition to splitting the screen horizontally, candidates can also split the screen vertically. Below is a sample of a simulation screen split vertically.

Another important change in the split functionality in Version 1.5 is that any two tabs can now be viewed simultaneously. In previous versions, the split screen showed the "Information Tabs" (those without a pencil icon) in the top half of the screen and the "Work Tabs" in the bottom half. In Version 1.5, all the tabs are listed on both sides and candidates can view any two of them simultaneously. This is the case when the screen is either split horizontally or vertically.

In either split mode, the same tab cannot be selected on both sides. When this happens, the tab content shows only in one side (as shown below).

When the screen is split vertically, there will not be enough room on the screen to show all the tabs in both sides. Candidates must use the left/right arrows at the edge of each side to scroll to the tabs.

The toolbar images have also been updated. Mainly, the old "Split" button is now labeled "Split Horiz" and has a new icon. The "Sheet" button has a new icon too.

Authoritative Literature and Research Questions

The biggest change in Version 1.5 relates to accessing the Authoritative Literature and answering research-type questions.

As noted above, the "Standards/Code" button has been eliminated from the main toolbar. Instead, the authoritative literature has now been embedded as an "information tab" directly inside each simulation.

The authoritative literature functionality is no longer accessed via a separate window in Version 1.5. All the functionality is now performed in the "Standards" (or Code) tab directly inside the simulation.

In the previous version of the simulations, the authoritative literature appeared in a separate window on top of the simulation. This resulted in obscuring important information underneath the literature window. By incorporating the literature functionality as a tab, and the new split functionality, this problem has been eliminated.

The user interface of the authoritative literature has been revamped substantially. Below is a sample of the previous literature screen to illustrate the extent of the changes.

Most of the buttons have been re-arranged on the screen and a few have new icons and extended labels. For example, the "History" button is now labeled "View History," the "Search" button is now a round "Go" button, etc.

The searching and browsing functionality has not changed very much in Version 1.5. The default search result has been simplified and only shows the title and location of the documents. The "Document Excerpts" drop-down is now called "View" and the "Off" option is now called "Titles." So, in Version 1.5, the "default" search result "view" only shows the document "titles" and their "location."

A "Back" button has been added in Version 1.5 that should allow for easier document navigation.

The biggest change in the Version 1.5 authoritative literature functionality is the elimination of the "Copy" button and the addition of "Transfer to Answer" button. This change also impacts how research-type questions are answered, which is explained in more detail below.

Answering Research Questions

The way research questions are completed is another major change in Version 1.5. The Financial and Audit research questions are no longer completed by the copy-and-paste process. Instead, all research type questions, including the tax research questions in the Regulation simulations, are answered by using the new "Transfer to Answer" button.

Below are the general steps required to answer ALL research questions in Version 1.5:

1. Candidates MUST first split the screen, either vertically or horizontally.
2. Next, candidates MUST select the Standards/Code tab in one side AND the research tab in the other side.
3. After the appropriate literature has been found in the Standards/Code tab (normally by doing a search), the desired "paragraph" in the literature document MUST then be "selected" by clicking on the paragraph.
4. Once a paragraph has been selected, the "Transfer to Answer" button becomes enabled. Candidates must then click this button to "transfer" their answer to the "response" area in the research tab.

Candidates CANNOT select a paragraph in the Standards tab unless steps 1 AND 2 above are performed (the screen is split horizontally or vertically, AND the Standards/Code tab is selected in one side, AND the research tab is selected in the other side). Unless all of these conditions are met, the "cursor" inside the Standards/Code window appears as and clicking on a paragraph has no effect (i.e., the paragraph is not selected and the "Transfer to Answer" button remains disabled). When all the conditions are met and a paragraph can be selected, the cursor appears as when hovering over paragraphs in the Standards/Code tab.

Another important change in the authoritative literature functionality relates to how paragraphs can be selected. The Standards/Code tab in Version 1.5 does not allow you to select irrelevant text from the documents. The cursor remains as when hovering over irrelevant text and clicking on that text has no effect. The cursor changes to only when the mouse is hovering over a relevant paragraph (and, of course, the screen is split appropriately as described above).

When all the required conditions are met and the "Transfer to Answer" button is clicked, the selected paragraph automatically appears in the answer area.

This new functionality has two major impacts on candidates when answering research questions. First, it eliminates the copy-and-paste process that most candidates found confusing and hard to do. Also, in the previous version of the simulations, the AICPA reported that many students pasted the literature paragraphs in the Communications tab response area first, which allowed them to make changes to the paragraphs. They would then copy-and-paste the revised paragraphs in the research response area. The new functionality in Version 1.5 does not allow candidates to do this.

This change also impacts the communication-type questions. In Version 1.5, although candidates can still look up literature when answering communication-type questions, they can no longer copy-and-paste them as their answer.

Financial Research Questions

The Financial research-type questions still require selecting one paragraph from the FASB literature as the answer.

When a paragraph is selected in the Standards tab and the "Transfer to Answer" button is clicked, the paragraph is displayed in the response area of the Research tab. In the Financial research questions, only one paragraph can be in the response area. When a subsequent paragraph is transferred after the first transfer, a warning message appears and candidates must confirm whether they want to replace the existing paragraph.

The user interface of the response area has changed slightly too. A toolbar with a "Delete" button has been added to the top of the response area. Candidates can now click on the paragraph in the answer area and click the "Delete" button to remove the paragraph themselves.

Audit Research Questions

Audit research questions still require the compilation of several paragraphs to form a report (or opinion). Each time a paragraph is transferred, it is added to the "list" of paragraphs that will make up the report.

Although the look-and-feel of the audit research "response area" has changed slightly in Version 1.5, the functionality is practically the same. Mainly, a toolbar has been added to the top of the response area and includes the up, down, and delete buttons. In the previous version, these buttons were in the bottom-right of the screen. Candidates can still select any of the paragraphs they have transferred to the response area by clicking on them. They can then move them up or down, or delete them.

Tax Research Questions

The tax research questions still require selecting a section and subsection from the tax codes. However, in Version 1.5, the "Transfer to Answer" button inserts the section/subsection titles in the response area.

In the tax research questions, only one tax code can be in the response area. When a subsequent tax code is transferred after the first transfer, a warning message appears and candidates must confirm whether they want to replace the existing selection. Candidates can also click on the "Delete" button to remove the tax code from the response area themselves.

Becker CPA Review Simulations and Final Exam Upgrade

You have probably noticed that the above screenshots are from the Becker Simulations and Final Exam (CBT) software. We are in the process of finalizing the changes in our software and will have an upgrade available on our website in March. Students who plan to sit for the exam in April 2006 or beyond will download and run the upgrade utility from our website, which will upgrade their software to function as the AICPA Version 1.5 Simulations. Please access our website on a regular basis in March to determine if the upgrade has been released and is available. Below is a sample of the upgrade "wizard."