From today, about 140 of the 55,000 people that annually attempt to become certified public accountants, will sign up as guinea pigs for the new format exam at testing sites across the US.
Candidates are also being offered the opportunity to register for the new-style exams on the AICPA website.
The computerised exams will deter cheating by being able to draw multiple choice questions from a database of 14,000 frequently refreshed questions, meaning candidates will not take the same test.
Unlike the UK, the CPA is the only professional accountancy qualification offered in the US.
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