The drafting of the CPA exam multiple choice questions is outsourced to third party companies. These drafts are then reviewed and approved by AICPA volunteers who serve on one or more content committees. On any given CPA exam that is administered at a Prometric facility, approximately 15% of the multiple choice questions are designated as “pre-test” questions. These questions are inserted into the candidate’s exam in order to develop good data on possible new questions. These pre-test questions do not count for or against the candidate’s final score.
CPA Exam Multiple Choice Questions - Introduction to Auditing