ACAT addresses Oklahoma Senate Committee.

At the request of the Oklahoma Society of Public Accountants, ACAT Vice President for Accountancy Lanny Nelms addressed a meeting of the Oklahoma Senate Committee on Business and Labor. The committee is conducting a study of the accounting profession and the Oklahoma Accountancy Act. In his

statement, Mr. Nelms stressed the steps that ACAT takes to ensure the validity and reliability of the ABA exam. He noted that the Job Practice Analysis determines the exam "blueprint" and provides assurance that the examination tests the knowledge of the actual work being performed by the practitioner on a daily basis. Further, questions for the extensive exam database are developed by a subject matter expert panel of educators and accountants. Also, the exam is subjected to a second validation after it is given. In closing, Mr. Nelms stated that the ABA is a "collaboration between both the academic and business community" and ensures that "a credential holder remains current in the field."