Get a behind-the-scenes look at how a multiple-choice question (MCQ), or item, is developed, from start to finish. Members of the AICPA Exams Team pull back the curtain and share how we determine what content to include on the Exam, just how many people and subject-matter experts contribute to the development of an item, the careful wording considerations of each item, and more. Interested in contributing to the CPA Exam? Email us at [email protected]