NASBA Compliance Learning Objectives

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NASBA LevelDescriptionVerbsExamples of Matching Assessment Question
Basic or Overview











Knowledge and
Comprehension Levels of
Bloom’s Taxonomy









Identify, Recognize, Recall,
Select, Distinguish, Estimate,
Indicate









Recognize the error in the
calculation of depreciation
and then click on the
answer choice that is
correct.

Select the correct answer
to following situation:

Identify the considerations
related to competence and
due care and then click on
the correct answer choice.
Intermediate











Application and Analysis
Levels of Bloom’s
Taxonomy









Apply, Determine, Choose,
Use, Analyze, Calculate,
Compare, Differentiate,
Distinguish, Identify, Select








Apply the FASB standards to
this case scenario and then
click on the correct answer
choice.

Calculate the correct
deduction based on the fact
pattern and click on the
correct answer choice.

Identify the best response
to the client request from
the answer choices.
Advanced






Synthesis and Evaluation
Levels of Bloom’s Taxonomy





Categorize, Formulate,
Reconstruct, Contrast,
Assess, Evaluate, Predict,
Interpret



Assess the situation in the
scenario and click on the
best response to the client
inquiry.
Evaluate the client request
and click on the answer
choice that provides the
best response.

Prohibited Words

Explain
Discuss

Define
Describe

Demonstrate
Provide

Establish
Understand

Know

In certain instances, for "LIVE" courses only, you may use additional verbs from Bloom's Taxonomy Action Verbs. Please contact Compliance at aicpacompliance@aicpa.org for further assistance.


Note: “Update” is a NASBA program knowledge level that provides a general review of new developments. Depending on the content and level of update, any of the verbs may apply. Note: An agenda does not replace Learning Objectives