CPA Examination CSOs/SSOs 


CSO Update Effective January 1, 2014
On October 5, 2012 the AICPA Board of Examiners (BOE) approved changes to the CPA Exam Content Specification Outline (CSO) that will be effective on January 1, 2014. The changes include; general improvements for clarity; the removal of redundancies across the CSOs; a reference review and update; and general editorial updates.

Download: CSOs/SSOs Effective January 1, 2014


CSO Update Effective January 1, 2015
On October 3, 2013, the AICPA Board of Examiners (BOE) approved changes to the CPA Exam Content Specification Outline (CSO) that will be effective on January 1, 2015.

Download: CSOs/SSOs Effective January 1, 2015


CSO Update Effective January 1, 2013

The AICPA Board of Examiners (BOE) has approved and adopted the following content specification outlines (CSOs) for the four sections of the computer-based Uniform CPA Examination: Auditing & Attestation, Financial Accounting & Reporting, Regulation, and Business Environment & Concepts.

Download: CSOs/SSOs Effective January 1, 2013

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AICPA Sends Congress Recommended Legislative Changes to New Partnership Audit Regime

Press Release The AICPA has submitted to Congress a set of recommended legislative changes to the new Partnership Audit Regime enacted as part of the Bipartisan Budget Act of 2015.
Published on November 17, 2017

Recently Issued Technical Questions and Answers

Article The questions and answers in this section are not sources of established authoritative principles. This material is based on selected practice matters identified by the staff of the AICPA's Technical Hotline and various other bodies within the AICPA and has not been approved, disapproved, or otherwise acted upon by any
Published on October 23, 2017

Individual Memberships

Article The AICPA offers a variety of memberships. Join the AICPA today.
Published on October 23, 2017

AICPA and Wall Street Blockchain Alliance Announce Collaboration

Press Release The AICPA and Wall Street Blockchain Alliance announced plans to work together to define the impact of blockchain technology for the accounting profession.
Published on October 23, 2017

Tax Advocacy

Home AICPA Tax Advocacy teams continually monitor and advocate on legislative, regulatory and administrative tax matters on behalf of our members.
Published on October 23, 2017

What is the Value of Your Firm

Overview Chapter 9, What is the Value of Your Firm, includes a PDF chapter, along with a video and tools. The chapter page includes articles providing a deeper dive into paying for partner retirements, two stage deals and how billing rates and profitability affect a firm’s worth.
Published on October 23, 2017

AICPA Reports on Actions Promoting Enhanced Audit Quality

Press Release A new report by the AICPA highlights the past year’s progress in the continuing effort to enhance audit quality.
Published on October 23, 2017

George W. Krull, Jr. Receives AICPA Gold Medal Award of Distinction

Press Release The AICPA is honored to present the 2017 Gold Medal Award of Distinction to George W. Krull, Jr., CPA, CGMA.
Published on October 22, 2017

Bruce Webb Honored with AICPA Gold Medal Award of Distinction

Press Release The AICPA is pleased to announce that Bruce Webb, CPA, is a recipient of the 2017 Gold Medal Award of Distinction.
Published on October 22, 2017

AICPA Honors 12 Members with Sustained Contribution Award

Press Release The AICPA announced that a dozen members of the Institute have been honored with the Sustained Contribution Award.
Published on October 22, 2017

Peer Review Administering Entities

Link This page provides links to the various administering entities of the Peer Review Program.
Published on October 22, 2017

AICPA Gold Medal Award of Distinction Winners

Article The Gold Medal Award of Distinction recognizes a person whose influence on the accounting profession as a whole is especially notable in comparison to other industry leaders. * Indicates the award was given Posthumously
Published on October 22, 2017

Information Management and Technology Assurance

Overview An overview of the AICPA's Information Management and Technology Assurance section.
Published on October 21, 2017

Information Management & Technology Assurance CPE & Events

Overview IMTA Section provides members as well as credential holders the opportunity to learn and stay informed about timely issues, best practices and latest trends affecting the profession.
Published on October 21, 2017

Asset Management Revenue Recognition Task Force

Article The Asset Management Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.
Published on October 21, 2017

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