Content and Skills

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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