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CPA Examination Content

Examination content refers to CPA Examination questions – multiple-choice, written communication, and task based simulations* – reflecting the subject matter eligible to be tested. According to Board of Examiner (BOE) policy, Content and Skill Specification Outlines (CSOs/SSOs) document the content that is covered in all four sections of the Examination.

*Task based simulations are case studies that allow candidates to demonstrate their knowledge and skills by generating responses to questions rather than simply selecting the correct answer. Task-based simulations typically require candidates to use spreadsheets and/or research authoritative literature provided in the Exam.

Download: CSOs/SSOs Effective January 1, 2013

Announcement: 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.

CSOs/SSOs Effective January 1, 2014

Examination content development is a major AICPA effort, involving hundreds of CPA volunteers who spend literally thousands of hours every year on the development of new examination questions. A constant flow of new questions is necessary to maintain the vitality and credibility of the CPA Examination.

Content Development

The Development of Examination Content - in Brief
The content of the Uniform CPA Examination is developed in an extensive and integrated process. At each step in the process expertise in various disciplines is applied to ensure that the test materials are accurate and appropriate for use on the CPA Exam.

Practice Analysis 2008
The practice analysis provides a way to evaluate the knowledge, tasks, and skills required of CPAs entering the profession, determine the feasibility and resources required for assessment, and develop a blueprint documenting the content, skills, length and time of the examination.

IFRS FAQs
International Financial Reporting Standards (IFRS) will become eligible to be tested on the CPA Examination when the new CSOs/SSOs go into effect on January 1, 2011. Among other IFRS information, these FAQs address the question of why the decision to add IFRS content to the CPA Examination was made.

Additional Resources

New Pronouncements Policy
Candidates need to read this policy document to obtain answers to this important question: “How soon after a new pronouncement is issued is its content eligible to be tested on the Uniform CPA Examination?”

The International Qualification Examination (IQEX)
IQEX is designed to facilitate the U.S. CPA qualification process for those accounting professionals from other countries whose professional bodies have entered into reciprocity agreements with the U.S. accounting profession.

Summary of CSO Changes
Access a quick list of the changes to the Content and Skill Specification Outlines (CSOs/SSOs) that became effective on January 1, 2013.

Also, take a look at the changes to the Content and Skill Specification Outlines (CSOs/SSOs) that become effective on January 1, 2014.

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CPA Exam Policy on New Pronouncements

Article: Accounting and auditing pronouncements are eligible to be tested on the Uniform CPA Examination in the testing window beginning six months after a pronouncement's effective date, unless early application is permitted.
Published on February 28, 2013

CPA Examination Content

Article: Examination content refers to CPA Examination questions – multiple-choice, written communication, and task based simulations* – reflecting the subject matter eligible to be tested. According to Board of Examiner (BOE) policy, Content and Skill Specification Outlines (CSOs/SSOs) document the content that is covered in all four sections of the Examination.
Published on February 21, 2013

CPA Examination CSOs/SSOs

Article: 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.
Published on December 21, 2012

CPA Exam CSOs-SSOs Effective January 2014

Guide:
Published on November 27, 2012

CPA Exam CSOs-SSOs Effective January 2013

Guide: This version of the CSOs-SSOs is effective on 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.
Published on November 09, 2012

CPA Exam CSOs-SSOs Effective July 2011

Guide: The CSOs/SSOs outline portions of the content specifications identify the extent of the technical content to be tested on each of the four sections of the Uniform CPA Examination. Effective July 1, 2011.
Published on November 09, 2012

CPA Exam CSOs-SSOs Effective January 2011

Guide: Effective Date: January 1, 2011 The outline portions of the content specifications identify the extent of the technical content to be tested on each of the four sections of the Uniform CPA Examination. Each outline is followed by information about selected publications that candidates may study to prepare for the
Published on November 09, 2012

CPA Examination CSOs Effective Until December 31, 2010

Guide: In effect until December 31, 2010 The outline portions of the content specifications contained on the following pages identify the technical content to be tested on each of the four sections of the revised Uniform CPA Examination. Each major content area in the outline is preceded by a Roman numeral
Published on November 09, 2012

Practice Analysis 2008

Article: Access information on the Uniform CPA Examination Practice Analysis 2008 documents and background materials.
Published on October 26, 2011

The Development of Examination Content - in Brief

Article: The content of the Uniform CPA Examination is developed in an extensive and integrated process. At each step in the process expertise in various disciplines is applied to ensure that the test materials are accurate and appropriate for use on the CPA Exam.
Published on January 11, 2011

2008 Practice Analysis Technical Report

Report: The Board of Examiners requested that the AICPA initiate the conduct of a new study to update the previous practice analysis conducted in 2001. The study is designed to describe the important tasks performed by entry-level CPAs and the knowledge and skills required for competent performance. Additionally, it will provide
Published on July 02, 2010

Appendices (2008 Practice Analysis Technical Report)

Report: Appendices (2008 Practice Analysis Technical Report) published December 2008.
Published on July 02, 2010

The Uniform CPA Examination Development, Delivery, and Administration

Exposure Draft Responses & Comments (December 2008)

Report: Stakeholder responses to the 2008 Exposure Draft, Proposed Content and Skill Specifications for the Uniform CPA Examination.
Published on May 21, 2010

Exposure Draft Proposed Content and Skill Specifications for the Uniform CPA Examination

Exposure Draft: The AICPA Board of Examiners (BOE) is pleased to present the attached Exposure Draft, Proposed Content and Skill Specifications for the Uniform CPA Examination, for your consideration and comment. These newly revised content and skill specifications are a product of the 2008 Practice Analysis.
Published on May 20, 2010

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