The Uniform CPA Examination protects the public interest by helping to ensure that only qualified individuals become licensed as U.S. Certified Public Accountants (CPAs). Individuals seeking to qualify as CPAs – the only licensed qualification in accounting – are required to pass the CPA Examination.

    Access the Exam's test content by visiting the Content / Skill Specification Outlines (CSO / SSO's).

    View pass rates from each quarter of 2015 broken down by Exam section. Pass rates from previous years are also available.

    Learn more about question types, access resources and take a sample test to prepare.

    Exposure Draft Comment Period Now Closed 

    Exposure Draft: Maintaining the Relevance of the Uniform CPA ExaminationThe public comment period to submit feedback on the AICPA's Exposure Draft:  Maintaining the Relevance of the Uniform CPA Examination is now closed.
    Thank you to all who shared their professional input and insights. The AICPA and the Board of Examiners is reviewing all comments received. Feedback to the Exposure Draft will help finalize the development of the next Exam’s content, structure, and design. Changes for the next version of the Exam will be announced in 2016 and included on the Exam in 2017. 

    The document represents the culmination of in-depth research, critical analysis of data, best practices in testing development and the collective thinking of leaders in the profession.

    The AICPA’s efforts to develop the Exposure Draft began in 2014 when it launched a practice analysis, a comprehensive research project, to identify the knowledge and skills required of newly licensed CPAs for the next version of the Exam. A practice analysis is necessary to ensure that the Exam supports the profession’s commitment to protect the public interest, remains current, relevant, reliable, and legally defensible and fulfills the needs of the boards of accountancy in carrying out their licensing responsibility.

    A rigorous, broad, and inclusive endeavor, the practice analysis collected input from a wide variety of stakeholders who share an interest in preserving the strength and mission of the profession – boards of accountancy, accounting firms, academia, standards setters and regulators, and business and industry. Valuable information was collected through focus groups, interviews, meetings with CPAs from across the profession, an invitation to comment, and a survey of CPAs, as well as from the AICPA Board of Examiners (BOE) sponsor group, sponsor advisory group, content committee and its subcommittees, and others.

    Become Involved in the CPA Exam 

    Recruiting Item Writers and Reviewers

    The AICPA is currently recruiting item writers and reviewers of multiple choice questions (MCQs) and task-based simulations (TBSs) for the Uniform CPA Examination. Writers and reviewers will be selected based on their areas of expertise in the Content Specification Outline (CSO) of the CPA Examination. A full list of content areas covered can be found in the Content and Skills Specification Outlines.

    Item writers and reviewers will receive an honoraria for their participation, and interested people may request to be considered for participation in the development of both MCQs and TBSs. For more information and to apply, contact Carie Chester, Manager of Examination Products and Services, at

    Additional Resources

    Learn about the latest on the Uniform CPA Exam with the 2015 CPA Exam Digital Brochure.

    Download a student flyer to print and share with potential candidates at conferences and symposiums. 

    Stay current with the Fall/Winter 2013 Uniform CPA Examination Alert

    Learn more about becoming a CPA at This Way to CPA

    Candidate Bulletin - Information for candidates outlining the Exam process

    Resources for Boards of Accountancy - The AICPA Examinations team has a number of resources available for boards of accountancy, such as presentations, materials and informational meetings. You may contact the AICPA Examinations Team for more information.

    Receive benefits of AICPA membership, such as access to a community of accounting professionals, discounts, news and publications, while studying for the CPA Exam as a CPA Exam Candidate Affiliate.

    CPA Exam Announcements 

    Information on Exam Content Changes
    The Content and Skill Specification Outlines (CSOs/SSOs) for 2016 are available for download. View the full outline or a summary of changes.

    New Simulation to Debut on CPA Exam in July 2016
    Beginning in July 2016, a new task-based simulation, known as the Document Review Simulation (DRS), will debut on the Uniform CPA Examination.

    New  CPA Exam Sample Tests Available

    Uniform CPA Examination Sample Tests and Tutorial have been updated as of 12/15/15.

    AICPA BOE Revises Policy on New Pronouncements

    The AICPA Board of Examiners (BOE) approved revisions to the CPA Exam Policy on New Pronouncements at its October meeting. The revised policy becomes effective with the testing window beginning on April 1, 2016 and will be applied to all accounting and auditing pronouncements issued after July 1, 2015. Standards issued prior to July 1, 2015 remain subject to the former CPA Exam Policy on New Pronouncements.

    FAR Section: Converged revenue recognition standards not to be tested until January 1, 2018
    The AICPA Board of Examiners has decided that IFRS 15, Revenue from Contracts with Customers, will not be tested in the FAR section of the CPA Exam until January 1, 2018.

    International Administration 

    Candidates wishing to sit for the Uniform CPA Examination in Bahrain, Brazil, Japan, Kuwait, Lebanon and the United Arab Emirates (UAE) may now apply through one of the participating state boards of accountancy.

    Testing in the Middle East
    Citizens, permanent residents and long-term residents of Egypt, India, Jordan, Oman, Qatar, Saudi Arabia and Yemen may sit for the Exam in Bahrain, Kuwait, Lebanon and the UAE.

    Testing in Brazil
    Citizens and long-term residents of Argentina, Bolivia, Brazil, Chile, Colombia, Ecuador, French Guiana, Guyana, Paraguay, Peru, Suriname, Uruguay and Venezuela may sit for the Exam in Brazil as of July 1, 2013.

    View or download the International CPA Exam Frequently Asked Questions (FAQs).

    Summaries of the Uniform CPA Examination Alert:

    نشرة إخبارية للتنبيه للامتحان الموحد لشهادة المحاسب القانوني المعتمد – أبرز النقاط بالعربية


    Information for Japanese candidates:

    - a guide on to get started on the U.S. CPA Exam.

    Recent Press Releases on the International Program:

    Contact Us

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