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CPA Examination CSOs/SSOs 

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 July 1, 2011 - December 31, 2012)


CSO Update Effective January 1, 2013
On October 1, 2011 the AICPA Board of Examiners (BOE) approved changes to the CPA Exam Content Specification Outline (CSO) that will be effective on January 1, 2013. 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, 2013)

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CPA Examination CSOs/SSOs

Overview :  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 Accoun
Published on January 05, 2012

CPA Exam CSOs-SSOs Effective January 2013

Publication :  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 December 06, 2011

CPA Exam CSOs/SSOs Effective 7.1.11

Whitepaper :  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 May 16, 2011

(effective January 1, 2011) Uniform CPA Examination Content Specification Outline (CSO) and Skill Specification Outline ...

Report :  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 February 07, 2010

(in effect until December 31, 2010) Uniform CPA Examination Content Specification Outlines (CSOs)

Report :  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 February 07, 2010

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