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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CSOs/SSOs Effective January 2017

Article
Published on January 05, 2016

CSO Summary of Changes 2017

Article
Published on January 05, 2016

CSO Summary of Changes 2016

Article
Published on December 25, 2014

CSOs/SSOs Effective January 2016

Article CSOs/SSOs Effective January 2016
Published on December 25, 2014

CSO Summary of Changes 2015

Article Annual CSO review summary of changes for CSOs effective January 2015.
Published on January 11, 2014

CSOs SSOs Effective January 2015

Article CSOs SSOs Effective January 2015
Published on January 11, 2014

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 24, 2013

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 10, 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 10, 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 Uniform
Published on November 10, 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 and
Published on November 10, 2012

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