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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AICPA Sends Congress Recommended Legislative Changes to New Partnership Audit Regime

Press Release The AICPA has submitted to Congress a set of recommended legislative changes to the new Partnership Audit Regime enacted as part of the Bipartisan Budget Act of 2015.
Published on November 17, 2017

PCPS Perspectives Archive

Overview This archive page contains past PCPS Perspectives articles written to highlight the latest professional news and provides related views from PCPS staff and members on best practices.
Published on September 22, 2017

PCPS Perspectives Newsletter

Newsletter PCPS Perspectives is a monthly e-newsletter that provide firms different perspectives on the latest technical development and practice management issues affecting small firms.
Published on September 22, 2017

Martin Starnes & Associates, CPAs, PA

Member Profile The September firm spotlight article highlights Martin Starnes & Associates, and discusses the firm's niche practice, experience with M&A and relationship with PCPS. The article also highlights PCPS Networking Groups and the Human Capital Center.
Published on September 22, 2017

IT Resources and Tools

Guidance PCPS is dedicated to helping firms stay abreast of important emerging issues. Accordingly, this section, will provide you with the tools and articles you need to stay informed of the latest risks, trends and developments.
Published on September 22, 2017

Building a Learning Culture in Your Firm

Article The IT Corner in the September issue of the PCPS Perspectives e-newsletter describes how to build a learning culture within firms. The article provides ideas and suggestions on how to identify, standardize, and implement effective processes for this competitive advantage.
Published on September 22, 2017

Attest Clarity

Article
Published on September 21, 2017

AICPA Testimony House Oversight Subcommittee on Taxpayer Disputes

Testimony Without an independent and customer-focused approach, the dispute process is intimidating, inefficient or ineffective for most taxpayers.  The AICPA is committed to improving the taxpayer and tax preparer experience when interacting with the IRS.
Published on September 20, 2017

The CPA Advocate Newsletter

Overview The AICPA's advocacy e-newsletter, The CPA Advocate, is dedicated to keeping you informed about the AICPA's advocacy efforts on your behalf. Watch for it in your inbox.
Published on September 20, 2017

Tax Reform What CPAs Need to Know Register for October 18 Webcast

Article Edward Karl, CPA, CGMA, AICPA vice president of taxation, and Melissa M. Labant, J.D., CPA/PFS, CGMA, AICPA director of tax policy and advocacy, for a discussion about the current state
Published on September 20, 2017

AICPA Makes Recommendations to IRS about Accounting Method Change Procedures

Article AICPA made recommendations in an August 23 comment letter  to the Internal Revenue Service (IRS) about accounting method change procedures established under Revenue Procedure (Rev. Proc.) 2015-13
Published on September 20, 2017

AICPA Offers Recommendations for Single Uniform Treatment for Advance Payments Under Section 451

Article The American Institute of CPAs (AICPA) has submitted comments to the Internal Revenue Service (IRS) about section 451 of the tax code regarding the treatment of advance payments received by accrual basis taxpayers.
Published on September 21, 2017

Forensic and Valuation CPE & Events

Overview FVS Section members, including CFF and ABV credential holders, can choose from live, web-based, and self-study education to obtain CPE, increasing their knowledge base.
Published on September 20, 2017

AICPA Recommends Review of Penalty Abatements and IRS Appeals at Congressional Hearing

Article Recommendations about how to improve the independence and efficiency of the dispute resolution process and the importance of delivering customer-focused service to taxpayers.
Published on September 20, 2017

Federal Government Delays Transition to New EEO-1 Form AICPA Has Concerns About Data Collection and Privacy

Article The new form would increase the amount of data included in the form from about 130 data points in the original form to over 3,600 data points in the updated form. AICPA has been engaged in this issue, sharing concerns with both the EEOC and OMB regarding the increased data
Published on September 20, 2017

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