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.
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.
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.
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.
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.
Show documents in this section
Hide documents in this section