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Welcome to the AICPA's new Financial Reporting Center

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As an AICPA member you will find resources to assist you across the entire financial reporting process. Whether you are involved in accounting, preparing financial statements, or performing compilation, review, audit, attest, or assurance and advisory engagements, this new Center will support you in the execution of high-quality financial reporting by providing:

  • Financial reporting news and developments
  • Financial reporting guidance and resources such as articles, presentations, and frequently asked questions
  • Industry insights on important financial reporting topics
  • A Standards Tracker to help you stay current on recently issued FASB, ARSC, and ASB standards
  • Insight and guidance to help you avoid common financial reporting pitfalls
We welcome your feedback on the new Center.

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.

CPA Exam 

Welcome to the CPA Examination site!  Whether you are a candidate preparing to take the CPA Examination, a prospective candidate thinking about entering the profession, an educator, a psychometrician, or anyone else interested in the CPA Examination,  chances are that you will find  the information you need right here.  If you are unable to locate the information you are looking for or if you have questions, please contact us at CPAExam@aicpa.org.

Announcement: January 2013 CSO Update 

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.

Download: CSOs/SSOs (Effective January 1, 2013)

International Administration: Update 

We are pleased to announce that candidates wishing to sit for the Uniform CPA Examination in Japan, Bahrain, Kuwait, Lebanon, and the United Arab Emirates from August 2011 may now apply through one of the participating state boards of accountancy. Please visit the NASBA website to download the Candidate Bulletin and view the up-to-date list of participating state boards of accountancy. 

Starting in February 2012, Citizens and long-term residents of Brazil, Argentina, Venezuela and Colombia may sit for the Exam in Brazil.

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