Throughout the AICPA’s comprehensive research, stakeholders committed to preserving the strength and mission of the profession provided insight and understanding of the role of today’s newly licensed CPA. The AICPA engaged public accounting firms, educators, boards of accountancy, state societies, standards setters, regulators, and other experts to determine the knowledge and skills newly licensed CPAs are expected to have upon entering the profession.
Research methods such as interviews, surveys, focus groups, an Invitation to Comment and an Exposure Draft were used to gather input from stakeholders from around the profession. The information supported the AICPA’s development of the next Exam, making sure that it remains align with professional practice.
For more information visit the next Exam or Frequently Asked Questions (FAQs) pages.