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

CPA Examination Score Release Timeline

FAQ Frequently asked questions about the CPA Exam including information scoring, score release dates, scoring timeline, etc.
Published on August 21, 2017

AICPA Membership Logo (Firm)

Logo The AICPA Marketing Tool Kit provides members with various high and low resolution versions of the new Members of AICPA logo for firms.
Published on August 17, 2017

Tax Compliance

Overview The complexities of the Internal Revenue Code, combined with the ever-changing client environment, makes assisting clients with tax compliance a constant challenge. Whether working with federal or state issues, domestic or foreign matters, and individual or business clients, every practitioner must ensure they are technically competent to serve their clients.
Published on August 17, 2017

Tax Ethics & Professional Standards

Overview This page provides guidance and information on tax ethics & professional standards for tax practice, as well as practice aids and resources to help members elevate their practices and maintain the highest ethical standards.
Published on August 17, 2017

Estate Planning

Overview Clients are very concerned with planning their estate. Find out more about providing the Estate Planning services that will provide peace of mind for your clients.
Published on August 17, 2017

Draft 2017 OMB Compliance Supplement Available for Audit Planning

Exposure Draft The OMB has provided the GAQC with a final draft version of the 2017 Supplement so that auditors can use it to begin planning their 2017 single audit engagements.
Published on August 17, 2017

Practice Issue Noted With Auditee Corrective Action Plan and Summary Schedule of Prior Audit Findings

Article This article discusses concerns that auditees are not preparing a separate Corrective Action Plan (CAP) and Summary Schedule of Prior Audit Findings (SSPAF) as required by §200.511 of, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance).  Both the CAP and the
Published on August 17, 2017

GAQC CPE & Events

Overview Find information about upcoming Center Web events, AICPA Governmental conferences, and links to past Center Web events, Webcasts and calls.
Published on August 17, 2017

Audit Practice Tools and Aids

Checklist A collection of tools and aids to help your firm ensure the quality of its governmental audit practice.
Published on August 17, 2017

AICPA Student Affiliate Membership Logos

Logo The AICPA Marketing Tool Kit provides members with various high and low resolution versions of the new Student Affiliate of AICPA logo.
Published on August 17, 2017

Young CPA Forensic and Valuation Specialists

Overview This page explores business valuation and forensic accounting tools for young CPA professionals.
Published on August 17, 2017

AICPA International Associate Membership Logos

Logo The AICPA Marketing Tool Kit provides members with various high and low resolution versions of the new International Associate of AICPA logo.
Published on August 17, 2017

Church Hill Classics

Article AICPA offers member discounts on Church Hill Classics products and services.
Published on August 17, 2017

Bob Veres E-Columns

Newsletter In his e-columns, Bob Veres explores topics that help you serve your clients better, and create a more efficient, effective and profitable practice.
Published on August 17, 2017

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