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

Tax

Overview AICPA is committed to promoting CPAs as the most trusted professional and premier providers of tax services. We offer information and resources related to tax return planning, preparation, examination and representation, with practice tools to assist with navigating the IRS, tax practice quality control and management, as well as guidance
Published on April 25, 2017

Recently Issued Technical Questions and Answers

Article The questions and answers in this section are not sources of established authoritative principles. This material is based on selected practice matters identified by the staff of the AICPA's Technical Hotline and various other bodies within the AICPA and has not been approved, disapproved, or otherwise acted upon by any
Published on April 25, 2017

Tax Section News

Newsletter Tax Section News e-newsletter is a monthly e-newsletter specifically designed for Tax Section members. It provides in-depth articles on trending topics, announcements of new tools & resources, highlights upcoming webcasts and conferences, and more.
Published on April 25, 2017

Personal Financial Satisfaction Index (PFSi)

Overview The Personal Financial Satisfaction Index (PFSI) is quarterly index of propriety and public factors that together give an objective look at the financial pleasure or pain of the average American.
Published on April 25, 2017

Enhancing Audit Quality

Overview The AICPA launched the Enhancing Audit Quality initiative in May 2014 to reinforce its commitment to excellence and protecting the public. The AICPA launched the EAQ Six Point Action Plan on May 14, 2015. EAQ is a holistic effort to consider auditing of private entities through multiple touch points, especially where
Published on April 25, 2017

SOC for Cybersecurity

Overview CPAs provide cybersecurity examination services under a variety of generally accepted professional standards and approaches.
Published on April 25, 2017

Considerations in Negotiating and Drafting Gift Agreements

Article Read this article for tips on negotiating and drafting gift agreements. Plus, download a sample gift agreement.
Published on April 25, 2017

Cybersecurity Resource Center

Tools Find information and links to valuable resources for CPAs providing cybersecurity advisory and assurance services.
Published on April 25, 2017

Personal Financial Planning

Overview An overview of the Personal Financial Planning Division.
Published on April 25, 2017

April 2017 Update of the AICPA Professional Literature

Overview This PDF details the products updated for the April 2017 update of the AICPA professional literature.
Published on April 25, 2017

Employee Benefit Plan Resources

Article Employee benefit plans are vitally important to millions of Americans. Our profession takes our responsibility to protect those Americans very seriously. The AICPA and the profession have
Published on April 25, 2017

CITP Application FAQ

FAQ The CITP Credential frequently asked questions (FAQs) capture general inquiries about the CITP Application.
Published on April 25, 2017

SOC for Service Organizations

Article SOC for Service Organizations are internal control reports on the services provi
Published on April 25, 2017

Not-for-Profit CPE & Events

Article AICPA Not-for-Profit Section members receive exclusive discounts on AICPA NFP products and resources. Join today, and make the most of your membership discounts with this selection of popular learning resources.
Published on April 25, 2017

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