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

ACA FAQs Health Insurance Issues for S Corporation Shareholders

FAQ Businesses operating as S co
Published on June 28, 2017

Business, Industry & Government

Home Tools and resources financial managers and executives practicing in business industry and government need to move organizations forward.
Published on June 28, 2017

Business, Industry & Government CPE & Events

Article Access CPE, conference and web event opportunities provided for business, industry and government AICPA members.
Published on June 28, 2017

Affordable Care Act (ACA) - Tax Resources for CPAs

Overview In order to assist members with navigating this new aspect of the provision, we have compiled a variety of materials directly related to complying with the employer mandate and individual reporting requirements under the provisions of the Affordable Care Act (ACA). This page offers guidance, practice aids, tools, external resources,
Published on June 28, 2017

Application of the Disclosure Framework for the Valuation of Financial Instruments

Framework The Application of the Disclosure Framework for Financial Instruments applies the Framework for selected areas of professional valuation practice that are often either misapplied or insufficiently supported, documented, or both in valuations for financial reporting.
Published on June 28, 2017

Disclosure Framework for the Valuation of Financial Instruments

Framework The Financial Instruments Disclosure Framework defines the level of documentation and performance that is necessary for a professional working with securities and financial instruments to effectively demonstrate the valuation performed.
Published on June 28, 2017

Tax Reform Resource Center

Overview The Tax Reform Resource Center will be updated frequently with news, analysis, resources and the information you need to understand how coming changes will affect you and your clients.
Published on June 28, 2017

Annual Membership Dues

Article AICPA Membership annual dues information.
Published on June 28, 2017

Future of Learning

Overview Focused on lifelong learning and competency and developing the path forward for the CPA profession with regard to the way we engage, develop, deliver and measure learning and competency for CPAs.
Published on June 28, 2017

Welcome CPA Canada Members

Overview Welcome CPA Canada Members. Become a CFF or CITP today!
Published on June 28, 2017

June 2017 Update of the AICPA Professional Literature

Overview This PDF details the products updated for the June 2017 update of the AICPA professional literature.
Published on June 28, 2017

AICPA Leadership Academy

Conference A leadership program for young accounting professionals. The next generation of cpas are exposed to a strong ethic of service, leadership and strategies that empower candidates to become leaders within their organizations and the CPA profession.
Published on June 28, 2017

Audit and Attest Standards, Including Clarified Standards

Overview Authoritative AICPA literature and related interpretations regarding Auditing Standards applicable to the issuance and preparation of audit reports for nonissuers.
Published on June 28, 2017

Clarified Statements on Auditing Standards

Professional Standards Clarified Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board. SAS Nos. 122–127 are effective for audits ending on or after December 15, 2012. SAS Nos. 128–129 are effective for audits ending on or after December 15, 2014. The clarified standards are current as of June 1,
Published on June 28, 2017

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