Content and Skills

    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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    CSO Summary of Changes 2015

    Article Annual CSO review summary of changes for CSOs effective January 2015.
    Published on January 10, 2014

    CSOs SSOs Effective January 2015

    Article CSOs SSOs Effective January 2015
    Published on January 10, 2014

    CPA Exam CSOs-SSOs Effective January 2014

    Guide
    Published on November 27, 2012

    CPA Exam CSOs-SSOs Effective January 2013

    Guide This version of the CSOs-SSOs is effective on 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.
    Published on November 09, 2012

    CPA Exam CSOs-SSOs Effective July 2011

    Guide The CSOs/SSOs outline portions of the content specifications identify the extent of the technical content to be tested on each of the four sections of the Uniform CPA Examination. Effective July 1, 2011.
    Published on November 09, 2012

    CPA Exam CSOs-SSOs Effective January 2011

    Guide Effective Date: January 1, 2011 The outline portions of the content specifications identify the extent of the technical content to be tested on each of the four sections of the Uniform CPA Examination. Each outline is followed by information about selected publications that candidates may study to prepare for the
    Published on November 09, 2012

    CPA Examination CSOs Effective Until December 31, 2010

    Guide In effect until December 31, 2010 The outline portions of the content specifications contained on the following pages identify the technical content to be tested on each of the four sections of the revised Uniform CPA Examination. Each major content area in the outline is preceded by a Roman numeral
    Published on November 09, 2012

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