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

AICPA Technical Questions and Answers Section 7000, Specialized Organizational Problems

FAQ This document contains TQAs .01 through .16 of AICPA AICPA Technical Questions and Answers Section 7000, Specialized Organizational Problems.
Published on October 24, 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 October 24, 2017

AICPA 401(k) Plans for Firms

Article The AICPA offers 401(k) Plans for Firms to its members.
Published on October 23, 2017

Resources on Section 2704 Valuation Regulations

Overview Resources on Section 2704 Valuation Regulations
Published on October 23, 2017

PCPS Team Members

Directory This page provides an overview of the PCPS team, and lists each team member's roles and contact information. Feel free to contact any member of the PCPS team with questions or comments.
Published on October 23, 2017

Additional Legislative/Regulatory Topics

News Stay up to date on legislative and regulatory issues relating to a variety of personal financial planning matters.
Published on October 23, 2017

Legislative and Regulatory News

Overview The AICPA PFP Division works with the AICPA Congressional Affairs Team to ensure that issues impacting CPA financial planners are monitored and acted upon as needed.
Published on October 23, 2017

PFP Tax News

News Back to Legislative and Regulatory Page   Additional tax-related advocacy news and information is available from The CPA Advocate (AICPA’s advocacy newsletter), Tax Division advocacy webpage and Washington Tax Brief webcast series. Section
Published on October 23, 2017

Expert Panel - Stockbrokerage and Investment Banking

Article The Stockbrokerage and Investment Banking Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for stockbrokerage and investment banking institutions by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel.
Published on October 23, 2017

Meeting Minutes of the September 6, 2017 Meeting of the Stockbrokerage and Investment Company Expert Panel

Meeting Highlights The AICPA makes available highlights from select Expert Panel meetings. This document contains highlights from the September 6, 2017 meeting of the Stockbrokerage and Investment Company Expert Panel.
Published on October 23, 2017

Meeting Minutes of the September 6, 2017 Meeting of the Stockbrokerage and Investment Company Expert Panel

Meeting Highlights The AICPA makes available highlights from select Expert Panel meetings. This document contains highlights from the September 6, 2017 meeting of the Stockbrokerage and Investment Company Expert Panel.
Published on October 23, 2017

Bob Veres Media Reviews

Newsletter Bob Veres Media Reviews service summarizes the contents of three or four professional magazines each month, with direct links so you can go straight to the articles that interest you.
Published on October 23, 2017

Media Reviews October 16-31, 2017

Article In this issue of Bob Veres Media Reviews you will find a summary of articles from the Investment Advisor magazine including "Growth Insider”, “Double Dipping" and much more!
Published on October 23, 2017

Software Entities Revenue Recognition Task Force

Article The Software Entities Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.
Published on October 23, 2017

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