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

The CPA Advocate Newsletter

Overview The AICPA's advocacy e-newsletter, The CPA Advocate, is dedicated to keeping you informed about the AICPA's advocacy efforts on your behalf. Watch for it in your inbox.
Published on March 23, 2017

Audit Documentation Resources

Tools Through their Enhanced Oversights, the AICPA Peer Review Program is finding the most common cause of material non-conformity is a lack of documentation. Peer reviewers will be increasing their emphasis on this area moving forward. These resources can help firms prepare.
Published on March 23, 2017

Enforcement

Professional Standards Investigations are conducted by: The SEC, of auditors and others for possible violations of the federal securities laws. The PCAOB, of auditors for possible violations of any provisions of the Sarbanes-Ox
Published on March 23, 2017

PCAOB Professional Standards & Rulemaking

Professional Standards The PCAOB is required to establish or adopt, or both, auditing, quality control, ethics, independence, and other standards relating to the preparation of audit reports for public companies. Gain access to PCAOB rules of the Board and professional standards relevant to public company audits.
Published on March 23, 2017

PCAOB Registration Requirements

Guidance Gain access to PCAOB registration rules and guidance on whether PCAOB registration is required.
Published on March 23, 2017

Public Company Accounting Oversight Board (PCAOB)

Toolkit This section provides access to information related to the Public Company Accounting Oversight Board (PCAOB).
Published on March 23, 2017

CAQ Auditing Library

Toolkit On occasion the auditing, accounting and financial reporting standards and/or rules established by the SEC, PCAOB and FASB become popular topics for the public accounting profession. In an effort
Published on March 23, 2017

Tax Advocacy

Home AICPA Tax Advocacy teams continually monitor and advocate on legislative, regulatory and administrative tax matters on behalf of our members.
Published on March 23, 2017

Resources

Tools The CAQ has developed web resources, publications and events relevant to public company audits as part of the vision to foster high quality performance by public company auditors.
Published on March 23, 2017

Financial Reporting Center (FRC)

Home The Financial Reporting Center helps CPAs meet the challenges of providing high quality financial reporting. Whether you are a financial statement preparer or a member in public practice, this center provides resources for the entire financial reporting process providing you the information you need to know when you need it.
Published on March 23, 2017

Invigorate the Focus on Quality Toolkit

Toolkit A component of the AICPA's Enhancing Audit Quality initiative, this toolkit contains resources prepared by the PCPS and Peer Review teams to help your firm review it's quality efforts. Tools include a Tone at the Top checklist, staff training resources and other QC resources.
Published on March 23, 2017

CAQ Membership

Overview Information on membership with the Center for Audit Quality.
Published on March 23, 2017

CAQ Community

Overview Information on the CAQ's committees and task forces that each have a different role in enhancing the quality of public company auditing and financial reporting.
Published on March 23, 2017

Technical Hotline

Tools The AICPA's accounting and auditing technical hotline provides members with free, high-quality technical assistance by phone concerning issues related to: accounting principles and financial reporting; auditing, attestation, compilation and review standards. The hotline is available from 9 a.m. to 8 p.m. Eastern time.
Published on March 23, 2017

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