Examination content refers to CPA Examination questions – multiple-choice, written communication and task based simulations* – reflecting the subject matter eligible to be tested. According to the Board of Examiners (BOE) policy, Content and Skill Specification Outlines (CSOs/SSOs) document the content that is covered in all four sections of the Examination.
*Task based simulations are case studies that allow candidates to demonstrate their knowledge and skills by generating responses to questions rather than simply selecting an answer. Task based simulations typically require candidates to use spreadsheets and/or research authoritative literature provided in the Exam.
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.
Examination content development is a major effort at the AICPA, involving hundreds of CPA volunteers who spend thousands of hours every year on the development of new examination questions. A constant flow of new questions is necessary to maintain the vitality and credibility of the CPA Examination.