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

SOC for Cybersecurity

Overview CPAs provide cybersecurity examination services under a variety of generally accepted professional standards and approaches.
Published on June 26, 2017

AICPA Firm-Based Retirement Resources

Article The AICPA offers members firm-based retirement options and resources.
Published on June 26, 2017

Lenovo

Article The AICPA offers members discounts on Lenovo products.
Published on June 26, 2017

Not-for-Profit CPE, Events & Programs

Article AICPA Not-for-Profit Section members receive exclusive discounts on AICPA NFP products and resources. Join today, and take advantage of your Section-member discounts on other CPE events and publications.
Published on June 26, 2017

PCPS

Overview The PCPS Firm Practice Management Center supports CPA firms in the everyday intricacies of running a practice.
Published on June 26, 2017

AICPA Accounting Education Center

Home This website is the gateway to the AICPA's resources for educators.  It contains content on the CPA Exam, accounting curriculum, and other topics related to accounting education.
Published on June 26, 2017

Tax

Overview AICPA is committed to promoting CPAs as the most trusted professional and premier providers of tax services. We offer information and resources related to tax return planning, preparation, examination and representation, with practice tools to assist with navigating the IRS, tax practice quality control and management, as well as guidance
Published on June 26, 2017

Tax CPE & Learning

Overview The AICPA Tax Section schedules webcasts and events that focus on many current tax issues that impact tax practices and business and industry members. This page provides registration links and other information on upcoming learning opportunities.
Published on June 26, 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 26, 2017

Next Version CPA Exam Structure

White Paper The Uniform CPA Examination is a four-section assessment with each section comprised of five smaller sections called testlets. This document provides an overview of the Exam's structure.
Published on June 26, 2017

How is the CPA Exam is Scored

Article This document is intended to provide a non-technical overview of the CPA Examination scoring process. It begins with a high-level overview of the Exam and how it is scored. Following the overview are a series of questions and answers that provide more detail about specific aspects of the scoring process.
Published on June 26, 2017

AICPA Letter of Support for Thune INVEST Act of 2017

Comment Letter The AICPA submitted a letter supporting Senator Thune’s Investment in New Ventures and Economic Success Today (INVEST) Act of 2017 (S. 1144) which was introduced in Congress on May 17, 2017.
Published on June 26, 2017

American Institute of CPAs

Article
Published on June 26, 2017

AICPA Not-for-Profit Section

Overview The Not-for-Profit Section of AICPA is a community for not-for-profit professionals and their business advisors.
Published on June 26, 2017

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