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 SERVICE ORGANIZATIONS INFORMATION FOR CPAS

Overview The AICPA has introduced SERVICE ORGANIZATION CONTROL REPORTS® and identified 3 different engagements (SOC 1, SOC 2 and SOC 3) that involve reporting on controls at a service organization.
Published on March 30, 2017

AICPA Firm-Based Retirement For Firms

Article The AICPA offers firm-based retirement options for members and firms.
Published on March 30, 2017

AICPA Leadership

Directory AICPA Executive Staff, their professional backgrounds and current efforts within the Institute, as well as leadership communications delivered by AICPA executives and volunteer leaders, covering issues affecting Institute programs and the accounting profession.
Published on March 30, 2017

Service Organization Control (SOC) Reports

Overview System and Organization Controls (SOC) reporting is a suite of service offerings CPAs may provide in connection with system-level controls of a service organization and system or entity-level controls of other organizations.
Published on March 30, 2017

AICPA Member Discount Program

Article The AICPA offers discounts on products and services from premium brands to its members.
Published on March 30, 2017

Accounting Professors Curriculum Resource

Toolkit The curriculum resource offers award-winning accounting curricula designed to encourage faculty and expand the knowledge of accounting students.
Published on March 30, 2017

Mobile Workforce Overview

Overview This page discusses the Mobile Workforce legislation and issues involved.
Published on March 30, 2017

EDGE Experience

Conference Overview EDGE is all about your professional role today, your goals for the future and how to close the gap with new leadership and communication skills, technical know-how, expanded career connections and so much more.
Published on March 30, 2017

Identity Theft Tax Advocacy Efforts

Comment Letter The AICPA submitted tax advocacy comment letters on Identity Theft. AICPA discuss recommendations on identity protection personal identification numbers, address change verification, acceleration of due dates, multiple refunds and penalties.
Published on March 30, 2017

Nonattest Services Frequently Asked Questions and Answers

FAQ The ethics division's frequently asked questions and answer document for nonattest services.
Published on March 30, 2017

Small Firm Solutions Newsletter

Overview Small Firm Solutions, a PCPS online publication,  cover news, topics and developments realting to practice management, auditing, accounting, small firms and more.
Published on March 30, 2017

Barry C. Melancon, CPA, CGMA

Biography Barry C. Melancon, President and CEO at the AICPA and CEO of the Association of International Certified Professional Accountants, directs operations in NY; Durham, NC; Ewing, NJ and Washington, DC. He represents the Institute with state, national and international organizations and is sought after by key opinion leaders for his expertise.
Published on March 30, 2017

Small Firm Solutions (Archived articles - 2016)

Overview This archive page contains past 2016 Small Firm Solution articles written to help sole practitioner and small firm members make the most of their opportunities and keep track of important new developments in the profession.
Published on March 30, 2017

PCPS Tax Resources

Overview The following resources and information will be helpful tools for your practice and will help you understand and apply the tax laws and stay informed of new developments.
Published on March 30, 2017

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