CPA Examination Announcements
COSO ERM Framework Testing Eligibility (February 21, 2018)
On September 6, 2017, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) released Enterprise Risk Management - Integrating with Strategy and Performance. In accordance with the CPA Exam Policy on New Pronouncements, the new enterprise risk management framework is eligible for testing on the Uniform CPA Examination in the testing window beginning on April 2, 2018.
As part of the process of periodically reviewing the Exam Blueprints, the Board of Examiners approved changes to the BEC Blueprint to update task statements in Area I, Group B (Corporate Governance – Enterprise risk management frameworks) and to the References to align the Exam Blueprints with the new enterprise risk management framework. The timing of the Exam Blueprints changes does not impact the eligibility date for testing the new enterprise risk management framework of April 2, 2018.
Exam Blueprint Webcast (February 21, 2018)
Did you miss our February 15 webcast? View the recording.
New Tax Law Testing in 2019 (February 1, 2018)
The AICPA Board of Examiners (BOE) recently approved January 1, 2019 (19Q1) as the date on which content related to the “Tax Cuts and Jobs Act” (Public Law No. 115-97 An act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018) will be eligible for testing on the Uniform CPA Examination (the Exam).
The Exam will continue to test candidates on the tax laws and regulations in effect before the enactment of the Tax Cuts and Jobs Act through the 18Q4 test window ending on December 10, 2018. The Exam’s Authoritative Literature will continue to include (through December 10, 2018) the Internal Revenue Code as published before the enactment of the Tax Cuts and Jobs Act. In accordance with existing policy, there will be a simultaneous introduction of content related to the Tax Cuts and Jobs Act and removal of content related to the previous tax law.
No provisions of the Tax Cuts and Jobs Act, including those retroactive to periods before December 31, 2017, will be eligible for testing until January 1, 2019.
CPA Exam Blueprints Published (January 22)
New CPA Exam Blueprints, effective July 1, 2018 are now available on the CPA Examination Content page.
CPA Exam to Phase in Testing of PCAOB Standard (January 9, 2018)
On June 1, 2017, the Public Company Accounting Oversight Board ("PCAOB" or "Board") adopted a new standard, The Auditor's Report on an Audit of Financial Statements when the Auditor Expresses an Unqualified Opinion (PCAOB Release No. 2017-001). The Securities and Exchange Commission approved the standard on October 23, 2017. The Board adopted a phased approach to the effective dates for the new requirements. The final standard and amendments will take effect as follows: All provisions other than those related to critical audit matters will take effect for audits of fiscal years ending on or after December 15, 2017; and provisions related to critical audit matters will take effect for audits of fiscal years ending on or after June 30, 2019 for large accelerated filers; and for fiscal years ending on or after December 15, 2020 for all other companies to which the requirements apply.
PCAOB Release No. 2017-001 will become eligible for testing on the Uniform CPA Examination using a phased approach. All provisions other than those related to critical audit matters will be eligible for testing beginning on July 1, 2018. Provisions related to critical audit matters will be eligible for testing beginning on July 1, 2019.
New Tax Law and the CPA Exam (January 1, 2018)
The President of the United States signed the Tax Cut and Jobs Act into law in December 2017. Given its extensive effect, the AICPA is working with its Board of Examiners (BOE) to determine the timeline for introducing the law into the Uniform CPA Examination. Once a final implementation timeline is determined, the AICPA will notify stakeholders in early 2018. No testing of this legislation will occur prior to July 1, 2018.
New Sample Test and Tutorials Now Available (December 18, 2017)
Applicable for candidates who plan to test on or after April 1, 2018. This includes a helpful tutorial video that provides an overview of changes that take effect on April 1, 2018.
Access 2018 Score Release Dates Now (December 18, 2017)
Specific release dates for candidates planning to sit in 2018 Q1, Q2 and Q3 are provided in the Score Release Timeline section of the AICPA Exam web page.
Q2-Q4 2018 Score Release Dates Announced
The score release dates for the 2018 Q2, Q3 and Q4 testing windows are now posted.
2018 Score Release Dates Available
CPA Score release dates for all 2018 windows are posted in the Score Release Timeline section.
Trinidad & Tobago
Exam information for international U.S. CPA candidates may be found here or on the NASBA website. For a list of testing centers in Brazil, visit prometric.com
How is the Uniform CPA Examination Scored? ( posted April 24, 2017)
This recently updated document provides a non-technical explanation of CPA Exam scoring.
2017 CPA Exam Booklet Published (posted April 17, 2017)
The 2017 edition of the Uniform CPA Examination booklet is available for download.
Q1 2017 CPA Examination Pass Rates Posted (posted March 31, 2017)
Candidate pass rates for the first quarter testing window of 2017 are available for viewing.
Next Version Examination Webcast Link Available (posted February 23, 2017)< This valuable event, held in February 2017, provides a thorough overview of the next version Uniform CPA Examination, including content, structure, the administration process, as well as essential tips to help navigate and prepare for the Exam.
Next Version Examination Testlet Structure Finalized (posted February 1, 2017)
The testlet structure for the next version of the Uniform CPA Examination, which launches April 1, 2017, has been finalized. The previously announced structure presented a range for the number of task-based simulations (TBS) to appear within each section (AUD, FAR and REG 8 – 9 TBS; BEC 4 – 5 TBS). Based on further analysis, each Examination section will include TBS based on the lower end of range to allow prepared candidates sufficient time to complete the section within the allotted testing time.
Board of Examiners Releases Approved Blueprint Changes (posted January 1, 2017)
Download the approved changes to the CPA Examination Blueprints, effective January 1, 2018
Q1/Q2 2017 Score Release Dates Now Available (posted December 21, 2016)
Find out when scores will be released in the first two testing windows of 2017. Note that Q2 will have only one score release following the close of the window due to standard setting for the next version Examination.
Notice to Candidates Planning to Sit for BEC or REG beginning in Q2 2017 (posted December 15, 2016)
If you plan to sit for the BEC or REG sections on or after April 1, 2017, please note the earliest you may schedule your test is March 11, 2017. This scheduling hold supports the change to the BEC and REG sections, which increase from three to four hours each as of April 1, 2017. Seats will be available for candidates who plan to sit for the BEC or REG sections in early April. Note: This announcement does not impact AUD or FAR test scheduling for April 1 and beyond. AUD and FAR scheduling may be done now on the Prometric website.
Score Release Hold Reminder for Next CPA Examination (posted December 15, 2016; revised post April 17, 2017)
Candidates planning to sit for the Examination in 2017 Q2, Q3 or Q4 are reminded that scores will be held and released once following the close of each window. These holds allow the AICPA Board of Examiners time to review candidate performance data and set a passing score. Should a candidate have a concern that the score release holds will impact their ability to complete the Examination within 18 months, he/she must contact their local state board of accountancy for guidance. The score release dates are as follows:
April 1 - May 31
July 1 - September 10
October 1 - December 10
Approximate Release Date of Candidate Scores
August 17 (AUD, FAR, REG)
August 21 (BEC)
"What to Expect from the Next Examination" webcast (posted November 11, 2016)
Missed the November 9 webcast hosted by the AICPA and NASBA? Click the link to access the recording.
CPA Examination 2016 Q3 Pass Rates Now Available (posted October 1, 2016)
Pass rates for the third quarter of the Examination are now accessible
Information on Examination Content Changes (posted January 1, 2016)
The Content and Skill Specification Outlines (CSOs/SSOs) for 2016 are available for download. View the full outline or a summary of changes.
AICPA BOE Revises Policy on New Pronouncements
The AICPA Board of Examiners (BOE) approved revisions to the CPA Examination Policy on New Pronouncements at its October meeting. The revised policy becomes effective with the testing window beginning on April 1, 2016 and will be applied to all accounting and auditing pronouncements issued after July 1, 2015. Standards issued prior to July 1, 2015 remain subject to the former CPA Examination Policy on New Pronouncements.
FAR Section: Converged revenue recognition standards not to be tested until January 1, 2018
The AICPA Board of Examiners has decided that IFRS 15, Revenue from Contracts with Customers, will not be tested in the FAR section of the CPA Examination until January 1, 2018.
The Content and Skill Specification Outlines (CSOs/SSOs) for 2016 are available for download. View the or a .The AICPA Board of Examiners (BOE) approved revisions to the CPA Examination Policy on New Pronouncements at its October meeting. The revised policy becomes effective with the testing window beginning on April 1, 2016 and will be applied to all accounting and auditing pronouncements issued after July 1, 2015. Standards issued prior to July 1, 2015 remain subject to the former CPA Examination Policy on New Pronouncements.The AICPA Board of Examiners has decided that IFRS 15, Revenue from Contracts with Customers, will not be tested in the FAR section of the CPA Examination until January 1, 2018.