Uniform CPA Examination Practice Analysis 2019

CPA Exam Practice Analysis

As a part of our Examinations team’s ongoing efforts to maintain the validity, reliability, and relevance of the Uniform CPA Examination® (CPA Exam), we conduct periodic research to learn more about the current state of the profession and the work of newly licensed CPAs (nlCPAs). The findings of our research inform potential changes and updates to the CPA Exam and help us maintain its alignment with professional practice.

Building on the foundation of the last Practice Analysis completed in 2016, our team began a targeted Practice Analysis in early 2019 to assess the impact of audit analytics and technology on the work performed by nlCPAs. We also reexamined the assessment of core accounting competencies that all CPAs must possess in order to protect the public interest.

With the Practice Analysis research completed, our team published a document comprising two parts: 

  • An Exposure Draft that outlines planned CPA Exam updates, including content to be added, changed or deleted.
  • An Invitation to Comment that gives stakeholders the opportunity to provide further input on related topics or potential changes that are longer-term proposals and require further considerations. 

We will accept comments until April 30, 2020. If you have questions, please contact practiceanalysis@aicpa.org.

Watch: Practice Analysis Webcast (January 15 recording)

Frequently Asked Questions (FAQs)