Content Survey for the Next CPA Exam

What should be tested on the CPA Exam?

On November 5, the AICPA distributed a content survey to nearly 66,000 randomly selected direct supervisors of newly licensed CPAs and newly licensed CPAs from all 55 jurisdictions that license CPAs. In addition to the ongoing work of the AICPA’s Board of Examiners who monitor and evaluate the content tested on the CPA Exam, the AICPA is conducting this large-scale survey as part of a comprehensive research project to determine the knowledge and skills necessary of newly licensed CPAs in today’s changing profession.

The survey explores each content area on the CPA Exam to validate information gathered during initial research and to understand the breadth and depth to which a particular subject area should be tested.

Breakdown of the survey distribution includes 52,000 direct supervisors and 14,000 newly licensed CPAs, and eligibility to participate was based on years of licensure. Respondents to the survey are asked to rate the statements and address content topics, as well as identify the level of skills to test on those content topics, by describing tasks that newly licensed CPAs may be required to perform. Each statement is rated for relevance, criticality and frequency related to a newly licensed CPA’s job.

Participation in the survey provides an opportunity for those in the profession to contribute their input to ensure that CPAs of tomorrow continue to have the knowledge and skills demanded by the increasing complex global economy. If you have any questions regarding the survey, please e-mail