The business world faces ongoing change, necessitating the evolution of the accounting profession. Research conducted by the AICPA indicated that to meet the shifting needs of the profession in protecting the public interest, newly licensed CPAs must possess and demonstrate higher-order skills such as critical thinking and analytical ability.
The AICPA Examinations team, with oversight by the Board of Examiners, led the development of the next version of the Uniform CPA Examination to maintain continued alignment with the dynamic accounting profession. A comprehensive research project known as a Practice Analysis utilized interviews, focus groups, surveys, an Invitation to Comment, and an Exposure Draft of proposed Exam changes to gather input from stakeholders. The information gathered from the Practice Analysis helped drive the content, design and structure of the next version of the CPA Exam that will launch on April 1, 2017.