February 23, 2010

This page is devoted to CBT-e – the name given to a collection of projects that will result in a new release of the Uniform CPA Examination. (CBT stands for Computer-Based Testing and the "e" for evolution.) Information about the development of the CBT-e initiative and its progress toward implementation is documented on this page.

As information about CBT-e changes becomes available, announcements will be posted on the right.  Be sure to check this page on a regular basis!


Invitation to Comment (ITC) and Responses
In October 2007, the AICPA Board of Examiners (BOE) sought input from accountancy boards and other stakeholders on a series of recommended examination changes by authorizing the release of an Invitation to Comment (ITC) on Proposed CPA Examination Improvements. (Click here to view.) Eighty-two ITC responses were received. (Click here to view summary.)

BOE Approves CBT-e
After reviewing all ITC responses, the BOE made decisions on the proposed CBT-e changes in the spring of 2008. (Click here to view a summary of BOE decisions.)

CBT-e Changes Will Be Extensive

The following are just some of the many changes that will be implemented on January 1, 2011, when CBT-e is launched:

  • New Uniform CPA Examination Content and Skill Specification Outlines (CSOs/SSOs), including International Financial Reporting Standards (IFRS), will go into effect.
  • A new release of authoritative literature, with codified FASB Accounting Standards, and a new research task format will be introduced on the CPA Examination.
  • The components of CPA Examination sections will be reorganized, with all written communication tasks to be concentrated in one section – Business Environment and Concepts (BEC); section time allocations will be adjusted.
  • Short Task-Based Simulations (TBS) will replace simulations in the current (long) format in Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG).

Standard-Setting Announcement Letter (February 5, 2010)

Standard-Setting Panel Nomination Announcement (February 5, 2010)

CBTe Section Time and Section Weight Announcment Letter (November 30, 2009)

CBTe Implementation Announcment Letter (September 25, 2009)

(effective January 1, 2011) Uniform CPA Examination Content Specification Outline (CSO) and Skill Specification Outline (SSO)