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May 2009 » Upcoming Changes to the CPA Exam
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Teresa T. King, PhD, CPA, and H. Wayne Cecil, PhD, CPA, and Christine P. Andrews, DBA, CPA
On October 17, 2008, the AICPA Board of Examiners (BOE) finalized its report, Content and Skill Specifications for the Uniform CPA Examination (CSS). The 2008 CSSs are based on inputs from all segments of the professional community and took more than two years to complete. They will serve as the blueprint for content and skill requirement changes to be made to the CPA exam in the near future. The implementation date is expected to be set in 2009 following an update for the testing of International Financial Reporting Standards (IFRS). This article summarizes the practice analysis process; the upcoming changes; and the implications for educators, CPA exam candidates, and accounting practitioners.
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