AICPA Content Specification Outline
Purpose
The AICPA publishes the Content Specification Outlines to guide students in studying for the Exam.
The purpose of the outlines are to:
- Ensure consistent coverage of subject matter from one Exam to the next.
- Provide guidance to those who are responsible for preparing the Exam in order to ensure a balanced Exam.
- Assist candidates in preparing for the Exam by indicating subjects that may be covered by the Exam.
- Alert accounting educators about the subject matter considered necessary to prepare for the Exam.
The outlines are divided into four parts consistent with the breakdown of the Exam: LPR, Auditing, Accounting and Reporting and Financial Accounting and Reporting. Additionally, the AICPA recently formulated a section for "Information Technology Topics" to introduce the information technology knowledge and skills that will be tested on the Exam.
The approximate weight given to each area is indicated by the percentage listed.
Nondisclosure
The CPA Exam has been a closed Exam since May 1996. What this means to candidates is that questions and unofficial answers from recent exams are no longer released. Therefore, more importance is placed on the Content Specification Outline. Candidates are not allowed to keep or receive their question booklets after the Exam. Candidates must also sign an agreement not to reveal the questions or answers after the test is administered.
From what source does ExamMatrix derive its questions?
- Questions from previous Exams
- Questions from a team of renowned educators, industry experts and internal CPAs
Please click on the following link to be taken to the complete:
AICPA Content Specification Outline |