Uniform CPA Examination Practice Analysis 2019

CPA Exam Practice Analysis

As a part of the AICPA’s ongoing efforts to maintain the validity, reliability, and relevance of the Uniform CPA Examination® (CPA Exam), we conduct periodic research to learn more about the current state of the profession and the work of newly licensed CPAs (nlCPAs). The findings of our research inform potential changes and updates to the CPA Exam and help us maintain its alignment with professional practice.

Building on the foundation of the last Practice Analysis completed in 2016, our team began a targeted Practice Analysis in early 2019 to assess the impact of audit analytics and technology on the work performed by nlCPAs. We also reexamined the assessment of core accounting competencies that all CPAs must possess to protect the public interest. In 2019, we published an Exposure Draft and Invitation to Comment that received more than 180 responses.

Using information compiled during our research, and after reviewing the responses, we developed an updated CPA Exam Blueprint, which details CPA Exam content eligible for testing as of July 1, 2021. To learn more about how the CPA Exam content updates and the overall Practice Analysis, please review our Practice Analysis Final Report.

If you have questions, contact practiceanalysis@aicpa.org.

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