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美国CPA考试大纲

目前适用的美国CPA考试大纲和将于2013年适用的考试大纲

注:2013年考试大纲相比较2012年考试大纲变化不大,变化主要包含:
1)澄清部分语言表述
2)删除部分重复表述
3)索引文献的部分更新
4)文字编辑更新

Examination content refers to CPA Examination questions – multiple-choice, written communication, and simulations – reflecting the subject matter eligible to be tested, as specified in the Content and Skill Specification Outlines (CSOs/SSOs).

Download: CSOs/SSOs (Effective July 1, 2011 - December 31, 2012)


Announcement: CSO Update Effective January 1, 2013
On October 1, 2011 the AICPA Board of Examiners (BOE) approved changes to the CPA Exam Content Specification Outline (CSO) that will be effective on January 1, 2013. The changes include; general improvements for clarity; the removal of redundancies across the CSOs; a reference review and update; and general editorial updates.

CSOs/SSOs Effective January 1, 2013

    Examination content development is a major AICPA effort, involving hundreds of CPA volunteers who spend literally thousands of hours every year on the development of new examination questions.  A constant flow of new questions is necessary to maintain the vitality and credibility of the CPA Examination.
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