CPA CSOs - CPA Examination Content Specifications Issued...

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CPA Examination Content Specifications Issued June 14, 2002; references updated October 19, 2005 Uniform CPA Examination Examination Content Specifications Originally issued June 14, 2002 References updated October 19, 2005 The outline portions of the content specifications contained on the following pages identify the technical content to be tested on each of the four sections of the revised Uniform CPA Examination. Each major content area in the outline is preceded by a Roman numeral and is followed by percentages that represent the range of total test points associated with that content area. Examination items will be selected from the content represented by the capital letters and Arabic numerals listed under each Roman numeral. The presence of several groups within an area or several topics within a group does not imply equal importance or weight will be given to these groups or topics on an examination. The outlines list the areas, groups, and topics to be tested: I. ( Roman Numeral ) Area A. ( Capital letter ) Group 1. ( Arabic numeral ) Topic Each outline is followed by information about selected publications that candidates may study to prepare for the Uniform CPA Examination. Skills Identification of the skills needed by entry-level CPAs was an integral component of the 2000 Practice Analysis . The skills identified as necessary for protection of the public interest include the abilities to communicate, perform research and analyze information, as well as other higher- order skills such as judgment and understanding. Definitions: Communication is the ability to effectively elicit and/or express information through written or oral means. Research is the ability to locate and extract relevant information from available resource material. Analysis is the ability to organize, process, and interpret data to provide options for decision- making. 1
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Issued June 14, 2002; references updated October 19, 2005 Judgment is the ability to evaluate options for decision-making and provide an appropriate conclusion. Understanding is the ability to recognize and comprehend the meaning and application of a particular matter. Candidates will be required to demonstrate their ability to apply these skills in each section of the Uniform CPA Examination in the context of the content knowledge. Skills assessments for the revised examination are in the process of being finalized. They will, however, be made using a variety of methods, such as simulations, or relational case studies, which will test candidates’ knowledge and skills using work-related situations. Simulations will require candidates to have basic computer skills, knowledge of common spreadsheet and word processing functions, the ability to use a financial calculator or a spreadsheet to perform standard financial calculations, and the ability to use electronic tools such as databases. The Board of Examiners will assign weights to skills for each section in a manner similar to the weights attached to knowledge. 2
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This note was uploaded on 04/06/2011 for the course ECON 3332 taught by Professor Craig during the Spring '11 term at Rensselaer Polytechnic Institute.

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CPA CSOs - CPA Examination Content Specifications Issued...

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