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2014年AICPA考试大纲
CONTENT AND SKILL
SPECIFICATIONS FOR THE
UNIFORM CPA EXAMINATION
Approved by the Board of Examiners
American Institute of Certified Public Accountants
May 15, 2009
Update Approved on October 1, 2012
Effective Date: January 1, 2014
Examinations Team
American Institute of Certified Public Accountants
100 Princeton South
Suite 200
Ewing, NJ 08628
COPYRIGHT © 2011 BY AMERICAN
INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, INC.
CONTENT SPECIFICATION OUTLINES (CSOs)
The outline portions of the content specifications identify the extent of the technical content to be
tested on each of the four sections of the Uniform CPA Examination. The outlines list the areas,
groups, and topics to be tested in the following manner:
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.
Weights
The percentage range following each area represents the approximate percentage of total test
questions associated with the area. The ranges are designed to provide flexibility in building the
examination, and the midpoints of the ranges for all areas in each section total 100%. The
examination questions will be selected from each area to fall within the percentage allocation range.
No percentages are given for groups or topics. 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.
Auditing and Attestation (AUD)
The Auditing and Attestation section tests knowledge
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