Uniform CPA Exam Practice Analysis

January 6, 2020

The current Practice Analysis is a focused research effort that targeted the impact of the technology revolution on the work of nlCPAs, which will result in changes to the CPA Exam. As a part of the research, we also re-examined current CPA Exam content to identify areas that may no longer be critical for nlCPAs in their role of protecting the public. 

A Practice Analysis is a comprehensive, in-depth research effort that documents the state of the profession and investigates the current role of a nlCPA; specifically the knowledge and skills most relevant to their work and their part in protecting the public interest. It is one of several ways our Examinations team keeps the CPA Exam aligned with professional practice. We last conducted a Practice Analysis beginning in late 2013 through April 1, 2016, which led to the current CPA Exam structure. The creation and implementation of the CPA Exam Blueprints provided a strong platform for future changes.

With the Practice Analysis research completed, AICPA has published a document comprising two parts: 

  • An Exposure Draft that outlines planned CPA Exam updates, including content to be added, changed or deleted.
  • An Invitation to Comment that gives stakeholders the opportunity to provide further input on related topics or potential changes that are longer-term proposals and require further considerations. 

Be sure to share your thoughts by April 30, 2020. If you have questions, please contact practiceanalysis@aicpa.org.



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