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1、CONTENTANDSKILLSPECIFICATIONSFORTHEUNIFORMCPAEXAMINATIONApprovedbytheBoardofExaminersAmericanInstituteofCertifiedPublicAccountantsMay15,2009UpdateApprovedonOctober1,2012EffectiveDate:January1,2014ExaminationsTeamAmericanInstituteofCertifiedPublicAccountants100Princ
2、etonSouthSuite200Ewing,NJ08628COPYRIGHT©2011BYAMERICANINSTITUTEOFCERTIFIEDPUBLICACCOUNTANTS,INC.CONTENTSPECIFICATIONOUTLINES(CSOs)TheoutlineportionsofthecontentspecificationsidentifytheextentofthetechnicalcontenttobetestedoneachofthefoursectionsoftheUniformCPAExami
3、nation.Theoutlineslisttheareas,groups,andtopicstobetestedinthefollowingmanner:I.(Romannumeral)AreaA.(Capitalletter)Group1.(Arabicnumeral)TopicEachoutlineisfollowedbyinformationaboutselectedpublicationsthatcandidatesmaystudytopreparefortheUniformCPAExamination.Weigh
4、tsThepercentagerangefollowingeacharearepresentstheapproximatepercentageoftotaltestquestionsassociatedwiththearea.Therangesaredesignedtoprovideflexibilityinbuildingtheexamination,andthemidpointsoftherangesforallareasineachsectiontotal100%.Theexaminationquestionswill
5、beselectedfromeachareatofallwithinthepercentageallocationrange.Nopercentagesaregivenforgroupsortopics.Thepresenceofseveralgroupswithinanareaorseveraltopicswithinagroupdoesnotimplyequalimportanceorweightwillbegiventothesegroupsortopicsonanexamination.AuditingandAtte
6、station(AUD)TheAuditingandAttestationsectiontestsknowledgeandunderstandingofthefollowingprofessionalstandards:AuditingstandardspromulgatedintheUnitedStatesofAmerica(relatedtoauditsofan“Issuer”(apubliccompany),a“Nonissuer”(anentitythatisnotapubliccompany),government
7、alentities,not-for-profitentities,andemployeebenefitplans,standardsrelatedtoattestationandassuranceengagements,andstandardsforperformingaccountingandreviewservices.Candidatesareexpectedtodemonstrateanawarenessof:(1)theInternationalAuditingandAssuranceStandardsBoard
8、(IAASB)anditsroleinestablishingInternationalStandardsonAuditing(ISAs),(2)thedifferencesbetweenISAsandU.S.auditingstandards,and(3)theauditrequirem
