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The business world is continuously changing and the accounting profession is evolving. Preliminary research indicates that to meet the changing needs of the profession in protecting the public interest, newly licensed CPAs must possess and demonstrate higher order skills.

The AICPA, under the oversight of the Board of Examiners, is leading the development of the next version of the Uniform CPA Examination to ensure continued alignment with the changing profession. The Institute is conducting a comprehensive research project known as a Practice Analysis that utilizes interviews, focus groups, surveys, anInvitation to Comment and an Exposure Draft of changes to gather information from stakeholders. The Invitation to Comment and Exposure Draft are public documents that will be issued to the profession requesting feedback on specific questions. The information gathered from the Practice Analysis will determine the content, design and structure of the next version of the CPA Exam. The changes to the Exam will be announced in 2016, and the next version will be launched in 2017.


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