Reports & Research


The AICPA Board of Examiners (BOE), its Committees or Task Forces and the AICPA Examinations Team periodically commission research, surveys and other forms of information gathering to ensure that the CPA examination continues to meet its mission of protecting the public interest. These projects may include white papers, focus groups, online surveys, in-depth interviews, Practice Analyses and psychometric research.





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Invitation to Comment
Invitation to comment overview & questionnaire.


CBT Volume Task Force Report to State Boards of Accountancy
An analysis of the lower than expected CPA Examination volume during the first year of CBT, with recommendations for volume increase.


Setting Passing Score on the Uniform CPA Examination
This white paper provides the context for setting passing scores on the CPA Examination.


Academic survey gauges educators' awareness, readiness for the computer-based exam


In-Depth Interviews with Accounting Faculty from Historically Black Colleges and other Minority Institutions.

CPA Examination Reform Student and Young Professional Focus Group Research

Download the Practice Analysis of Certified Public Accountants Report

Uniform CPA Examination Content Specifications Update Study: General Business Knowledge Required by CPAs in Public Accounting and Related Documents

Discussion Memorandum:
The Role of Essay Questions and Problems in the Uniform CPA Examination (September 15, 1999) (Available as a PDF document.)*

The Uniform CPA Examination is one of the least costly professional examinations.
A white paper compares licensure-related examination costs for the top eight professions in the United States.

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