Changes in Uniform CPA Exam

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The November 2003 CPA exam is scheduled to be the last paper-and-pencil CPA exam. Thereafter, the exam will be computerized. The format, as approved by the AICPA, also will change, so that the four sections will be:


  • Auditing & Attestation

  • Financial Accounting and Reporting

  • Regulation

  • Business Environment and Concepts

Unlike the existing format, the new computer-based test, scheduled to commence in early 2004, will incorporate the assessment of critical skills, such as research and communication, and will include increased emphasis on information technology, general business knowledge, as well as broadening the scope of the examination in the audit and attest area.