

#Cpa study material 2020 manual#
Obtaining an understanding of the IT systems that are used for financial reportingĮffect of key controls (ie, manual controls, IT general controls, application controls) on the completeness and reliability of data What are the 2021 CPA Exam Changes? AUD CPA Exam Changes Effective July 1, 2021: New Content Added to AUDĬonsideration of technology’s impact on an entity and its environment These changes specifically add, remove and alter content and scope of content available for testing. Recently, the AICPA released a new set of Blueprints, which will take effect on July 1, 2021, and include changes to all four sections. These Blueprints can be used as the base to your studies, and you can build off it with an exam review course.Įach CPA Exam section has its own section on the Blueprints detailing the minimum level of knowledge and skills you’ll need to pass the CPA exam. The Blueprints also include scoring weights assigned to each content area.
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develop a detailed engagement plan) for each content topic (e.g. CPA Exam Changes What are the CPA Exam Blueprints?Įvery year, and sometimes twice per year, the AICPA updates and publishes the CPA Exam Blueprints, a document explaining what is tested on the CPA Exam, as well as the skills (e.g.
