PwC responds to the AICPA’s CPA Exam Exposure Draft
Read PwC’s comments on the changes the AICPA has proposed to the CPA Examination to better focus its content on the critical knowledge and skills required of newly licensed CPAs in today’s environment.
Overview
PwC has responded to the AICPA’s combined exposure draft and invitation to comment that proposes changes to the content of the CPA Exam to maintain its relevance to the critical knowledge and skills required of newly licensed CPAs. The proposed changes focus on the current impact of technology on the profession and the work performed by newly licensed CPAs in today’s environment. Specifically, the proposals support the need for newly licensed CPAs to have increased knowledge and skills related to:
Understanding the business
Digital and data-driven mindset including data analytics
Reliance on System and Organization Controls reports
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