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It details the testing windows available throughout the year for the examination, specifying periods from January through February, April through May, July through August, and October through November. Additionally, it outlines a distinct AICPA Review & Update period when the exam is unavailable, scheduled for March, June, September, and December. The content is further broken down into two primary modules: Auditing and Attestation and Financial Accounting and Reporting. Under Auditing and Attestation, the document lists six key areas: Engagement Planning, Internal Control, Evidence, Reporting, Audit Sampling, and Auditing with Technology. For Financial Accounting and Reporting, a more extensive list of nineteen sub-topics is provided, ranging from Basic Theory and Financial Reporting, Inventory, and Fixed Assets to more complex areas like Deferred Taxes, Stockholder’s Equity, Investments, Statement of Cash Flows, Business Combinations and Consolidations, Derivative Instruments and Hedging Activities, Governmental Accounting, and Not-for-Profit Accounting. A proficiency scale is also presented, allowing individuals to self-assess their familiarity with each module and sub-topic, with categories including Proficient, Fairly proficient, Generally familiar, and Not familiar. This outline serves as a crucial guide for exam candidates to understand the scope and structure of the AICPA exam, facilitating targeted study and preparation.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/aicpa-exam-structure-and-content-outline/180314/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/aicpa-exam-structure-and-content-outline/180314.png","ImageObject",300,407,{"name":92,"@type":93},"Stanley","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-09-19","2026-09-02",true,{"@type":102,"interactionType":103,"userInteractionCount":14},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What are the testing windows for the AICPA exam?","Question",{"text":112,"@type":113},"The AICPA exam is available during specific testing windows throughout the year, including January through February, April through May, July through August, and October through November. There are also dedicated AICPA Review & Update periods when the exam is unavailable, typically in March, June, September, and December.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What are the main modules covered in the AICPA exam?",{"text":117,"@type":113},"The AICPA exam is divided into two main modules: Auditing and Attestation, and Financial Accounting and Reporting. Each module covers a range of specific sub-topics crucial for accounting professionals.",{"name":119,"@type":110,"acceptedAnswer":120},"What proficiency levels are used for self-assessment in the AICPA exam outline?",{"text":121,"@type":113},"The proficiency levels used for self-assessment include Proficient, Fairly proficient, Generally familiar, and Not familiar. These categories help candidates gauge their understanding of the various modules and sub-topics within the exam content.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},180314,1788340259,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":14,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":129,"read_time":36},2336477405376,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","| Testing Window (Exam Available) | January through\u003Cbr>February | April through May | July through August | October through\u003Cbr>November |\n| --- | --- | --- | --- | --- |\n| AICPA Review & Update (Exam Unavailable) | March | June | September | December |\n\n\n| No. | Module | Proficient | Fairly\u003Cbr>proficient | Generally\u003Cbr>familiar | Not\u003Cbr>familiar |\n| --- | --- | --- | --- | --- | --- |\n|  | AUDITING AND ATTESTATION |  |  |  |  |\n| 1 | Engagement Planning |  |  |  |  |\n| 2 | Internal Control |  |  |  |  |\n| 3 | Evidence |  |  |  |  |\n| 4 | Reporting |  |  |  |  |\n| 5 | Audit Sampling |  |  |  |  |\n| 6 | Auditing with Technology |  |  |  |  |\n|  | FINANCIAL ACCOUNTING AND\u003Cbr>REPORTING |  |  |  |  |\n| 7 | Basic Theory and Financial Reporting |  |  |  |  |\n| 8 | Inventory |  |  |  |  |\n| 9 | Fixed Assets |  |  |  |  |\n| 10 | Monetary Current Assets and Current Liabilities |  |  |  |  |\n| 11 | Present Value |  |  |  |  |\n| 12 | Deferred Taxes |  |  |  |  |\n| 13 | Stockholder’s Equity |  |  |  |  |\n| 14 | Investments |  |  |  |  |\n| 15 | Statement of Cash Flows |  |  |  |  |\n| 16 | Business Combinations and Consolidations |  |  |  |  |\n| 17 | Derivative Instruments and Hedging Activities |  |  |  |  |\n| 18 | Miscellaneous |  |  |  |  |\n| 19 | Governmental Accounting |  |  |  |  |\n| 20 | Not-for-Profit Accounting |  |  |  |  |","cbCaionWF9HFNRy7","https://ap.wps.com/l/cbCaionWF9HFNRy7","pdf",135754,16,"English","# Auditing and Attestation\n## 1 Engagement Planning\n## 2 Internal Control\n## 3 Evidence\n## 4 Reporting\n## 5 Audit Sampling\n## 6 Auditing with Technology\n# Financial Accounting and Reporting\n## 7 Basic Theory and Financial Reporting\n## 8 Inventory\n## 9 Fixed Assets\n## 10 Monetary Current Assets and Current Liabilities\n## 11 Present Value\n## 12 Deferred Taxes\n## 13 Stockholder’s Equity\n## 14 Investments\n## 15 Statement of Cash Flows\n## 16 Business Combinations and Consolidations\n## 17 Derivative Instruments and Hedging Activities\n## 18 Miscellaneous\n## 19 Governmental Accounting\n## 20 Not-for-Profit Accounting","[{\"question\":\"What are the testing windows for the AICPA exam?\",\"answer\":\"The AICPA exam is available during specific testing windows throughout the year, including January through February, April through May, July through August, and October through November. There are also dedicated AICPA Review \\u0026 Update periods when the exam is unavailable, typically in March, June, September, and December.\"},{\"question\":\"What are the main modules covered in the AICPA exam?\",\"answer\":\"The AICPA exam is divided into two main modules: Auditing and Attestation, and Financial Accounting and Reporting. Each module covers a range of specific sub-topics crucial for accounting professionals.\"},{\"question\":\"What proficiency levels are used for self-assessment in the AICPA exam outline?\",\"answer\":\"The proficiency levels used for self-assessment include Proficient, Fairly proficient, Generally familiar, and Not familiar. These categories help candidates gauge their understanding of the various modules and sub-topics within the exam content.\"}]","AICPA Exam Structure and Content Outline | PDF"]