CONTENT SPECIFICATION OUTLINES(CSOs)

　　The outline portions of the content specifications identify the extent of the technical content to be tested on each of the four sections of the Uniform CPA Examination.The outlines list the areas，groups,and topics to be tested in the following manner：

　　I.(Roman numeral)Area

　　A.(Capital letter)Group

　　1.(Arabic numeral)Topic

　　Each outline is followed by information about selected publications that candidates may study to prepare for the Uniform CPA Examination.

　　Weights

　　The percentage range following each area represents the approximate percentage of total test questions associated with the area.The ranges are designed to provide flexibility in building the examination,and the midpoints of the ranges for all areas in each section total 100%.The examination questions will be selected from each area to fall within the percentage allocation range.No percentages are given for groups or topics.The presence of several groups within an area or several topics within a group does not imply equal importance or weight will be given to these groups or topics on an examination.