Objective: The Committee oversees the REG Core section and the Tax Compliance and Planning (TCP) Discipline section of the Exam under CPA Evolution. The REG Core section of the Exam will assess the knowledge and skills that nlCPAs must demonstrate with respect to U.S. ethics and professional responsibilities related to tax practice, U.S. business law, U.S. federal tax compliance for individuals and entities with a focus on recurring and routine transactions
05-19-2026 | 100 to 150 hours
Objective: The Committee oversees the Financial Accounting and Reporting (FAR) Core section and the Business Analysis and Reporting (BAR) Discipline section of the Exam under CPA Evolution. The FAR Core section of the Exam will focus on assessing the knowledge and skills that nlCPAs must demonstrate in the financial accounting and reporting frameworks used by for-profit (public and nonpublic) and not-for-profit entities as well as foundational concepts related to the accounting requirements for state and local governments as issued by the Governmental Accounting Standards Board (GASB). The BAR Discipline section of the Exam will focus on assessing the knowledge and skills that nlCPAs must demonstrate with respect to financial statement and financial information analysis, select technical accounting and reporting requirements under the Financial Accounting Standards Board (FASB) Accounting Standards Codification and the U.S. Securities and Exchange Commission that are applicable to for-profit business entities and employee benefit plans, and the financial accounting and reporting requirements under the GASB. Members of the Committee are responsible for: ● Reviewing and approving the multiple-choice questions (MCQs) and task-based simulations (TBSs) included in the Exam for technical accuracy, appropriateness for nlCPAs, and conformity with content blueprints/specifications ● Setting the strategic direction of the section based on standard-setting developments and other trends in the accounting profession ● Monitoring the overall health of the inventory of MCQs and TBSs to ensure that the Exam can be assembled based on the requirements set forth in the content blueprints Qualifications/requirements: ● Licensed CPA ● AICPA member ● Cannot be engaged in CPA Examination review or preparation activities ● Cannot have an immediate family member who is currently taking or preparing to take the Exam ● Meets one of the volunteer needs for the upcoming year described below ○ Big 4 public accounting firm (1 vacancy) ○ Large public accounting firm (1 vacancy) ○ Business and industry role, external reporting or controller role (3 vacancies) ○ Governmental industry specialist (1 vacancy) Meeting format: Combination of in-person and web meetings per year (mostly web meetings): ○ In-person meetings are two days ○ Web meetings are two to four hours ● There is about one hour of preparation time for each hour of meeting time
The AUD Core section of the Exam is focused on assessing the knowledge and skills that a newly licensed CPA (nlCPA) must demonstrate when performing audit engagements for issuer and nonissuer entities, including financial statement audits, compliance audits, audits of internal control integrated with an audit of financial statements and audits of entities receiving federal grants or awards; attestation engagements including assertion-based examinations, direct examinations and review or agreed-upon procedures engagements; and accounting and review service engagements including preparation, compilation, and review engagements. Members of the AUD Committee are responsible for: *Reviewing and approving the multiple-choice questions (MCQs) and task-based simulations (TBSs) included in the Exam for technical accuracy, appropriateness for nlCPAs, and conformity with content blueprints *Setting the strategic direction of the section based on standard-setting developments and other trends in the accounting profession *Monitoring the overall health of the inventory of MCQs and TBSs to ensure that the Exam can be assembled based on the requirements set forth in the content blueprints Qualifications/requirements: Licensed CPA AICPA member Cannot be engaged in CPA Examination review or preparation activities Cannot have an immediate family member who is currently taking or preparing to take the Exam Meets one of the ideal volunteer needs for the upcoming year described below Two audit manager/senior manager or above (Big 4) One audit manager/senior manager or above (mid-size firm) Meeting format: Combination of in-person and web meetings per year (mostly web meetings): ○ Annual in-person meetings are two days ○ Web meetings are two to four hours ● There is about one hour of preparation for each hour of meeting time
Objective: The Committee oversees the Information Systems and Controls (ISC) Discipline section of the Uniform CPA Examination (the Exam). The ISC Discipline section of the Exam tests the knowledge and skills that nlCPAs must demonstrate with respect to information systems, including processing integrity, availability, security, confidentiality and privacy
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The CGMA Exam Board plays a vital role in ensuring the integrity and quality of the examination process. It provides independent oversight, confirms adherence to procedures, and regularly reports to the Management Accounting Board. The Board monitors performance against key indicators, maintains exam standards and relevance, and ensures robust quality assurance through periodic reviews
06-01-2026 | 20 to 40 hours
Objective: The Tax Practice Management Committee (TPMC) monitors developments, trends and best practices for management of a tax practice. The TPMC focuses on helping members to future proof their tax practices by providing them resources to improve efficiency, quality of service and profitability. The TPMC: · Communicates with members on trending issues, hot topics and/or escalating member challenges related to practice management issues; · Develops guidance, tips and other informational resources on practice management issues unique to the tax practitioner in the areas of workflow and process, client communications, client security and technology and practice development (e.g., attracting and retaining clients); and · Develops and reviews guidance, information and resources on technical tax issues for Tax Section members and AICPA members with an interest in tax. The Tax Executive Committee (TEC) liaison to the TPMC works closely with TPMC members on the review and creation of resources and keeps the TPMC abreast of happenings across the various committees and technical resource panels that report to the TEC. Qualifications/requirements: Comprehensive experience in managing a tax practice. Meeting format: Virtual meetings, with typically one in-person meeting each year
05-19-2026 | 60 to 80 hours
Objective: The Tax Practice and Procedures Committee (TPPC) monitors developments in and changes to IRS procedural and administrative guidance. The TPPC works with the AICPA TPPC liaison to: Develop and review guidance and resources for Tax Section members and AICPA members with an interest in tax to help them understand and comply with the complex rules of IRS practice and procedures; Keep members informed of changes to the procedural aspects of tax practice; and Collaborate with other committees and technical resource panels (TRPs) across the AICPA as needed on projects related to tax administration and procedure. The Tax Executive Committee (TEC) liaison to the TPPC works closely with the TPPC on the review and creation of resources and keeps the TPPC abreast of happenings across the various committees and TRPs that report to the TEC
05-19-2026 | 40 to 60 hours
CGMA Examination Board TOR.pdf
Objective: Monitor legislative and regulatory developments related to tax accounting issues such as tax depreciation methods (e.g., MACRS), tax capitalization rules (e.g., UNICAP), or tax years (e.g., 52-53 weeks). Identify issues and recommend modifications to simplify and clarify existing laws and regulations related to tax method and period issues
05-19-2026 | 20 to 40 hours