Institute of Certified Public Accountants May 15, 2009 Update Approved on October 1, 2011 Effective Date: January 1, 2013 Examinations Team American Institute of Certified Public Accountants 100 Princeton South Suite 200 Ewing, NJ 08628 ii COPYRIGHT © 2011 BY AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, INC. 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…
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