COSO ERM Framework Testing Eligibility
On September 6, 2017, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) released Enterprise Risk Management – Integrating with Strategy and Performance. In accordance with the CPA Exam Policy on New Pronouncements, the new enterprise risk management framework is eligible for testing on the Uniform CPA Examination in the testing window beginning on April 2, 2018.
As part of the process of periodically reviewing the Exam Blueprints, the Board of Examiners approved changes to the BEC Blueprint to update task statements in Area I, Group B (Corporate Governance – Enterprise risk management frameworks) and to the References to align the Exam Blueprints with the new enterprise risk management framework. The timing of the Exam Blueprints changes does not impact the eligibility date for testing the new enterprise risk management framework of April 2, 2018.