The AICPA Examinations Compliance Office Notice

The AICPA Examinations Compliance Office regularly monitors social media sites, discussion groups, and individuals on the internet to identify people and places where our trade secret- and copyright-protected Uniform CPA Exam content is being shared. We have identified a user on Reddit who is describing their exam experience, including CPA Exam content in violation of the non-disclosure agreement that each candidate who takes the CPA Exam enters into in order to schedule themselves to sit for any section of the CPA Exam.

The user devraj9999 was found to be posting Exam content, which they saw while taking the FAR Exam, to the Reddit FAR group. The specific post, dated May 13, 2025, has since been removed. 

Section 6 of the non-disclosure agreement provides as follows:

You hereby certify that You (a) have not in the past, and (b) will not in the future, engage in any of the following misconduct referred to herein as “irregular behavior”:

• Cheating by any means on any part of the Uniform CPA Exam;
• Copying, photographing, recording, or reproducing Exam Content by any means, including but not limited to reconstruction through memorization;
• Sharing, posting, displaying, publishing, distributing, transmitting, or otherwise disclosing Exam Content in any way, including but not limited to dissemination via the Internet or social media;
• Seeking, soliciting, accepting, obtaining, or providing unauthorized access to any Exam Content before, during, or after taking any part of the Uniform CPA Exam; or
• Communicating about Exam Content, including but not limited to in-person, online, or via text, chat, instant or direct messaging, or email with anyone, at any time before, during, or after taking the Uniform CPA Exam.

And while the post described above has been taken down, we remain concerned about subsequent communications the user had with other Reddit users related to CPA Exam content and direct messages containing such content that are referenced in these communications.

As you can imagine, the AICPA takes acceptance and certification of this statement very seriously. We are also very serious about the consequences should a CPA Exam candidate fail to comply with their obligations under this agreement. Maintaining the integrity of the CPA Exam is vital, and your cooperation is appreciated.

Attached is the AICPA Security Video to help you better understand what violates your non-disclosure agreement.

https://www.youtube.com/watch?v=9EoxMtoiJLI

If you have any questions or wish to discuss this matter further, please contact the AICPA Exams Compliance Office.

Thank you for your understanding and prompt action.

AICPA Exams Compliance Office

Taryn M. Bauer – Senior Manager, Exams Compliance

Taryn.bauer@aicpa-cima.com