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2011年AICPA各科考試Research Topics有所增加
RESEARCH REDEFINED
In addition to the current research tasks that require candidates to locate information in the authoritative literature，the new format will，over time，allow the development of new kinds of simulations.
Some of the possible future tasks include：
Reviewing footnote disclosures.
Creating a flowchart from a description.
Repairing a flawed flowchart.
Simulating a general ledger where drilldown is done and source documents are reviewed.
Simulating a “shoebox” scenario where a CPA has to review several different documents to determine what to do with them （for example，tax return preparation）。
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