AICPA Resources

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Because of the importance of critical thinking to the accounting profession, Susan Wolcott has developed guidance for teaching and learning on behalf of the American Institute of Certified Public Accountants (AICPA). The resources are based on the same cognitive development model as the other resources on this site. However, the label "Steps for Better Thinking" is not used. Instead, the materials use language for critical thinking adapted from the accounting profession and accounting education. Additional materials are available on the AICPA site:  

Critical Thinking Resources : ThisWayToCPA : AICPA 

NOTE:  Revisions are currently being made to these materials. The revisions will include the use of AI in course assignments. Look for the new materials during summer and/or fall 2026!