2013年AICPA考试AUD科目改革信息

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Attention CPA Candidates:

As you schedule your exam sections for the remainder of 2012 and for the 2013 testing windows, please keep the following information in mind:

1.    The content of the AUD exam will change significantly beginning with the July/August testing window of 2013. The USCPA reports the adoption of the clarity standards is one of the most overwhelming content changes ever. Due to these upcoming standard changes, several components of the AUD CPA exam will change. This affects the audits of nonissuer (nonpublic) entities which will affect the AUD exam by as much as 65 points of the total 100. Key changes involve:

·         New audit terms

·         The elimination of the 10 Generally Accepted Audit Standards

·         Changed wording for the audit reports of nonissuer entities

·         New Materiality guidelines

These changes represent a highly significant rewrite of the GAAS audit standards. Plan to pass AUD before these changes occur. Take the AUD exam before the July/August 2013 testing window.

2.    The PCAOB standards are also changing. Look for new internal control and reporting changes to occur sometime in 2013. Here’s another reason to plan to pass AUD in the January/February and the April/May 2013 testing windows.

3.    There are major changes expected in FAR dealing with leases and revenue recognition. Don’t wait to pass FAR. Plan to complete FAR by the last testing window of 2013.

The Financial, Regulation, and Business exams are not changing for 2013 and you should be able to use the 2012 materials (assuming your 18 month license is still valid) to study for these exams in 2013.  For the first half of 2013, the Audit exam will also be unchanged and you will be able to study with your 2012 materials.  However, starting on July 1, 2013, the USCPA's Clarified SAS will be tested on the Audit exam.  Becker will be releasing updated materials in 2013 that will cover the Clarified SAS.  You will need these materials if you plan to take the Audit exam on or after July 1, 2013.  Our advice to you is to plan to take the Audit exam before the Clarified SAS become testable.

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