美國CPA考試第四季考試成績(jī)公布時(shí)間確定

根據(jù)AICPA協(xié)會(huì)工作計(jì)劃，美國CPA考試第四季度的考試成績(jī)公布時(shí)間已經(jīng)部分確定，詳情參考下表：

　　美國CPA考試很快將面臨一輪改革，審計(jì)/AUD課程內(nèi)容將全面更新替換，原有的教材和課程將不再能夠適用于2013年7月1日之后的考試，請(qǐng)廣大考生抓緊倒計(jì)時(shí)的報(bào)名機(jī)會(huì)，爭(zhēng)取在2013年的第一和第二季度完成Auditing/審計(jì)科目的考試，同時(shí)FAR/會(huì)計(jì)科目的考試改革也將于2014年1月1日起開始。

　　今日接到Becker美國總部發(fā)來的下述這封郵件，該郵件傳遞了以下2個(gè)重要信息，請(qǐng)所有計(jì)劃參加美國CPA考試的考生留意：1. 自2013年7/8月份的考試窗口起AUD考試內(nèi)容的65%會(huì)發(fā)生變化，也就是說老教材肯定不適用了，所以請(qǐng)務(wù)必告知正在備考AUD的學(xué)員爭(zhēng)取在2013年4/5月份的考試窗口可以考過AUD，否則會(huì)帶來精力和時(shí)間的巨大浪費(fèi)；此信息之前也曾向考生傳達(dá)過，本次定量化說明考試變化程度，希望考生都能在2013年前兩個(gè)考試窗口完成AUD科目的考試；

　　2. FAR在2014年在租賃收入與確認(rèn)知識(shí)點(diǎn)上也會(huì)有大的變化，建議考生在2013年倒計(jì)時(shí)一個(gè)考試窗口也能把這門課考過。

　　近期計(jì)劃報(bào)名的考生，針對(duì)AUD科目，建議領(lǐng)取2013版Becker CPA Review教材和光盤，該版本包含2013年上半年和2013年下半年不同的考試內(nèi)容。

　　Dear CPA Partners：As your students schedule their exam sections for the remainder of 2012 and for the 2013 testing windows， please keep the following information in mind：The content of the AUD exam will change significantly beginning with the July/August testing window of 2013. The AICPA 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 non-issuer （non-public） entities which will affect the AUD exam by as much as 65 points of the total 100. Key changes involve：1） New audit terms 2） The elimination of the 10 Generally Accepted Audit Standards 3） Changed wording for the audit reports of non-issuer entities 4） New Materiality guidelines

　　These changes represent a highly significant rewrite of the GAAS audit standards. Most candidates will not have received this information in their college courses. Plan to pass AUD before these changes occur. Take the AUD exam before the July/August 2013 testing window. 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. 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. From Becker CPA Revie team.