USCPA考试Becker课程资料重要更新通知
根据考试大纲解释的**更新,Becker也相应的进行了更新,此次更新包括:Becker系统软件更新(课程材料和部分习题),Becker教材更新,USCPA**2011Released Questions.
相关更新请参考Becker官方网站-Becker Academic Support.
//beckerkb.custhelp.com/app/answers/list
Becker学员打开页面后根据四个考试科目对应的Update Links可以看到累积更新资料,包含此次重要更新内容。
另外Becker 学员也可以根据Software Update Link找到Becker软件更新,下载更新软件包,并根据提示安装即可。
Becker给学员的通知:
Dear Becker Student:
The USCPA released a revised list of CSO References with an effective date of July 1, 2011 that included the following reference changes:
AUD • International Auditing Standards (ISAs)
BEC • International Standards for the Professional Practice of Internal Auditing
• COBIT (The Control Objectives for Information and related Technology)
FAR • Regulation S-K of the Code of Federal Regulations
• Codification of Statements on Auditing Standards
o AU Section 623, Special Report
• FASB Concept Statements
• GASB Concept Statements
• IFRS Framework
REG • Removed: USCPA Code of Professional Conduct
• Removed: USCPA Model Tax Curriculum
• Public Law 86-272
• Uniform Division of Income for Tax Purposes Act (UDITPA)
• Dodd-Frank Act
The reference changes do not change the USCPA's Content and Skill Specifications, which outline the technical content and skills to be tested on the CPA Exam. The references changes have been provided by the USCPA to give the public better information about the source material used by the USCPA when writing CPA Exam questions.
The following is a summary of Becker's response to the reference changes:
• AUD - Becker's 2011 Auditing materials include information on the International Auditing Standards (ISAs). No additional information is necessary to prepare students for the exam.
• FAR - Becker's 2011 Financial materials include all of the items listed in the USCPA's FAR reference changes. No additional information is necessary to prepare students for the exam.
• REG - Becker's 2011 Regulation materials do cover UDITPA (see item K. on pgs. R4-85 to R4-86), but do not include Public Law 86-272 or the Dodd-Frank Act. Summaries of both of these references are included as part of the Regulation Course Updates in the Becker KnowledgeBase and can also be accessed directly by clicking here.
• BEC - Becker's 2011 BEC materials do not contain information on the International Standards for the Professional Practice of Internal Auditing or COBIT. Summaries of both of these references is included as part of the Business Course Updates in the Becker KnowledgeBase and can also be accessed directly by clicking here.
These new references have been added to a long list of references provided by the USCPA. Students should not expect a significant number of questions related to any of the new reference items.
Best wishes for success on exam day!
The Becker Team
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