2015年USCPA考試即將截止，而AICPA協(xié)會(huì)也已經(jīng)把2016年的USCPA考綱變化放出來(lái)了，快跟高頓網(wǎng)校USCPA小編來(lái)了解一下！
AUD
| Reference (Area, Group, Topic) | Description of Change |
| V.B.6 | - Change “generally accepted accounting principles (GAAP) or other comprehensive basis of accounting (OCBOA)” to “the applicable financial reporting framework.” - V.B.6 should read, “Consider departures from the applicable financial reporting framework.” |
| References | Change “Office of Management and Budget (OMB) Circular A-133” to “Office of Management and Budget (OMB) Audit Requirements for Federal Awards (2 CFR 200).” |
BEC: No changes
FAR
| Reference (Area, Group, Topic) | Description of Change |
| III.H.0 | Removed “Extraordinary and Unusual Items” and replaced it with “Going Concern” Note: Unusual items will continue to be eligible for testing under I.C.2, “Income statement / Statement of profit or loss” |
REG
| Reference (Area, Group, Topic) | Description of Change |
| III.G.1 | Add Topic – “General concepts of state and local tax (non-state specific – for example – nexus and apportionment)” |
| III.G.2 | Add Topic – “U.S. taxation of multinational transactions” |
