USCPA考試Becker課程資料重要更新通知
根據(jù)考試大綱解釋的**更新，Becker也相應(yīng)的進(jìn)行了更新，此次更新包括：Becker系統(tǒng)軟件更新(課程材料和部分習(xí)題)，Becker教材更新，USCPA**2011Released Questions.
相關(guān)更新請(qǐng)參考Becker官方網(wǎng)站-Becker Academic Support.
//beckerkb.custhelp.com/app/answers/list
Becker學(xué)員打開頁面后根據(jù)四個(gè)考試科目對(duì)應(yīng)的Update Links可以看到累積更新資料，包含此次重要更新內(nèi)容。
另外Becker 學(xué)員也可以根據(jù)Software Update Link找到Becker軟件更新，下載更新軟件包，并根據(jù)提示安裝即可。
Becker給學(xué)員的通知：
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
