As 2012 comes to a close, many CPA Candidates are wondering what changes will be made to the CPA Exam in 2013. Roger CPA Review has your answer! These updates are dictated by the AICPA and will be included in Roger CPA Review's 2013 textbooks. Enjoy!
- Ethics and Independence
- A Firms System of Quality Control
- Updates on US standards vs. International AUD standards
- Big changes due to the ASB Clarity Project take effect on January 1, 2013 in the accounting industry; however, these changes will not be reflected on the CPA Exam until Q3 2013.
- GASB 65, 66, 67, 68 have made many adjustments to the Government section.
- The 2013 REG Exam includes the JOBS act as it relates to the SEC regulations.
- Updates due to the Bush Tax cuts are still TBD, so Roger CPA Review will be sure to provide updates regarding this change as they develop.
- Expanded information on the COSOs Internal Control integrated framework
- Dodd Frank Rule adjustments have also been incorporated
For any additional information, please check back to our blog for the latest industry updates CPA Exam.