重磅消息：AICPA新版考試大綱發(fā)布了！

重磅消息：AICPA考試委員會(huì)發(fā)布AICPA新考綱了！本考綱的生效時(shí)間是2019年第一考季（2019年1月1日起實(shí)行)。相關(guān)詳情如下：

這次考綱更新受影響的科目有AUD、FAR和REG。其中，REG由于受到P.L. 115-97, the Tax Cuts and Jobs Act，也就是俗稱的特朗普稅改的影響，在聯(lián)邦個(gè)人所得稅與公司所得稅部分有較大的改動(dòng)。

FAR/AUD這兩門的變動(dòng)較少。BEC由于此前考試大綱已經(jīng)針對(duì)COSO ERM進(jìn)行了部分改動(dòng)，此次2019年1月1日生效的大綱則沒(méi)有對(duì)BEC進(jìn)行任何調(diào)整。

下面，我們就來(lái)按照科目分類，分別為大家介紹這次大綱變動(dòng)的內(nèi)容。

FAR

由于受到非政府性以及非盈利組織財(cái)報(bào)的相關(guān)規(guī)定的頒布，F(xiàn)AR的大綱變化體現(xiàn)在：

· 增加了新的topic：Notes to financial statements (of nongovernmental, not-for-profit entities)

· 調(diào)整非政府性以及非盈利組織財(cái)務(wù)報(bào)表的注釋，糾正錯(cuò)誤和遺漏。

AUD

對(duì)于Professional Skepticism，即審計(jì)師的職業(yè)懷疑的相關(guān)要求添加了更多的細(xì)節(jié)。但是，相關(guān)補(bǔ)充不影響AUD的考試范圍與內(nèi)容設(shè)置。這一補(bǔ)充主要是使得考生更明確自己在AUD課程學(xué)習(xí)中對(duì)Professional Skepticism需要掌握與理解的程度，以及AUD考試對(duì)這些知識(shí)點(diǎn)的測(cè)試深度。

大綱中針對(duì)不同的知識(shí)點(diǎn)考察范圍，加入了以下分析性及代表性任務(wù)：

針對(duì)Ethics, Professional

Responsibilities and General Principles – Ethics, independence and professional conduct 

· Understand the concepts of professional skepticism and professional judgment.

· Understand personal bias and other impediments to acting with professional skepticism, such as threats, incentives and judgment-making shortcuts.

針對(duì)Performing Further

Procedures and Obtaining Evidence - Understanding sufficient appropriate evidence

· Investigate evidence that either contradicts or corroborates management explanations, expectations and other hypotheses throughout an audit or non-audit engagement.

針對(duì)Performing Further

Procedures and Obtaining Evidence - Performing specific procedures to obtain

evidence - Inquiry of management and others

· Analyze responses obtained during structured or informal interviews with management and others, including those in non-financial roles, and ask relevant and effective follow-up questions to understand their perspectives and motivations in an audit or non-audit engagement.

針對(duì)Performing Further

Procedures and Obtaining Evidence - Performing specific procedures to obtain

evidence - All other procedures

· Modify planned procedures based upon new information, such as inconsistent explanations, new evidence and environmental cues, to achieve audit objectives in an audit of an issuer or a nonissuer.

REG

由于受“稅收減免和工作法案”（TCJA）的發(fā)布與實(shí)施，預(yù)計(jì)在2019年Q1之后參加REG考試的考生大多憂心忡忡，不知該如何是好。根據(jù)網(wǎng)校老師對(duì)于Blueprint Summary的解讀，改動(dòng)涉及3個(gè)Area（REG考綱共5個(gè)Area），共12處變更。

變動(dòng)的主要內(nèi)容是“稅收減免和工作法案”（TCJA）刪除了Personal Exemption，AMT（Alternative Minimum Tax），以及針對(duì)跨司法區(qū)域稅務(wù)處理 (multi-jurisdictional tax issues)的相關(guān)稅法細(xì)則的修改。

改動(dòng)內(nèi)容分為三大類：修訂（Revised），添加（Added），以及刪除（Removed）。下面我們就來(lái)分別列示改動(dòng)的相關(guān)內(nèi)容：

修訂（Revised）

· Compare the tax benefits of the different expensing options for tax depreciation for federal income tax purposes.

· Group name - Filing status

· Topic name - Computations of taxable income, taxliability and allowable credits

· Analyze the impact of net operating and/orcapital losses during tax planning for a Ccorporation.

· Calculate the revised basis of partnershipassets due to a transfer of a partnershipinterest for federal income tax purposes.

添加（Added）

· Calculate the qualifying business income(QBI) deduction for federal income taxpurposes.

· Recall relationships meeting the definitionof dependent for purposes of determiningtaxpayer filing status.

· Identify situations where the base erosionand anti-abuse tax (BEAT) would apply.

· Identify factors that would qualify incomeas Foreign Derived Intangible Income(FDII).

· Define the components of GlobalIntangible Low-Taxed Income (GILTI).

刪除（Removed）

· Recall relationships qualifying for personal exemptions reported on federal Form 1040 — U.S. Individual Income Tax Return

· Identify the number of personal exemptions reported on federal Form 1040 — U.S. Individual Income Tax Return given a specifc scenario.

· Calculate alternative minimum taxable income and alternative minimum tax for a C corporation. 

對(duì)于FAR、AUD、REG考期在2018年12月31日之前的同學(xué)來(lái)說(shuō)，這些變動(dòng)并不會(huì)對(duì)你們?cè)斐扇魏斡绊憽?/font>而對(duì)于之后參加考試的同學(xué)，請(qǐng)緊密關(guān)注網(wǎng)校與becker的課程更新，通過(guò)對(duì)于大綱改革內(nèi)容的學(xué)習(xí)來(lái)夯實(shí)基礎(chǔ)，更好的應(yīng)對(duì)2019年的考試。

有意向報(bào)考的AICPA的考生可點(diǎn)擊下方按鈕進(jìn)行免費(fèi)預(yù)評(píng)估，了解報(bào)考條件。

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