Once a change becomes eligible for testing in the Uniform CPA Examination, previous content impacted by the change is removed. The next three testlets contain the task-based simulations (TBSs).Ĭhanges in accounting and auditing pronouncements are eligible to be tested on the Uniform CPA Examination in the later of: (1) the first calendar quarter beginning after the pronouncement’s earliest mandatory effective date, regardless of entity type or (2) the first calendar quarter beginning six (6) months after the pronouncement’s issuance date.Ĭhanges in the Internal Revenue Code, and federal taxation regulations are eligible to be tested in the calendar quarter beginning six (6) months after the change’s effective date or enactment date, whichever is later.Ĭhanges in federal laws outside the area of federal taxation are eligible to be tested in the calendar quarter beginning six (6) months after their effective date.Ĭhanges in uniform acts are eligible to be tested in the calendar quarter beginning one (1) year after their adoption by a simple majority of the jurisdictions.įor all other subjects covered in the Uniform CPA Examination, changes are eligible to be tested in the later of: (1) the first calendar quarter beginning after the earliest mandatory effective date, regardless of entity type or (2) six (6) months after the issuance date. The first two testlets are comprised of multiple-choice questions (MCQs). Number of item types you must complete (multiple-choice questions and task-based simulations)Įach Exam section consists of five parts that we call testlets. Reference materials that support the sample task statements Becker does not cover all of the topics that UWorld covers in both their text and their. From a quick scan of the materials this morning, these are two topics covered in UWorld that appeared on the exam that was NOT covered in the Becker prep materials: UWorld Regulation 12: Gross Income. Sample task statements that represent what you may be asked to do when testing However, I CAN post comparisons between study materials. Within the Blueprints, you will find the following information for each Exam section:Ĭontent organized by Area, Group and Topic along with score weighting Download the appropriate Blueprints below and use in conjunction with other Exam preparation materials available to you. The Blueprints are typically published one to two times per year and detail the minimum level of knowledge and skills you must have to qualify for initial licensure. We encourage you to review this highly-important resource that contains valuable information to aid your studies. For Exam content, look no further than the CPA Exam Blueprints. If you're preparing to sit for the CPA Exam, you’ll want to learn more about what’s tested and how you’re tested.
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