USCPA Becker教材4.0版本更新！
| 变化一览 | FAR | REG | AUD | BEC |
2021.7.1开始USCPA 所用新考纲对应的Becker教材4.0已在Becker软件中更新，FAR和REG主要是删减一些内容，AUD和BEC变化较大。
FAR科目
|
变化形式 |
章节 |
内容 |
|
简化 |
F1M5 |
discontinued operations |
|
F6M3 |
derivative and hedging |
|
|
删除 |
F1-7 |
GAAP and IFRS differences |
|
F2M2 |
going concern |
|
|
F7M1-3 |
pension |
REG科目
|
变化形式 |
章节 |
内容 |
|
简化 |
R4M6 |
net operating loss and capital loss limitations |
|
R6M3 |
tax-exempt organizations-unrelated business income |
|
|
R7M6 |
secured transactions |
|
|
R8M1&2 |
bankruptcy and insolvency |
|
|
删除 |
R2M4 |
alternative minimum tax |
|
R6M1&2 |
estate taxation |
|
|
R6M3 |
tax-exempt organizations-maintaining tax-exempt status |
|
|
R8M3 |
securities exchange acts of 1933 and 1934 |
AUD科目
|
变化形式 |
章节 |
内容 |
|
增加 |
A2 |
Business processes and internal controls |
|
A3 |
Audit data analytics |
|
|
A5 |
SOC1 and SOC2 Reports |
|
|
简化 |
A1 |
Subsequently discovered facts |
|
A2 |
Developing a detailed engagement plan |
|
|
A2 |
Preconditions for an engagement |
|
|
A3 |
Related parties |
|
|
A4 |
Going concern |
|
|
A4 |
Litigation claims and assessments |
|
|
A4 |
Written representations |
|
|
A5 |
Preparation of compliance reports |
|
|
删除 |
A1 |
Alerts that restrict the use of written communication |
|
A1 |
Single statements |
|
|
A2 |
Opening balances |
|
|
A4 |
Auditing derivatives |
|
|
A4 |
Communication of “other matters” |
|
|
A4 |
Communication with component auditors |
|
|
A6 |
Letters for underwriters and filings with the SEC |
BEC科目
|
变化形式 |
章节 |
内容 |
|
增加 |
B1 |
business processes |
|
B6 |
data management and analytics |
|
|
B6 |
systems development and change management |
|
|
B6 |
SOC1 and SOC2 reports |
|
|
简化 |
B2 |
Capital structure |
|
B6 |
Information technology systems development and maintenance |
|
|
B6 |
information technology continuity and recovery plans |
|
|
删除 |
B1 |
Regulatory frameworks other than Sarbanes-Oxley |
|
B5 |
General macroeconomic content |
BECKER复习功能介绍
MCQ：选择题，做题时可以通过点“Mark”标注题目。打开每个小节的选择题时可以选：全部题目，做错/未做题目，标注的题目，进行针对练习。
Unlimited practice：进入具体章节里的选择题，大题练习是固定的。unlimited practice是综合测试，可以选定章节，题数，综合，练习。有random，随机模式和 personalized 个人化模式。Personalized 个人化模式，是根据做题记录，挑选需要练习的题目。
Flashcard：知识点抽认卡，帮助记忆。
Final review：冲刺班是根据Final review录制，对知识点整理归纳总结，和教材章节不一样，里面的选择题和大题比较典型。
Glossary：词汇表，帮忙熟悉专业词汇。
AICPA-Newly Released Questions: AICPA近期发布的试题，可以练习评估一下试题难度，考查特点。
