AICPA Becker教材变动——REG V4.2
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| FAR | REG | AUD | BEC |
本次REG教材的内容主要变动如下（共十点）：
V4.2 Location | V4.1 Location | Description of Update |
Regulation Units R1 – R6, R8 | Same | 针对因生活成本与其他通胀调整对税率、逐步淘汰门槛、里程率等的影响作出了调整，以反映美国国税局和其他政府及监管机构发布的信息。（4.1版本教材位置相同） |
R-1 Module 2 Page 15 | R-2 Module 3 Page 37 | 4.1版本教材R2的module 3，第37页，调整了“员工收养辅助计划”的位置以适应这部分内容的移动。 |
R-2 Module 1 Page 6 | Same | 更新了3.2.2“已婚个人的总结”项下的图表以更好阐明该部分内容。（4.1版本教材位置相同） |
R-2 Module 1 Page 7 | Same | 将“Roth IRA”原有的序号3.4调整为了3.3以更好适用该部分内容变动。（4.1版本教材位置相同） |
R-2 Module 1 Page 8 | Same | 将“Nondeductible Traditional IRA” 从之前的3.3中重新排序为3.4，以更好适用该部分内容变动。（4.1版本教材位置相同） |
R-3 Module 2 Page 15 | Same | 对于2.2 “Involuntary Conversions” 进行了更新。（4.1版本教材位置相同） |
R-3 Module 5 Page 57 | Same | 与AMT相关的2.2 “Percentage Depletion (Non-GAAP)” 已删除，因为该项目将不再考查。（4.1版本教材位置相同） |
R-4 Module 6 Page 40 | Same | 更新了例1，以更好反映税法中非营业损失变动的相关内容。（4.1版本教材位置相同） |
R-7 Module 1 Page 9 | Same | 更新了例1，增加了小项 2.3 “禁止反言否认代理的存在”。 （4.1版本教材位置相同） |
R-7 Module 1 Page 11 | R-7 Module 1 Page 10 | 4.1版本教材的R7的module 1，第10页，在2.5.2 “代理人的责任” 项下“部分披露”代理人已经修改为“身份不明”的代理人。 |
R-1 through R-8 | Same | 在R1到R8中对几个抽认卡进行了更新。R1到R7一共增加了99张新抽认卡，R1到R5一共删除了11张抽认卡。 |
Becker Professional Education
CPA Exam Review Replacement Textbook Pages
Details on the replacement textbook pages are provided below.
V4.2 Location | V4.1 Location | Description of Update |
Regulation Units R1 – R6, R8 | Same | Cost-of-living and other inflation adjustments have been made to tax rates, phase-out thresholds, mileage rates, etc., to reflect the latest information released by the IRS and other government and regulatory agencies. |
R-1 Module 2 Page 15 | R-2 Module 3 Page 37 | The item “Employee Adoption Assistance Program” was relocated to improve the flow of the content. |
R-2 Module 1 Page 6 | Same | The chart in item 3.2.2 “Summary Chart for Married Individuals” has been updated to improve clarity. |
R-2 Module 1 Page 7 | Same | The item 3.3 “Roth IRA” was reordered from 3.4 “Roth IRA” to improve the flow of the content. |
R-2 Module 1 Page 8 | Same | The item 3.4 “Nondeductible Traditional IRA” was reordered from 3.3 “Nondeductible Traditional IRA” to improve the flow of the content. |
R-3 Module 2 Page 15 | Same | The text of item 2.2 “Involuntary Conversions” has been updated to improve clarity. |
R-3 Module 5 Page 57 | Same | The text of item 2.2 “Percentage Depletion (Non-GAAP)” relating to AMT was deleted because AMT is no longer testable on the exam. |
R-4 Module 6 Page 40 | Same | Example 1 has been updated to reflect current changes in the tax law relating to NOLs. |
R-7 Module 1 Page 9 | Same | The item 2.3 “Estoppel to Deny Existence of Agency” was added to the textbook. |
R-7 Module 1 Page 11 | R-7 Module 1 Page 10 | The language in item 2.5.2 “Agent’s Liability” relating to a “partially disclosed” principal has been changed to “unidentified” principals. |
R-1 through R-8 | Same | Updates were made to several flashcards in R1 through R8. A total of 99 new flashcards were added in R1 through R7, and a total of 11 flashcards were removed in R1 through R5. |
