重磅丨AICPA最新考试大纲发布！
AICPA考试委员会发布新考纲了！本考纲的生效时间是2019年第一考季（2019年1月1日起实行）。
这次考纲更新受影响的科目有AUD, FAR和REG。
其中，REG由于受到P.L. 115-97, the Tax Cuts and Jobs Act，也就是俗称的特朗普税改的影响，在联邦个人所得税与公司所得税部分有较大的改动。
FAR/AUD这两门的变动较少。
BEC由于此前考试大纲已经针对COSO ERM进行了部分改动，此次2019年1月1日生效的大纲则没有对BEC进行任何调整。
下面，我们就来按照科目分类，分别为大家介绍这次大纲变动的内容。
由于受到非政府性以及非盈利组织财报的相关规定的颁布，FAR的大纲变化体现在：
增加了新的topic：Notes to financial statements (of nongovernmental, not-for-profit entities)
调整非政府性以及非盈利组织财务报表的注释，纠正错误和遗漏。
对于Professional Skepticism，即审计师的职业怀疑的相关要求添加了更多的细节。但是，相关补充不影响AUD的考试范围与内容设置。
这一补充主要是使得考生更明确自己在AUD课程学习中对Professional Skepticism需要掌握与理解的程度，以及AUD考试对这些知识点的测试深度。
大纲中针对不同的知识点考察范围，加入了以下分析性及代表性任务：
针对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.
针对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.
针对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.
针对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.
由于受“税收减免和工作法案”（TCJA）的发布与实施，预计在2019年Q1之后参加REG考试的考生大多忧心忡忡，不知该如何是好。
根据网校老师对于Blueprint Summary的解读，改动涉及3个Area（REG考纲共5个Area），共12处变更。
变动的主要内容是“税收减免和工作法案”（TCJA）删除了Personal Exemption，AMT（Alternative Minimum Tax），以及针对跨司法区域税务处理 (multi-jurisdictional tax issues)的相关税法细则的修改。
改动内容分为三大类：修订（Revised），添加（Added），以及删除（Removed）。下面我们就来分别列示改动的相关内容：
修订（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, tax liability and allowable credits
Analyze the impact of net operating and/or capital losses during tax planning for a Ccorporation.
Calculate the revised basis of partnershipassets due to a transfer of a partnership interest for federal income tax purposes.
添加（Added）
Calculate the qualifying business income(QBI) deduction for federal income tax purposes.
Recall relationships meeting the definitionof dependent for purposes of determining taxpayer filing status.
Identify situations where the base erosion and anti-abuse tax (BEAT) would apply.
Identify factors that would qualify income as Foreign Derived Intangible Income(FDII).
Define the components of GlobalIntangible Low-Taxed Income (GILTI).
删除（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
specific scenario.
Calculate alternative minimum taxable income and alternative minimum tax for a C corporation.
对于FAR, AUD, REG考期在2018年12月31日之前的同学来说，这些变动并不会对你们造成任何影响。
而对于之后参加考试的同学，请紧密关注网校与Becker的课程更新，通过对于大纲改革内容的学习来夯实基础，更好的应对2019年的考试。
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