In December 2009 AICPA and NASBA announced that there will be a big change of content and exam format for AICPA Exam starting from 2011 January window session.
The major changes to BEC will delete “Business Structure” and move it to REG; new topics such as Corporate Governance and project management will be added to BEC. More importantly there will be three written communications in BEC. Not much information is available as to what topics will be covered for the written sessions.
The major changes to AUD include introduction of IAASB and its role in establishing international auditing standard; candidates are required to distinguish the difference and applicability between US and IAS auditing standards.
The major changes to FAR include the introduction of IASB and its roles in drafting IFRS. Candidates are required to identify and understand the differences between financial reporting prepared in IFRS and US GAAP.
There will be no more written communications in REG; but there will be a testlet contains 6 short task-based simulations (TBS).
Overall multiple choice questions decrease while simulation increases and there are uncertainties as to written communication topics will be and how to deal with TBS.
How are we going to cope with this change?
In terms of exam paper priority, Take BEC, FAR and AUD first before new topics are added in 2011 January window session. Leaving REG behind to 2011 is not a big deal since there will be not much changes for it.
Make your study plan ahead. New textbooks for 2011 exam will be available from Dec 2010 onwards. Start studying ASAP so that you have ample time to digest about the new contents and get used to the new exam formats.
Finally you can count on us. We have an excellent research team working 7 days a week to keep you update on exam formats, exam tips, exam hot topics and sample questions.
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