AICPA発行の ”Blueprints” は、年に1,2度改訂されます。
参考：Blue Print に関して
CPA Examination Announcementsからの抜粋
COSO ERM Framework Testing Eligibility (February 21, 2018)
On September 6, 2017, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) released Enterprise Risk Management – Integrating with Strategy and Performance. In accordance with the CPA Exam Policy on New Pronouncements, the new enterprise risk management framework is eligible for testing on the Uniform CPA Examination in the testing window beginning on April 2, 2018.
As part of the process of periodically reviewing the Exam Blueprints, the Board of Examiners approved changes to the BEC Blueprint to update task statements in Area I, Group B (Corporate Governance – Enterprise risk management frameworks) and to the References to align the Exam Blueprints with the new enterprise risk management framework. The timing of the Exam Blueprints changes does not impact the eligibility date for testing the new enterprise risk management framework of April 2, 2018.
New Tax Law Testing in 2019 (February 1, 2018)
The AICPA Board of Examiners (BOE) recently approved January 1, 2019 (19Q1) as the date on which content related to the “Tax Cuts and Jobs Act” (Public Law No. 115-97 An act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018) will be eligible for testing on the Uniform CPA Examination (the Exam).
The Exam will continue to test candidates on the tax laws and regulations in effect before the enactment of the Tax Cuts and Jobs Act through the 18Q4 test window ending on December 10, 2018. The Exam’s Authoritative Literature will continue to include (through December 10, 2018) the Internal Revenue Code as published before the enactment of the Tax Cuts and Jobs Act. In accordance with existing policy, there will be a simultaneous introduction of content related to the Tax Cuts and Jobs Act and removal of content related to the previous tax law.
CPA Exam to Phase in Testing of PCAOB Standard (January 9, 2018)
On June 1, 2017, the Public Company Accounting Oversight Board (“PCAOB” or “Board”) adopted a new standard, The Auditor’s Report on an Audit of Financial Statements when the Auditor Expresses an Unqualified Opinion (PCAOB Release No. 2017-001). The Securities and Exchange Commission approved the standard on October 23, 2017. The Board adopted a phased approach to the effective dates for the new requirements. The final standard and amendments will take effect as follows: All provisions other than those related to critical audit matters will take effect for audits of fiscal years ending on or after December 15, 2017; and provisions related to critical audit matters will take effect for audits of fiscal years ending on or after June 30, 2019 for large accelerated filers; and for fiscal years ending on or after December 15, 2020 for all other companies to which the requirements apply.
PCAOB Release No. 2017-001 will become eligible for testing on the Uniform CPA Examination using a phased approach. All provisions other than those related to critical audit matters will be eligible for testing beginning on July 1, 2018. Provisions related to critical audit matters will be eligible for testing beginning on July 1, 2019.