2019年USCPA/AICPA教材又变厚了!

Becker教材每年都会根据AICPA考试内容的变化而有所变化，为的是确保USCPA考生使用紧跟考纲的教材，更顺利的通过AICPA考试。

到目前为止｜USCPA考试四门科目具体更新内容分别如下｜

1.AICPA科目FAR 版本从V3.2更新到了V3.3主要更新内容：

F-2 Module 8 was updated (mostly replaced) to bring ratio formulas in line with formulas from released by the AICPA.

F-6 Modules 1 and 2 were updated (completely replaced) for new lease standards (ASU 2016-02 and ASU 2018-01). (Note that V3.2 F-6 Module 3 Sale-Leaseback was deleted in V3.3 and subsequent modules were renumbered in V3.2.)

F-6 Modules 6 and 7 were updated for the tax implications of the Tax Cuts and Jobs Act of 2017.

F-9 Module 2 and F-10 Module 2 were updated (completely replaced) for GASB 84 which changed terminology of agency funds to custodial funds. Minor related changes were made to other modules in F-9 and F-10.

2.AUD 版本从V3.2更新到了V3.3主要更新内容：

A-1 Module 10 was updated for SAS 133 Auditor Involvement With Exempt Offering Documents

A-3 Module 7 was updated (mostly replaced) to bring ratio formulas in line with formulas released by the AICPA.

3.BEC 版本从V3.1更新到了V3.2主要更新内容：

B-2 Modules 1 and 9 were updated for new lease standards (ASU 2016-02 and ASU 2018-01).

B-4 Module 3 was updated (mostly replaced) to bring ratio formulas in line with formulas released by the AICPA. Minor changes were made to formulas in B-2 Modules 1, 2, 3, and 9.

4.REG 版本从V3.2更新到了V3.3主要更新内容：

R1到R6-完全改写为TCJA减税和就业法案。

R7和R8是商法，不需要重新编写。

REG目前有130个技能大师视频，更新增加25个，使总数达到155个。