정성을 다하는 한국회계학원입니다.

 

요즘 새로운 시험 형태인 CBT-e시험 실행 시점과 관련해서 여러 추측과 루머들이 떠돌고 있습니다.

저희가 AICPA협회 쪽에 직접 문의한 결과,  2009년도엔 기존의 시험형태로 계속 유지될 것이라는
다음과 같은 답변을 받았습니다:

“We(the AICPA) have not announced a date for revisions to the Exam.
 It is not likely that there will be changes in 2009.”

수험생 여러분께서는 확실치 않은 루머에 동요되지 마시길 바랍니다.

하지만 새로운 시험형태는 2009년이 지난 시점에서 만나게 되겠지만, AICPA협회는 새로운
Accounting and Auditing Pronouncements 와 Federal Tax/Internal Code Rules에 대해서는
일정시점이 지난 후엔 AICPA시험에서 테스트된다고 아래와 같이 공지하고 있습니다.

 

What are the rules regarding new accounting and auditing pronouncements?

Accounting and auditing pronouncements are eligible to be tested on the Uniform CPA Examination
in the testing window beginning six months after a pronouncement's effective date,
unless early application is permitted When early application is permitted, the new pronouncement
is eligible to be tested in the window beginning six months after the issuance date.

In this case, both the old and new pronouncements may be tested until the old pronouncement is superseded.
For the federal taxation area, the Internal Revenue Code and federal tax regulations in effect
six months before the beginning of the current window may be tested.

 

For all other subjects covered in the Regulation (REG) and Business Environment and Concepts (BEC) sections, materials eligible to be tested include federal laws in the window beginning six months after their effective date, and uniform acts in the window beginning one year after their adoption by a simple majority of the jurisdictions.

(Source: www.cpa-exam.org)