2009³â 9¿ù 26ÀÏ(Åä)ÀÏÀÚ·Î AICPAÇùȸ´Â »õ·Î¿î ½ÃÇèÀÎ CBT-e ½ÃÇà½ÃÁ¡À» 2011³â 1¿ù1ÀÏ·Î °øÇ¥ÇÏ¿´½À´Ï´Ù:
The following are just some of the many changes that will be implemented on January 1, 2011, when CBT-e is launched:
• New Uniform CPA Examination Content and Skill Specification Outlines (CSOs/SSOs), including International Financial Reporting Standards (IFRS), will go into effect.
• A new release of authoritative literature, with codified FASB Accounting Standards, and a new research task format will be introduced on the CPA Examination.
• The components of CPA Examination sections will be reorganized, with all written communication tasks to be concentrated in one section – Business Environment and Concepts (BEC); section time allocations will be adjusted.
• Short Task-Based Simulations (TBS) will replace simulations in the current (long) format in Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG)
¼ö°»ý¿©·¯ºÐµéÀº CBT-e ½ÃÇà½ÃÁ¡°ú ´õºÒ¾î »ó±âº¯°æ»çÇ×µµ ¼÷ÁöÇϽñ⠹ٶø´Ï´Ù. AICPAÇùȸ¿¡¼ CBT-e°ü·Ã Ãß°¡»çÇ×À» ¹ßÇ¥ÇÏ¸é ¹Ù·Î °øÁöÇص帮°Ú½À´Ï´Ù.
°¨»çÇÕ´Ï´Ù.
|