2021年AICPA教材Becker版本更新，四科变化有这几点

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USCPA备考官方没有指定教材，而Becker作为USCPA考生备考常用教材之一，2021年版本更新须知。Becker于2021年6月1日发布了四科版本更新的消息，AUD、BEC、FAR、REG四科均更新至V4.0。

图片来源Becker软件Auditing V4.0:

The following topics have been removed, simplified, or expanded:

Removed: Seven topics are no longer testable and have been removed from the Becker course:

. Alerts that restrict the use of written communication (A1) Single statements (A1)

. Opening balances (A2)

. Auditing derivatives (A4)

. Communication of "other matters" (A4)

. Communication with component auditors (A4)

. Letters for underwriters and filings with the SEC (A6)

Simplified: Eight topics have been simplified on the new CPA Exam Blueprint and are still testable, but not as comprehensively as they have been tested in the past:

. Subsequently discovered facts (A1)

. Developing a detailed engagement plan (A2) Preconditions for an engagement (A2) Related parties (A3)

. Going concern (A4)

. Litigation claims and assessments (A4) Written representations (A4)

. Preparation of compliance reports (A5)

Expanded: Three topics have been expanded in the new CPA Exam Blueprint and in the Becker course:

. Business processes and internal controls (A2)

. Audit data analytics (A3)

. SOC1 and SOC2 Reports (A5)

Business V4.0:

The following topics that have been removed, simplified, or newly added/expanded:

Removed: Two topics are no longer testable and have been removed from the Becker course:

. Regulatory frameworks other than Sarbanes-Oxley (B1)

. General macroeconomic content (B5)

Simplified: Three topics have been simplified on the new CPA Exam Blueprint and are still testable, but not as comprehensively as they have been tested in the past:

. Capital structure (B2)

. Information technology systems development and maintenance (B6)

. Information technology continuity and recovery plans (B6)

New/Expanded: Four topics have been added to or expanded in the new CPA Exam Blueprint and in the Becker course:

. Business processes (B1)

. Data management and analytics (B6)

. Systems development and change management (B6)

. SOC1 and SOC2 Reports (B6)

Financial V4.0:

Five topics are no longer testable and have been removed from the Becker course:

. Discontinued operations as a separate topic (F1)

. Going concern (F2)

. Preparing journal entries for derivative/hedging transactions (F6)

. Defined benefit pension plan accounting (F7)

. Differences between lFRS and U.S. GAAP(F1.F7)

Regulation V4.0:

There following topics that have been removed or simplified:

Removed: Four topics are no longer testable and have been removed from the Becker course:

. Alternative minimum tax (R1)

. Estate taxation (R6)

. Tax-exempt organizations-maintaining tax-exempt status (R6)

. Securities Exchange Acts of 1933 and 1934 (R8)

Simplified: Four topics have been simplified on the new CPA Exam Blueprint and are still testable, but not as comprehensivel as they have been tested in the past:

. Net operating loss and capital loss limitations (R4)

. Tax-exempt organizations - unrelated business income (R6)

. Secured transactions (R7)

. Bankruptcy and insolvency (R8)

在2021年7月1日或之后参加考试的同学，可以将各备考科目切换到新的V4.0版本，如果是在6月30日或之前考试IDE同学可以继续使用FAR V3.7、REG V3.7、AUD V3.5或BEC V3.2，且为了让同学们有更多的时间进行模拟和看SkillMaster视频，新的V4.0不再包含每个模块中的技能实践。

图片来源Becker软件

各科目V4.0版本详细更新内容以及和之前版本的差异，目前已是Becker的学员可以在Becker后台主页右下角点击Coures Updates获取。

图片来源Becker软件

▍申明：本文图片来源Becker软件，内容由立信USCPA整理发布，转载请注明出处，如有疑问，请后台联系我们。

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