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USCPA Becker教材4.0版本更新！
| 變化一覽 | FAR | REG | AUD | BEC |
2021.7.1開始USCPA 所用新考綱對應的Becker教材4.0已在Becker軟件中更新，FAR和REG主要是刪減一些內容，AUD和BEC變化較大。
FAR科目
|
變化形式 |
章節 |
內容 |
|
簡化 |
F1M5 |
discontinued operations |
|
F6M3 |
derivative and hedging |
|
|
刪除 |
F1-7 |
GAAP and IFRS differences |
|
F2M2 |
going concern |
|
|
F7M1-3 |
pension |
REG科目
|
變化形式 |
章節 |
內容 |
|
簡化 |
R4M6 |
net operating loss and capital loss limitations |
|
R6M3 |
tax-exempt organizations-unrelated business income |
|
|
R7M6 |
secured transactions |
|
|
R8M1&2 |
bankruptcy and insolvency |
|
|
刪除 |
R2M4 |
alternative minimum tax |
|
R6M1&2 |
estate taxation |
|
|
R6M3 |
tax-exempt organizations-maintaining tax-exempt status |
|
|
R8M3 |
securities exchange acts of 1933 and 1934 |
AUD科目
|
變化形式 |
章節 |
內容 |
|
增加 |
A2 |
Business processes and internal controls |
|
A3 |
Audit data analytics |
|
|
A5 |
SOC1 and SOC2 Reports |
|
|
簡化 |
A1 |
Subsequently discovered facts |
|
A2 |
Developing a detailed engagement plan |
|
|
A2 |
Preconditions for an engagement |
|
|
A3 |
Related parties |
|
|
A4 |
Going concern |
|
|
A4 |
Litigation claims and assessments |
|
|
A4 |
Written representations |
|
|
A5 |
Preparation of compliance reports |
|
|
刪除 |
A1 |
Alerts that restrict the use of written communication |
|
A1 |
Single statements |
|
|
A2 |
Opening balances |
|
|
A4 |
Auditing derivatives |
|
|
A4 |
Communication of “other matters” |
|
|
A4 |
Communication with component auditors |
|
|
A6 |
Letters for underwriters and filings with the SEC |
BEC科目
|
變化形式 |
章節 |
內容 |
|
增加 |
B1 |
business processes |
|
B6 |
data management and analytics |
|
|
B6 |
systems development and change management |
|
|
B6 |
SOC1 and SOC2 reports |
|
|
簡化 |
B2 |
Capital structure |
|
B6 |
Information technology systems development and maintenance |
|
|
B6 |
information technology continuity and recovery plans |
|
|
刪除 |
B1 |
Regulatory frameworks other than Sarbanes-Oxley |
|
B5 |
General macroeconomic content |
BECKER復習功能介紹
MCQ：選擇題，做題時可以通過點“Mark”標注題目。打開每個小節的選擇題時可以選：全部題目，做錯/未做題目，標注的題目，進行針對練習。
Unlimited practice：進入具體章節里的選擇題，大題練習是固定的。unlimited practice是綜合測試，可以選定章節，題數，綜合，練習。有random，隨機模式和 personalized 個人化模式。Personalized 個人化模式，是根據做題記錄，挑選需要練習的題目。
Flashcard：知識點抽認卡，幫助記憶。
Final review：沖刺班是根據Final review錄制，對知識點整理歸納總結，和教材章節不一樣，里面的選擇題和大題比較典型。
Glossary：詞匯表，幫忙熟悉專業詞匯。
AICPA-Newly Released Questions: AICPA近期發布的試題，可以練習評估一下試題難度，考查特點。
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