USCPA考試2019年考試大綱公布！

AICPA協會公布了USCPA考試2019年考試大綱更新內容！本考綱的生效時間是2019年USCPA考試第一考季（2019年1月1日起實行)。

網校USCPA教學團隊針對此次大綱修改，整理了如下內容：

這次考綱更新受影響的科目有AUD、FAR和REG。其中，REG由于受到P.L. 115-97, the Tax Cuts and Jobs Act，也就是俗稱的特朗普稅改的影響，在聯邦個人所得稅與公司所得稅部分有較大的改動。

FAR / AUD這兩門的變動較少。BEC由于此前考試大綱已經針對COSO ERM進行了部分改動，此次2019年1月1日生效的大綱則沒有再對BEC進行任何調整。

下面，我們就來按照科目分類，分別為大家介紹2019年USCPA考試大綱變動的內容。

FAR

由于受到非政府性以及非盈利組織財報的相關規定的頒布，FAR科目的變化體現在：

· 增加了新的topic：Notes to financial statements (of nongovernmental, not-for-profit entities)

· 調整非政府性以及非盈利組織財務報表的注釋，糾正錯誤和遺漏。

AUD

對于Professional Skepticism，即審計師的職業懷疑的相關要求添加了更多的細節。但是，相關補充不影響AUD的考試范圍與內容設置。這一補充主要是使得考生更明確自己在AUD課程學習中對Professional Skepticism需要掌握與理解的程度，以及AUD考試對這些知識點的測試深度。

大綱中針對不同的知識點考察范圍，加入了以下分析性及代表性任務：

Ethics, Professional Responsibilities and General Principles – Ethics, independence and professional conduct 

· Understand the concepts of professional skepticism and professional judgment.

· Understand personal bias and other impediments to acting with professional skepticism, such as threats, incentives and judgment-making shortcuts.

Performing Further Procedures and Obtaining Evidence - Understanding sufficient appropriate evidence

· Investigate evidence that either contradicts or corroborates management explanations, expectations and other hypotheses throughout an audit or non-audit engagement.

Performing Further Procedures and Obtaining Evidence - Performing specific procedures to obtain evidence - Inquiry of management and others

· Analyze responses obtained during structured or informal interviews with management and others, including those in non-financial roles, and ask relevant and effective follow-up questions to understand their perspectives and motivations in an audit or non-audit engagement.

Performing Further Procedures and Obtaining Evidence - Performing specific procedures to obtain evidence - All other procedures

· Modify planned procedures based upon new information, such as inconsistent explanations, new evidence and environmental cues, to achieve audit objectives in an audit of an issuer or a nonissuer.

REG

由于受“稅收減免和工作法案”（TCJA）的發布與實施，預計在2019年Q1之后參加AICPA-REG考試的考生大多憂心忡忡，不知該如何是好。根據網校老師對于此次考綱的解讀，改動涉及3個Area（REG考綱共5個Area），共12處變更。

變動的主要內容是“稅收減免和工作法案”（TCJA）刪除了Personal Exemption，AMT（Alternative Minimum Tax），以及針對跨司法區域稅務處理 (multi-jurisdictional tax issues)的相關稅法細則的修改。

改動內容分為三大類：修訂（Revised），添加（Added），以及刪除（Removed）。下面我們就來分別列示改動的相關內容：

修訂（Revised）

· Compare the tax benefits of the different expensing options for tax depreciation for federal income tax purposes.

· Group name - Filing status

· Topic name - Computations of taxable income, taxliability and allowable credits

· Analyze the impact of net operating and/orcapital losses during tax planning for a Ccorporation.

· Calculate the revised basis of partnershipassets due to a transfer of a partnershipinterest for federal income tax purposes.

添加（Added）

· Calculate the qualifying business income(QBI) deduction for federal income taxpurposes.

· Recall relationships meeting the definitionof dependent for purposes of determiningtaxpayer filing status.

· Identify situations where the base erosionand anti-abuse tax (BEAT) would apply.

· Identify factors that would qualify incomeas Foreign Derived Intangible Income(FDII).

· Define the components of GlobalIntangible Low-Taxed Income (GILTI).

刪除（Removed）

· Recall relationships qualifying for personal exemptions reported on federal Form 1040 — U.S. Individual Income Tax Return

· Identify the number of personal exemptions reported on federal Form 1040 — U.S. Individual Income Tax Return given a specifc scenario.

· Calculate alternative minimum taxable income and alternative minimum tax for a C corporation. 

對于FAR、AUD、REG三個科目考試，考期在2018年12月31日之前的同學來說，此次大綱變動并不會對你們造成任何影響。而對于2019年1月1日起參加USCPA考試的同學，請密切關注網校USCPA輔導與Becker的課程更新情況，通過對于大綱改革內容的學習來夯實基礎，更好地應對2019年美國注冊會計師考試。 、

了解更多關于2019年USCPA考試大綱更新內容請咨詢U.S.CPA教學老師>>

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