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FASB announces ASU 2016-14 – NFP Standards will be testable January 2018
The FASB issued Accounting Standard Update 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities. The update was designed to improve existing standards, and is eligible to be tested on the CPA Exam in January 2018.
FASB releases Standards Update on Statement of Cash Flows
On August 26, 2016, the FASB issued Accounting Standard Update 2016-15, Statement of Cash Flows (Topic 230).
FASB releases Standards Update on Financial Instrument Credit Losses, testable January 2020
The Financial Accounting Standards Board (FASB) issued a Standards Update on Financial Instrument Credit Losses. This update will be testable on the CPA Exam beginning in January 2020.
What’s the new CPA Exam break in 2017?
One of the new features of the new CPA Exam arriving April 2017 is an opportunity for CPA Exam candidates to take a break during their test. Read more about this new optional break.
2017 CPA Exam structure finalized
Effective April 1, 2017, the exam structure by section was changed. Read more to find out how exam section - AUD, BEC, FAR and REG, was affected by these changes.
FASB issues update on Contract Performance Obligations and Licensing Testable January 2018
On April 14, 2016, the Financial Accounting Standards Board (FASB) released Accounting Standards Update No. 2016-10, Revenue from Contracts with Customers Topic 606.
New DRS question type now available in Surgent CPA Review
As recently announced by the AICPA, a new simulation question type, the Document Review Simulation (DRS), will debut on the CPA Exam on July 1, 2016. This new question type will appear in the FAR, AUD and REG sections initially and move to the BEC section in 2017.
ASB issues Clarification and Recodification of Attestation Standards for 2017
The Auditing Standards Board (ASB) issued Statement on Standards for Attestation Engagements (SSAE) No. 18, Attestation Standards: Clarification and Recodification.