Breaking News: AUD Changes Beginning January 2014

Roger CPA Review just received confirmation from an AICPA representative that beginning 2014 Q1, the extant standards (AUs) will no longer be tested on the AUD section of the Uniform CPA Examination

The AICPA representative added the following background information that we think CPA candidates would benefit from:

“The clarified U.S. Auditing Standards (the AU-Cs)…are effective for audits of financial statements for periods ending on or after December 15, 2012. These clarified standards became eligible for testing on the Uniform CPA Examination beginning in Q3 2013. At present, the pre-clarified standards, otherwise known as the extant standards (AUs), remain in effect and are also eligible for testing on the Uniform CPA Examination.”

To summarize, on January 1, 2014, the extant standards (AUs) will no longer be tested on the CPA Exam. The clarified U.S. Auditing Standards (AU-Cs) will remain eligible for testing.

Let us know if you have any questions by leaving them in the comments below! Thanks!

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