官方公布2019年美国注册会计师考试Becker更新内容汇总

Becker官方发布的版本更新内容已在Becker软件中体现（包括AUD V3.3，BEC V3.2、FAR V3.3和FAR V3.3的更新版本），这些版本的更新内容将一同运用于2019年1月1日开始的USCPA考试中。

请注意，计划于2018年12月10前参加USCPA考试的同学，请继续使用Becker AUD V3.2、VAR V3.2，BEC V3.1、FAR V3.2版本进行备考即可。

计划于2019年1月1日之后参加AICPA考试的同学，要开始使用Becker新版本进行学习了哦，网校USCPA教学老师为大家整理了此次Becker更新的主要内容，一起来看一下吧~

【REG V3.3 】

R1 through R6 - completely re-written for TCJA Tax Cuts and Jobs Act.

R7 and R8 are Business Law and did not require a re-write.

【FAR V3.3 】

F-2 Module 8 was updated (mostly replaced) to bring ratio formulas inline with formulas from released by the AICPA.

F-6 Modules 1 and 2 were updated (completely replaced) for new lease standards (ASU 2016-02 and ASU 2018-01). (Note that V3.2 F-6 Module3 Sale-Leaseback was deleted in V3.3 and subsequent modules were renumbered in V3.2.)

F-6 Modules 6 and 7 were updated for the tax implications of the Tax Cuts and Jobs Act of 2017.

F-9 Module 2 and F-10 Module 2 were updated (completely replaced) for GASB 84 which changed terminology of agency funds to custodial funds. Minor related changes were made to other modules in F-9 and F-10.

【AUD V3.3 】

A-1 Module 10 was updated for SAS 133 Auditor Involvement WithExempt Offering Documents

A-3 Module 7 was updated (mostly replaced) to bring ratio formulas inline with formulas released by the AICPA.

【BEC V3.2】

B-2 Modules 1 and 9 were updated for new lease standards (ASU 2016-02and ASU 2018-01).

B-4 Module 3 was updated (mostly replaced) to bring ratio formulas inline with formulas released by the AICPA. Minor changes were made toformulas in B-2 Modules 1, 2, 3, and 9.

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