New risk assessment standards not on test until July 2007.
This exception applies only to the Auditing and Attestation examination section as it relates to SAS 104-111, which represent a significant change in the professional standards and requirements for conducting an audit.
For more, visit www.cpa-exam.org/download/pronouncements.pdf.
CalCPA member A. Christine Davis explored the new standards for California CPA magazine.
You can find that article at www.calcpa.org/californiacpa/articles/2006/0602.htm.
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|Title Annotation:||Exam News|
|Date:||Nov 1, 2006|
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