Printer Friendly

New risk assessment standards not on test until July 2007.

The AICPA Board of Examiners has decided that the risk assessment standards issued in March 2006--Statements on Auditing Standards, No. 104-111--will not be tested on the Uniform CPA Exam until the July/August 2007 testing window.

[ILLUSTRATION OMITTED]

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.
COPYRIGHT 2006 California Society of Certified Public Accountants
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 2006, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.

Article Details
Printer friendly Cite/link Email Feedback
Title Annotation:Exam News
Publication:California CPA
Date:Nov 1, 2006
Words:106
Previous Article:Stock-option accounting guidance.
Next Article:Tax Update programs: across the state this fall and winter.
Topics:


Related Articles
Student Testing: The Stakes Are Rising.
Subject to change: Small schools. Exit exams. College prep.: everyone seems to agree that high schools need to change drastically. The big question:...
Adequacy studies.

Terms of use | Privacy policy | Copyright © 2020 Farlex, Inc. | Feedback | For webmasters