{"id":508,"date":"2021-04-21T12:49:29","date_gmt":"2021-04-21T12:49:29","guid":{"rendered":"https:\/\/www.upliftprofessionals.in\/wordpress\/?p=508"},"modified":"2025-09-26T13:51:20","modified_gmt":"2025-09-26T08:21:20","slug":"us-cpa-exams-updates-2021","status":"publish","type":"post","link":"https:\/\/www.upliftprofessionals.in\/blog\/2021\/04\/us-cpa-exams-updates-2021\/","title":{"rendered":"US CPA Exam New Updates -2023 | Uplift Professionals"},"content":{"rendered":"\r\n

If you\u2019re preparing for the US CPA Exams ,<\/a> you need to keep track of the latest changes coming to the exam in 2021. Here we have summarized the key changes for US CPA exams as per the recent announcements made by AICPA <\/a>. \u00a0It is important to note that the significant changes in US CPA exams in India <\/a>are in the AUD and BEC sections.<\/p>\r\n\r\n\r\n\r\n

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\"US<\/a><\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n

How is the US CPA Exam changing in 2021?<\/h2>\r\n\r\n\r\n\r\n

In 2020, the US CPA exam in India<\/a> had few changes; the most prominent change was the introduction of the CARES Act to the REG section effective in Q4 2020. In 2021, the US CPA Exam will undergo additional changes, mainly to the AUD & BEC sections, with minor revisions to the remaining two sections \u2013 FAR & REG.<\/p>\r\n\r\n\r\n\r\n

The CPA Exam changes regularly. Gleim CPA Review takes new pronouncements, law changes, and the AICPA Blueprints into account when developing our materials, so there is really nothing for you to worry about.\u00a0In other words, you don\u2019t need to stress about learning each of the Blueprint changes because Gleim<\/a> updates your CPA review materials based on all of these changes.<\/strong> But if you want to keep up with the landscape of CPA Exam changes, read on!<\/p>\r\n\r\n\r\n\r\n

When are the changes <\/strong>taking place<\/h3>\r\n\r\n\r\n\r\n

Beginning on July 1, 2021, the US CPA Exam will undergo changes as a result of new CPA Exam Blueprints that were released in October 2020. Changes are predominately in the AUD and BEC sections, with minor revisions in FAR and REG. Read below to see the specifics for each section.<\/p>\r\n\r\n\r\n\r\n

The GLEIM\u00a0 Solution <\/strong><\/h3>\r\n\r\n\r\n\r\n

Gleim has covered through every CPA Exam update. We study every AICPA Blueprint change and pronouncement, attend every AICPA discussion, and work with a team of skilled accountants and educators to ensure that every change the AICPA makes to the CPA Exam is reflected in our materials with plenty of time to study prior to the actual changes to the exam.<\/p>\r\n\r\n\r\n\r\n

Uplift Pro,<\/a> being an authorized partner of Gleim in India, provides you with authentic Gleim materials, updates and Live Online Interactive Classes for CPA US by internationally experienced veteran mentors. All at an Indian Cost.\u00a0<\/strong><\/em><\/p>\r\n\r\n\r\n\r\n

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\"US<\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n

AUD changes<\/h3>\r\n\r\n\r\n\r\n

The AUD section of the US CPA Exam<\/a> will see changes to the content & skill allocation weightings effective July 1, 2021.<\/p>\r\n\r\n\r\n\r\n

1.Assessing Risk and Developing a Planned Response will now be 25-35% of your exam.<\/p>\r\n\r\n\r\n\r\n

2.Area IV \u2013\u00a0Forming Conclusions and Reporting<\/em>\u00a0will change to 10-20%<\/p>\r\n\r\n\r\n\r\n

3.The Analysis skill allocation will increase to 20-30% of your exam.<\/p>\r\n\r\n\r\n\r\n

4.The Remembering and Understanding skill allocation will decrease to 25-35%<\/p>\r\n\r\n\r\n\r\n

What does this mean?\u00a0<\/h4>\r\n\r\n\r\n\r\n

You will more than likely see more content being tested with Task-Based Simulations and less with Multiple-Choice Questions. This does\u00a0not<\/strong>\u00a0mean you will see a change in the number of MCQs or TBSs; it just means that more content will be tested at a higher skill level.<\/p>\r\n\r\n\r\n\r\n

Each area of the AUD blueprint saw changes to the representative task statements as well as some of the content topic areas. Of those changes, the most significant include the following:<\/p>\r\n\r\n\r\n\r\n

1.Area II, topic C.2. has been change to\u00a0Business processes and the design of internal controls, including IT systems<\/em>. The representative tasks for this content area were also updated, supporting the need for increased knowledge in the area of overall business processes. Area II, topic C.4. \u2013\u00a0Information Technology (IT) general and application controls<\/em>\u00a0has been removed.<\/p>\r\n\r\n\r\n\r\n

2.Area II, topic G. \u2013\u00a0Planning for and using the work of others<\/em>\u00a0saw some changes in the representative tasks, with focus on the IT audit function.<\/p>\r\n\r\n\r\n\r\n

3.Area III saw significant changes to the topic areas and the representative task statements. This area has been updated to include more data analytics, an area that has been alluded to for the past year.<\/p>\r\n\r\n\r\n\r\n

4.Area IV \u2013\u00a0Forming Conclusions and Reporting<\/em>\u00a0saw minor changes in the topic areas and representative task statements.<\/p>\r\n\r\n\r\n\r\n

You can rest assured that your Gleim study materials will always contain the most up-to-date information in order to prepare you for the CPA Exam.<\/p>\r\n\r\n\r\n\r\n

BEC changes<\/h3>\r\n\r\n\r\n\r\n

The BEC section of the US CPA Exam also has some of the more significant changes taking place as of July 1, 2021.<\/p>\r\n\r\n\r\n\r\n

1.Area I \u2013\u00a0Corporate Governance<\/em>\u00a0has been renamed\u00a0Enterprise Risk Management, Internal Controls and Business Processes<\/em>. Its content weighting has been changed to 20-30% (previously 17-27%)<\/p>\r\n\r\n\r\n\r\n

2.Area II \u2013Economics<\/em>\u00a0has an amended content weight of 15-25% (previously 17-27%)<\/p>\r\n\r\n\r\n\r\n

3.Area III \u2013\u00a0Financial Management<\/em>\u00a0has an amended content weight of 10-20% (previously 11-21%)<\/p>\r\n\r\n\r\n\r\n

There are no changes to the skill allocation weightings.<\/p>\r\n\r\n\r\n\r\n

While there are changes to all areas in the updated BEC blueprints, the most significant changes take place in Area IV \u2013\u00a0Information Technology<\/em>. Changes have been made to support the increased emphasis of data analytics, including new topic areas and new representative task statements. There is an entirely new topic area titled\u00a0Data management and relationships<\/em>, which includes several task statements providing guidance on how testing will take place within this content area.<\/p>\r\n\r\n\r\n\r\n

BEC changes<\/h3>\r\n\r\n\r\n\r\n

The FAR section of the US CPA Exam will only have minor revisions to the content areas taking place as of July 1, 2021.<\/p>\r\n\r\n\r\n\r\n

The FAR section of the US CPA Exam will see the elimination of the International Accounting Standards Board (IASB) framework and the IFRS versus US GAAP content area. There are no changes to the content or skill allocation weightings in this section.<\/p>\r\n\r\n\r\n\r\n

1.Area I \u2013\u00a0Conceptual Framework, Standard-Setting and Financial Reporting<\/em>, topics B.8. and B.9.,\u00a0Discontinued operations\u00a0<\/em>and\u00a0Going concern\u00a0<\/em>have been removed<\/p>\r\n\r\n\r\n\r\n

2.Area II \u2013\u00a0Select Financial Statement Accounts<\/em>\u00a0saw some minor revisions within the representative task statements in topic G<\/p>\r\n\r\n\r\n\r\n

3.The title for Area II, topic K. was changed to\u00a0Stock compensation (share-based payments)<\/em>\u00a0(previously\u00a0Compensation and benefits)<\/em><\/p>\r\n\r\n\r\n\r\n

4.In Area III \u2013\u00a0Select Transactions<\/em>, topic D. \u2013\u00a0Derivatives and hedge accounting,\u00a0<\/em>two representative task statements were removed.<\/p>\r\n\r\n\r\n\r\n

REG changes<\/h3>\r\n\r\n\r\n\r\n

The REG section of the US CPA Exam <\/a>will only have minor revisions to the content areas taking place as of July 1, 2021.<\/p>\r\n\r\n\r\n\r\n

The REG section of the CPA Exam will see the elimination of estate taxation as well as the removal of the Securities Act of 1933 and the Securities Exchange Act of 1934 from the authoritative references.<\/p>\r\n\r\n\r\n\r\n

1.Area II \u2013\u00a0Business Law<\/em>\u00a0includes changes to representative task statements in topic C. \u2013\u00a0Debtor-creditor relationships<\/em>\u00a0and topic D., now titled\u00a0Federal laws and regulations<\/em>(previously\u00a0Government regulation of business)<\/em>.<\/p>\r\n\r\n\r\n\r\n

2.Area III \u2013\u00a0Federal Taxation of Property Transactions<\/em>, topic C. All task statements referencing estate taxation have been removed.<\/p>\r\n\r\n\r\n\r\n

3.Area IV \u2013\u00a0Federal Taxation of Individuals,<\/em>\u00a0topic H. \u2013\u00a0Alternative minimum tax\u00a0<\/em>has been removed<\/p>\r\n\r\n\r\n\r\n

4.Area V \u2013\u00a0Federal Taxation of Entities,<\/em>\u00a0includes the removal of several representative task statements in topics C.2., D.2., E.1., and G. Topic H.2. \u2013\u00a0Obtaining and maintaining tax-exempt status,\u00a0<\/em>has been removed entirely<\/p>\r\n\r\n\r\n\r\n

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A. Affordable\u00a0US CPA course fees<\/a><\/p>\r\n\r\n\r\n\r\n

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F. Premium study materials with practice questions bank enabling students to pass the US CPA exam in India and rest of the world<\/p>\r\n\r\n\r\n\r\n

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Request for\u00a0Live Demo class<\/a>\u00a0\/ contact at +91-8787088850 to book your seats now.<\/p>\r\n\r\n\r\n\r\n

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\"US<\/a><\/figure>\r\n<\/div>\r\n\r\n\r\n\r\n

Courtesy – Article originally published by:\u00a0Gleim Exam Prep<\/em><\/p>\r\n","protected":false},"excerpt":{"rendered":"

If you\u2019re preparing for the US CPA Exams , you need to keep track of the latest changes coming to the exam in 2021. Here we have summarized the key changes for US CPA exams as per the recent announcements made by AICPA . \u00a0It is important to note that the significant changes in US […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[147,6],"tags":[30,70,73,69,71],"class_list":["post-508","post","type-post","status-publish","format-standard","hentry","category-us-cpa","category-usa-cpa","tag-us-cpa","tag-us-cpa-course","tag-us-cpa-course-details","tag-us-cpa-exams-in-india","tag-us-cpa-fees"],"yoast_head":"\nUS CPA Exam 2022 - New Updates for candidates preparing for US CPA<\/title>\n<meta name=\"description\" content=\"The article give insights on the key changes in sections AUD and BEC of the upcoming US CPA Exams in 2022.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.upliftprofessionals.in\/blog\/2021\/04\/us-cpa-exams-updates-2021\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"US CPA Exam 2022 - 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