Becker cpa far book updates
– Planning for and using the work of others saw some changes in the representative tasks, with focus on the IT audit function.Īrea III – Performing Further Procedures and Obtaining Evidence saw significant changes to the topic areas and the representative task statements. – Information Technology (IT) general and application controls has been removed.Īrea II, topic G. The representative tasks for this content area were also updated, supporting the need for increased knowledge in the area of overall business processes.Īrea II, topic C.4. has been changed to Business processes and the design of internal controls, including IT systems.
Of those changes, the most significant include the following:Īrea II, topic C.2. This d oes not mean you saw a change in the number of MCQs or TBSs it just mean s that more content wa s being tested at a higher skill level.Įach area of the AUD B lueprint saw changes to the representative task statements as well as some of the content topic areas. What did all of that mean? You probably saw more content being tested with Task-Based Simulations and less with Multiple-Choice Questions. The Remembering and Understanding skill allocation decreased to 25-35%. The Analysis skill allocation increased to 20-30% of your exam. The AUD section of the CPA Exam saw changes to the content area and skill allocation weightings effective July 1, 2021.Īrea II – Assessing Risk and Developing a Planned Response changed to 25-35% of your exam.Īrea IV – Forming Conclusions and Reporting changed to 10-20%. The AUD section of the CPA Exam had some of the more significant changes that took effect as of July 1, 2021.