There were a number of CPA Exam Changes in 2011.
Summary of Changes (effective: July 1, 2011):
AUD
• International Auditing Standards (ISAs)
BEC
• International Standards for the Professional Practice of Internal Auditing
• COBIT (The Control Objectives for Information and related Technology)
FAR
• Regulation S-K of the Code of Federal Regulations
• Codification of Statements on Auditing Standards
o AU Section 623, Special Report
• FASB Concept Statements
• GASB Concept Statements
• IFRS Framework
REG
• Removed: AICPA Code of Professional Conduct
• Removed: AICPA Model Tax Curriculum
• Public Law 86-272
• Uniform Division of Income for Tax Purposes Act (UDITPA)
• Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010
This information was obtained directly from AICPA in 2011
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