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The Content Specification Outlines (CSOs) are replaced by Blueprints which will be released by AICPA each year. An additional change to the exam is an optional 15-minute break that will not count towards the 4-hour exam period. On April 1, 2018, the AICPA rolled out new CPA Exam software that offers a more intuitive functionality.
Superseded by AICPA Practice Bulletin No. 7 1979 February 26: Personal Financial Statements full-text: Superseded by AICPA Personal Financial Statements Guide 1979 February 26: Project Financing Arrangements full-text: Superseded by FASB Statement No. 47 1979 April 27: Real Estate ADC Costs: Superseded by FASB Statement No. 66 1979 June 21
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AICPA and its predecessors date back to 1887, when the American Association of Public Accountants (AAPA) was formed. [4] [5] The Association went through several name changes over the years: the Institute of Public Accountants (1916), the American Institute of Accountants (1917), and the American Society of Public Accountants (1921), which merged into the American Institute of Accountants in ...
The list also includes titles from the earlier series: AICPA Accounting Guides and AICPA Industry Audit Guides. Links to full-text of the Guides are provided for many of the titles prior to 2000. The Comments column provides references to sections of Accounting Standards Codification (ASC) which complement or supersede a particular Audit and ...
Canada exported over $160 billion worth of crude and refined petroleum in 2022, and US firms made up the lion's share of recipients. All told, Canada ships about 4 million barrels a day to the ...
Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards March 2009: Amended by GASBS 63 and 100; Partially superseded by GASBS 62; 57. OPEB Measurements by Agent Employers and Agent Multiple-Employer Plans December 2009: Superseded by GASB 74 and 75; 58.
The Inflation Reduction Act of 2022 (IRA) is a United States federal law which aims to reduce the federal government budget deficit, lower prescription drug prices, and invest in domestic energy production while promoting clean energy.