[Anonymous]

From the AICPA website, published May 2011

CPA Exam Policy on New Pronouncements

Published May 05, 2010

What are the rules regarding new accounting and auditing pronouncements?

Accounting and auditing pronouncements are eligible to be tested on the Uniform CPA Examination in the testing window beginning six months after a pronouncement’s effective date, unless early application is permitted. When early application is permitted, the new pronouncement is eligible to be tested in the window beginning six months after the issuance date. In this case, both the old and new pronouncements may be tested until the old pronouncement is superseded.

For the federal taxation area, the Internal Revenue Code and federal tax regulations in effect six months before the beginning of the current window may be tested.

For all other subjects covered in the Regulation (REG) and Business Environment and Concepts (BEC) sections, materials eligible to be tested include federal laws in the window beginning six months after their effective date, and uniform acts in the window beginning one year after their adoption by a simple majority of the jurisdictions.

[Anonymous]

@Cal, thanks for posting. Candidates should really pay attention to this policy. I say in your final review leading up to the exam, check whatever review material you are using for updates. Yaeger does a mid-year update and I'm sure other reviews do the same. If Yaeger hasn't issued an updated review by the time you take your exam, contact Phil and I'm sure he will give you the main updates/changes to know.

I personally know the importance of knowing what's new and ‘testable'…let's just say that a particular question on my AUD exam in October 2010 had a different correct answer on the AUD exam I took in February 2011. Maybe the question on the Feb exam was pretest, but you obviously treat all questions on the exam as the real deal and not as pretest questions.

[Author]

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