[TTT2022]

I am taking REG on 1/31/2012. I have noticed that there are quite updates for 2012 material, such as exemptions, phase our,etc. Do I need to worry about 2012 updates, or the January exam emphasizes on 2011 material?

[jdj017400]

The AICPA states that it only tests items that have been in effect for the previous 6 months. So the 2011 amounts should still be applicable.

https://www.aicpa.org/BecomeACPA/CPAExam/ExaminationContent/NewPronouncementPolicy/Pages/new_pronouncements.aspx

I'm retaking REG the same day, and have only been studying updates that apply to 2011 amounts.

BEC - 80 (11/30/2010), Lost Credit - Retake 11/30/2012, 80 (FINISHED!)
AUD - 71 (05/31/2011), 79 (08/28/2011)
REG - 70 (11/30/2011), 87 (02/09/2012)
FAR - 61 (5/31/2012), 80 (08/31/2012)

[Author]

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