據(jù)AICPA協(xié)會*7消息，2014年起將停止對舊審計準則的考核，使用新的審計準則。
　　從1917年開始，美國會計師協(xié)會(American Institute of Certified Public Accountants, AICPA)則開始提供統(tǒng)一會計師考試(Uniform CPA Examination)，以作為各州核發(fā)會計師執(zhí)照的評量工具,因此,美國會計師(AICPA)考試可以算是會計專業(yè)考試的始祖。
　　新的審計準則，是由AICPA于2012年頒布的澄清版審計準則，簡稱AU-Cs。自2012/12/15后生效，并自2013 Q3開始適用于AUD考試。在此之前，現(xiàn)在使用的澄清初版，即詳盡版AUs, 在考試中仍然適用。
　　自2014/1/1開始，AICPA將暫停Aus的發(fā)行。 這個按照正常進度操作，在新準則發(fā)行并使用1年后完全停止。自2014/1/1開始，Aus將不再適用AICPA auditing.
 
　　原文如下：
　　The American Institute of CPAs intends to stop testing for knowledge of older auditing standards on its Uniform CPA Examination next year.
　　The clarified U.S. Auditing Standards, also known as the AU-Cs, issued by the AICPA’s Auditing Standards Board in 2012, are effective for audits of financial statements for periods ending on or after Dec. 15, 2012. These clarified standards became eligible for testing on the Uniform CPA Examination beginning in the third quarter of 2013. At present, the pre-clarified standards, otherwise known as the extant auditing standards, or AUs, remain in effect and are also eligible for testing on the Uniform CPA Examination, according to the AICPA.
　　On Jan. 1, 2014, the AICPA plans to suspend publication of the extant auditing standards. This follows the normal timeline, where publication is stopped approximately one year after a new standard is issued.
　　Beginning in the first quarter of 2014, the extant standards will no longer be tested on the AUD section of the CPA Exam. The clarified U.S. Auditing Standards will remain eligible for testing, however.

       高頓網(wǎng)校特別提醒：已經(jīng)報名2013年AICPA考試的考生可按照復(fù)習計劃有效進行！另外，高頓網(wǎng)校2013年AICPA考試輔導(dǎo)高清課程已經(jīng)開通，通過針對性地講解、訓練、答疑、模考，對學習過程進行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
 
　　報考指南：2013年AICPA報考指南 
　　考前沖刺：AICPA 考試試題   考試輔導(dǎo)
　　高清網(wǎng)課：AICPA網(wǎng)絡(luò)課程