When Will the 2018 Tax Law Changes Be Tested on the CPA Exam?

cpa exam 2018 tax laws

You’ve probably heard a lot about the new tax law changes and are likely wondering how they will affect the CPA Exam. We are happy to share that the AICPA has just announced this information: The Tax Cuts and Jobs Act will be eligible for testing on January 1, 2019.

So What Tax Laws Will Be Tested on the 2018 CPA Exam?

If you’re sitting for the REG section of the CPA Exam in the 2018 calendar year, you are required to know the tax laws and regulations prior to the enactment of the Tax Cuts and Jobs Act. The Authoritative Literature tool will include the Internal Revenue Code (IRC) as published before the enactment of the Act. This means that the tool looks the same today as it will on December 10, 2018. The IRC in the Authoritative Literature tool will be updated after the testing window closes.

Breakdown of Tax Laws on the REG Section of the CPA Exam

Now – December 10, 2018 REG will test on tax laws and regulations in effect prior to the Tax Cuts and Jobs Act
01/01/19 REG will begin to test on tax laws and regulations included in the Tax Cuts and Jobs Act

For more information about the tax law changes, please visit the AICPA website.

When Will My CPA Study Materials Be Updated for the Tax Law Changes?

Because you’re studying with Gleim, you can rest assured that our materials will be updated when you need them. Since you won’t need to know about the new tax laws and regulations now, you won’t see those changes in our course until the last CPA Exam testing window of 2018 has closed.

However, if you’re taking the CPA Exam after April 1, 2018, you will see all of the 2018 CPA Exam changes reflected in our course now. Gleim CPA Review currently features both the current and coming versions of the CPA Exam in our exam-emulating course, so you can get comfortable with the changes well before they arrive. You can learn all about the changes by downloading our free 2018 CPA Exam changes guide today.