This CPA Prep Tip concerns the auditing pronouncements candidates are responsible for on the CPA exam.
Auditing Standards Boards and other auditing pronouncements are eligible to be tested in the exam window beginning six months after the 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 In this case, both the old and new pronouncements will be tested until the old pronouncement is superseded. Rely on Gleim study materials to prepare you for the exam.