Trump's tax cut对AICPA REG的影响？

Michelle778

大家好。我报了明年3月的REG. 现在正准备开始看书，但是大家都知道11.16.2017川普发布了新的税法改革。请问大家用哪版教材复习最新的REG呢？我看淘宝上最新的是 becker 3.1, 不知道有没有包含trump的改革啊。不想记半天都是过时的.....

谢谢好心人回答。有一起考REG的小伙伴也欢迎加微信一起复习啊。我在美国明州，考的缅因的CPA.

xcdamon

求抱抱lz大腿 准备今年中旬开始考 PM 一下联系方式？

Sherry_j

收到过教授发的邮件应该18年才会改

New Tax Law Testing in 2019 (February 1, 2018) – The AICPA Board of Examiners (BOE) recently approved January 1, 2019 (19Q1) as the date on which content related to the “Tax Cuts and Jobs Act” (Public Law No. 115-97 An act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018) will be eligible for testing on the Uniform CPA Examination (the Exam).
The Exam will continue to test candidates on the tax laws and regulations in effect before the enactment of the Tax Cuts and Jobs Act through the 18Q4 test window ending on December 10, 2018. The Exam’s Authoritative Literature will continue to include (through December 10, 2018) the Internal Revenue Code as published before the enactment of the Tax Cuts and Jobs Act. In accordance with existing policy, there will be a simultaneous introduction of content related to the Tax Cuts and Jobs Act and removal of content related to the previous tax law.
No provisions of the Tax Cuts and Jobs Act, including those retroactive to periods before December 31, 2017, will be eligible for testing until January 1, 2019.