| AUD | |
| Reference(Area,Group,Topic) | Description of Change |
| II.A. |
•Remove, “Levels for Financial Statements Taken as a Whole,” from the topic description. •This topic should read, “Determine and Document Materiality” |
| II.I.5 |
•Change, “management” to “accounting.” •This topic should read, “Significant accounting estimates” |
| III.A.3 |
•Change, “level(s) of tolerable misstatement” to “Performance materiality/level(s) of tolerable misstatement.” •This topic should read, “Determine and document performance materiality/level(s) of tolerable misstatement” estimates” |
| III.B.12 |
•Change, “management” to “accounting.” •This topic should read, “Perform audit procedures on significant accounting estimates estimates” |
| REF | •Remove “AICPA Auditing Practice Releases” from the reference listing. |
| FAR | |
| Reference(Area,Group,Topic) | Description of Change |
| REF |
•Change “IFRS Framework” to “The IASB Conceptual Framework for Financial Reporting”. •Change “AU Section 623, Special Reports” to “AU-C Section 800, Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks”. |
但是同时AICPA官网也更新了2015年的考试大纲内容，从2015年的考纲我们就会发现，AICPA将会进行一系列重大的改革，首先AUD就有4个Topic的内容变化，FAR的Topic内容变化则达到了6个，BEC和REG两个科目也有着3个Topic和2个Topic的内容变化，四门科目在2015年都发生了重大的考纲更新。
从更新后的考点来看，AICPA增加了一些新的知识点进行考核，考生对知识点的理解和掌握能力要求也进一步有所提高，从整个考试趋势来分析，AICPA的考试难度正在逐步增加，美国注册会计师USCPA网建议广大考生尽量在2014年通过四科考试，利用改革前的最后一年平静时期，快速的结束AICPA考试，AICPA的平均通过周期为12个月，所以如果考生本身有计划在职业生涯发展中拿到美国注册会计师执照，那么今年是一个很好的学习时机，不要错过。
