You may be aware that the AICPA Board of Examiners has identified the need to test higher-order skills like critical thinking, problem solving, analytical ability, and professional skepticism that go beyond basic content knowledge. But did you know that this will lead to increased content integration among the four sections of the Exam? Tasks that involve application, analysis, and/or evaluation skills may include some content from other Exam sections, which would occur naturally in the task.
Although these tasks will focus on the primary content knowledge and skills of a particular Exam section, they will also draw upon a candidate’s basic knowledge of general accounting, auditing, tax, and business concepts. For example, in the AUD section of the Exam, a TBS (task-based simulation) designed to evaluate inventory observation audit procedures might include some inventory valuation/obsolescence or sales cutoff considerations, even though these concepts would be evaluated more extensively in FAR.
Here at Surgent CPA Review, we will continue to be at the forefront of the industry in addressing and including all upcoming changes to the Exam in our materials to ensure that you have the right information to pass. So don’t be surprised to see questions and content from one section of the exam incorporated in another section!