Response below:

About two months ago the AICPA told us that governmental and not-for-profit could be tested as a simulation. Therefore, please make sure you are prepared in cased one of the simulations deals with a governmental and/or not-for-profit problem. Please let me know if you have any other questions.

LOL, I sent two instructors from Becker the same question and got two different answers so I emailed the AICPA exam staff which I have yet to get a response.

Email #1 Response: Hi Mila,
 
I will talk to Ravi about it. About two months ago the AICPA told us that governmental and not-for-profit could be tested as a simulation. Therefore, please make sure you are prepared in cased one of the simulations deals with a governmental and/or not-for-profit problem. Please let me know if you have any other questions.
 
Thanks!

Email #2 Response: Hi Milan,
 
As far as I know, Governmenal/Not-for-Profit is not tested as a simulation; however, the Becker software provides you with this option just as an additional preparation measure for those two particular sections (as they do represent a total of approximately 20% of the exam in any case).  I would check the www.nasba.org web site to make absolutely sure.
 
I hope this helps.
 
Thanks again,

Ravi

Email Response:

Dear Milan:
 
Thank you for writing to the AICPA regarding what is eligible to be tested in the simulations of the FAR exam. Your inquiry has been forwarded to us for response.
 
You should be prepared to be tested on anything listed in the Content Specification Outlines (CSOs). In fairness to all examinees, we cannot be specific as to what may appear in any given section of the exam.
 
Please be aware that the Content and Skill Specifications are changing. However, no date has been set for their implementation. It definitely will not be during 2009. Once an implementation date is set, it will be published on the cpa website at www.cpa-exam.org. . This is the best source of up-to-date information about the exam.  Any changes to the exam are published on this site at least 6 months in advance of them taking effect.
 
You may read about the planned changes to the CPA exam in the Fall 2008 and Spring 2009 issues of The Uniform CPA Examination Alert. The direct link to these issues is http://www.cpa-exam.org/alerts/newsletter.html.
 
We also advise you to review the CPA Examination tutorial and to practice by taking the sample tests on the above website.
 
We hope this information is helpful and we wish you success in your endeavors.
 
Sincerely,
 
Examinations Team
AICPA