improvements, designated CBT-e for Computer-Based Testing evolution,
will be launched Jan. 1, 2011, simultaneously with exam content updates
that include, for the first time, testing on International Financial
Reporting Standards (IFRS). IFRS material is part of the new Content
and Skill Specification Outlines (CSOs/SSOs) for the CPA Examination.
Also to be introduced on the examination Jan. 1, 2011, is a new
research task format and a new release of authoritative literature—the
FASB Accounting Standards Codification. Examination candidates will
begin seeing preparation materials reflecting the new authoritative
literature release and research task format when sample tests and a new
tutorial are released in the fall of 2010.