In FAR,candidates sitting for the exam should be expected to identify and understand the differences between financial statements prepared under US GAAP and under IFRS.Additionally,first-time adoption of IFRS related to financial reporting,presentation and disclosures in general-purpose financial statements will be tested.
　　In AUD,candidates should be expected to demonstrate knowledge and awareness of the following;
　　·International Auditing&Assurance Board(IAASB)-role in establishing International Standards on Auditing(ISAs)
　　·Differences between ISAs and US Auditing Standards
　　·International Ethics Standards Board for Accountants(IESBA)-role in establishing International Federation of Accountants(IFAC)Code of Ethics for Professional Accountants.
　　·Related independence requirements when auditing a U.S.company that supports an audit report based on auditing standards of another country,or ISAs
　　In BEC,candidates should be expected to demonstrate an understanding of globalization on the business environment as well as be able to explain the underlying economic substance of transactions and their accounting implications. Note that IFRS will only be tested in the written communication section in BEC.

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高顿网校特别提醒：已经报名2014年USCPA 考试的考生可按照复习计划有效进行！另外，高顿网校2013年USCPA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
 
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