WHAT ARE SOME OF THE MORE RECENT ACCOUNTING (PFRS) AND AUDITING (PAS) STANDARDS THAT WILL BE INCLUDED IN THE OCTOBER 2017 CPA LICENSURE EXAMINATION?

Only those PFRS, PAS and PIC Interpretations that are effective six (6) months or more prior the Examination dates/s shall be included. The reckoning of the effectivity date is determined by considering the stipulated number of days from date of publication as indicated in the BoA Resolution. This effectivity date is NOT the same as the effectivity dare of the implementation of the standard/s.

The list below is an enumeration of the more recent standards that are effective already six months or more from the examination dates, and HENCE covered in said examination.