안녕하세요 AIFA 입니다.

기존 2018년 7월부터 적용 예정이었던, 미국 트럼프 대통령의 세법 개정 내용인  “Tax Cuts and Jobs Act” 내용 부분은 2019년 1월 시험부터 적용이 된다고 발표 되었습니다.

따라서, 2018년 REG 시험을 준비 중이신 수강생 분들께서는 기존 내용 + 일부 세율 및 공제금액 변동 부분만 참고하시어, 올해 시험을 준비하시면 되십니다.

해당 내용은 AICPA 홈페이지에 상세히 기술되어 있으며, 자세한 링크는 아래를 참고하시면 되십니다.

• 원문내용 링크: https://www.aicpa.org/becomeacpa/cpaexam/cpa-exam-announcements.html

New Tax Law Testing in 2019 (February 1, 2018)
The AICPA Board of Examiners (BOE) recently approved January 1, 2019 (19Q1) as the date on which content related to the “Tax Cuts and Jobs Act” (Public Law No. 115-97 An act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018) will be eligible for testing on the Uniform CPA Examination (the Exam).

The Exam will continue to test candidates on the tax laws and regulations in effect before the enactment of the Tax Cuts and Jobs Act through the 18Q4 test window ending on December 10, 2018. The Exam’s Authoritative Literature will continue to include (through December 10, 2018) the Internal Revenue Code as published before the enactment of the Tax Cuts and Jobs Act. In accordance with existing policy, there will be a simultaneous introduction of content related to the Tax Cuts and Jobs Act and removal of content related to the previous tax law.

No provisions of the Tax Cuts and Jobs Act, including those retroactive to periods before December 31, 2017, will be eligible for testing until January 1, 2019.

<출처: AICPA 홈페이지, www.aicpa.org>

감사합니다.