[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-201359-en":3,"doc-seo-201359-105":29,"detail-sidebar-cat-0-en-105":94},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":20,"is_downloadable":20,"audit_status":20,"page_count":20,"language":21,"language_code":22,"site_id":23,"html_lang":22,"table_of_contents":24,"faqs":25,"seo_title":26,"seo_description":14,"update_tm":27,"read_time":28},201359,1374404730887,"Pentious","https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8",4,"Exam","Testing of H.R. 1 on the CPA Exam","This document details the AICPA's evaluation of H.R. 1, the One Big Beautiful Bill Act, and its impact on the CPA Exam. The AICPA Board of Examiners has determined that provisions of the Act with effective dates in 2024 and 2025 will be eligible for testing in the Taxation and Regulation (REG) and Tax Compliance and Planning (TCP) sections of the Uniform CPA Examination starting July 1, 2026. Other provisions will become eligible six months after their effective dates. Provisions set to sunset in 2025 will remain testable until June 30, 2026. This implementation deviates from the standard policy to allow sufficient preparation time. Importantly, only provisions within the scope of the Uniform CPA Examination Blueprints for REG and TCP will be tested.","Testing of H.R. 1: One Big Beautiful Bill Act on the  \nCPA Exam  \nThe AICPA Board of Examiners approved the following on September 18, 2025:  \nOn July 4, 2025, H. R. 1: One Big Beautiful Bill Act (the Act) was signed into law by President Donald Trump. The Act includes numerous provisions that impact the Internal Revenue Code, and these provisions have various effective dates (e.g., enactment date, taxable years beginning after December 31, 2024; taxable years beginning after December 31, 2025) .  \nThe Examinations Team of the AICPA in consultation with its Board of Examiners and Content Committees, evaluated the Act and its potential impact on the Taxation and Regulation ( REG) and Tax Compliance and Planning (TCP) sections of the Uniform CPA Examination. This evaluation included an assessment of the date on which the relevant provisions in the Act will become eligible for testing. Based on this evaluation, the Board of Examiners determined that the provisions of the Act with effective dates in 2024 (e.g., taxable years beginning after December 31, 2024) and 2025 (e.g., enactment date, taxable years beginning after December 31, 2025, property acquired after January 19, 2025), will become eligible for testing in the REG and TCP sections of the Uniform CPA Examination starting on July 1, 2026.  \nAll other provisions of the Act will become eligible for testing in the calendar quarter beginning six months after the provision’s effective date. Provisions that were scheduled to sunset in 2025 before the signing of the Act will continue to be eligible for testing through June 30, 2026. The implementation approach for the Act is a planned deviation from the CPA Exam Policy on New Pronouncements to provide candidates and stakeholders sufficient time to prepare for and respond to the changes in the Act. Note that only those provisions of the Act that are within the scope of the Uniform CPA Examination Blueprints for REG and TCP will be eligible for testing.","cbCaiofSJhSz7h8Z","https://ap.wps.com/l/cbCaiofSJhSz7h8Z","pdf",49317,1,"English","en",105,"# Testing of H.R. 1: One Big Beautiful Bill Act on the CPA Exam\n## AICPA Board of Examiners' Approval\n## Impact on CPA Exam Sections (REG and TCP)\n## Testing Eligibility and Effective Dates\n## Deviation from New Pronouncements Policy","[{\"question\":\"When will provisions of H.R. 1 become eligible for testing on the CPA Exam?\",\"answer\":\"Provisions of H.R. 1 with effective dates in 2024 and 2025 will be eligible for testing in the REG and TCP sections of the Uniform CPA Examination starting July 1, 2026.\"},{\"question\":\"What is the AICPA's approach to implementing H.R. 1 on the CPA Exam?\",\"answer\":\"The AICPA's approach involves a planned deviation from the CPA Exam Policy on New Pronouncements to provide candidates and stakeholders ample time to prepare for the changes introduced by H.R. 1.\"},{\"question\":\"Are all provisions of H.R. 1 subject to testing on the CPA Exam?\",\"answer\":\"No, only those provisions of H.R. 1 that fall within the scope of the Uniform CPA Examination Blueprints for the REG and TCP sections will be eligible for testing.\"}]","Testing of H.R. 1 on the CPA Exam | 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will provisions of H.R. 1 become eligible for testing on the CPA Exam?","Question",{"text":78,"@type":79},"Provisions of H.R. 1 with effective dates in 2024 and 2025 will be eligible for testing in the REG and TCP sections of the Uniform CPA Examination starting July 1, 2026.","Answer",{"name":81,"@type":76,"acceptedAnswer":82},"What is the AICPA's approach to implementing H.R. 1 on the CPA Exam?",{"text":83,"@type":79},"The AICPA's approach involves a planned deviation from the CPA Exam Policy on New Pronouncements to provide candidates and stakeholders ample time to prepare for the changes introduced by H.R. 1.",{"name":85,"@type":76,"acceptedAnswer":86},"Are all provisions of H.R. 1 subject to testing on the CPA Exam?",{"text":87,"@type":79},"No, only those provisions of H.R. 1 that fall within the scope of the Uniform CPA Examination Blueprints for the REG and TCP sections will be eligible for 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