The AICPA Board of Examiners has approved a phased approach for testing CPA candidates on the H.R. 1 One Big Beautiful Bill Act (OBBBA). Old tax provisions remain testable until June 30, 2026. New tax provisions with effective dates in 2024 and 2025 appear on the test starting July 1, 2026. This is the single biggest 2026 CPA exam development — affects REG and TCP sections
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