[Anonymous]

Hi Everyone,

I read on one of the threads here that it’s a good idea to look at COSO materials outside of just my Becker book, so I did. Maybe many of you know this but I didn’t so I thought I would share:

In 2013, COSO overhauled the original 1992 Framework. The 2013 changes superseded the original as of December 15, 2014.

The other day I read here that the AICPA doesn’t test on new developments such as this until roughly six months has passed (Jeff?) but I thought I would post the information nonetheless.

I started with this document and went from there: https://www.coso.org/documents/COSO%20McNallyTransition%20Article-Final%20COSO%20Version%20Proof_5-31-13.pdf