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Gleim sent this email to me, this is true???
For the federal taxation area, the Internal Revenue Code and Treasury Regulations in effect 6 months before the beginning of the current window may be tested. Changes in the federal taxation area, the Internal Revenue Code, and federal taxation regulations may be included in the testing window beginning 6 months after the change’s effective date or enactment date, whichever is later.
Author’s Note: By adding the phrase “or enactment date, whichever is later,” the AICPA is allowing 6 months to pass after retroactive changes are enacted. For example, a tax law change on June 1, 2013, retroactive to June 1, 2012, cannot be tested until January 1, 2014, rather than July 1, 2013, as under the old rules.
FAR: 91, first attempt
BEC: 86, first attempt
AUD: 99, first attempt
REG:???
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