Changes in accounting and auditing pronouncements are eligible to be tested on the Uniform CPA Examination in the later of: (1) the first calendar quarter beginning after the pronouncement’s earliest mandatory effective date, regardless of entity type or (2) the first calendar quarter beginning six (6) months after the pronouncement’s issuance date.  会计和审计公告的变更有资格在注册会计师统一考试中进行测试，时间以两者中较晚者为准： (1) 公告最早强制生效日期后开始的第一个日历季度，无论实体类型如何；或 (2) 公告发布日期后6个月开始的第一个日历季度。

Changes in the Internal Revenue Code, and federal taxation regulations are eligible to be tested in the calendar quarter beginning six (6) months after the change’s effective date or enactment date, whichever is later.  国内税收法和联邦税收法规的变更有资格在变更生效日期或颁布日期后6个月开始的日历季度进行测试，以较晚者为准。

Changes in federal laws outside the area of federal taxation are eligible to be tested in the calendar quarter beginning six (6) months after their effective date.  联邦税收领域以外的联邦法律变化有资格在生效日期后6个月开始的日历季度进行测试。

Changes in uniform acts are eligible to be tested in the calendar quarter beginning one (1) year after their adoption by a simple majority of the jurisdictions.  统一法案中的变更有资格在简单多数辖区通过后 1 年开始的日历季度进行测试。

For all other subjects covered in the Uniform CPA Examination, changes are eligible to be tested in the later of: (1) the first calendar quarter beginning after the earliest mandatory effective date, regardless of entity type or (2) six (6) months after the issuance date.  对于注册会计师统一考试中涵盖的所有其他科目，变更有资格在以下较晚的日期接受测试： (1)最早强制生效日期后开始的第一个日历季度，无论实体类型如何；或(2)发布日期后6个月。

Once a change becomes eligible for testing in the Uniform CPA Examination, previous content impacted by the change is removed.  一旦某项变更符合注册会计师统一考试的测试条件，受该变更影响的原有内容将被删除。