The 2018 CPA Exam will have a number of notable content changes, most heavily in the FAR section, and will also feature a refreshed user interface come April. The Wiley CPAexcel online course, test bank, and mobile app have been updated in accordance with these content changes.

Get a summary of the 2018 CPA Exam and Wiley CPAexcel content updates here.


Quick Overview of Changes Eligible for Testing on January 1, 2018

AUD | Auditing & Attestation

Pronouncement Changes:

I. SAS 132: The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern

II. SAS 133: Auditor Involvement With Exempt Offering Documents

BEC | Business Environment & Concepts

No January eligible content changes.

FAR | Financial Accounting & Reporting

Pronouncement Changes: 

I. Revenue Recognition (ASU 2014-09, 2015-14, 2016-08, 2016-10, 2016-12, 2017-05, 2017-10)

II. Financial Instruments—Overall (Subtopic 825-10)

III. Not-for-Profit Entities (Topic 958): (ASU 2016-14)

IV. Statement of Cash Flows (Topic 230): (ASU 2016-15)

V. Business Combinations (Topic 805): (ASU 2017-01)

VI. Income Taxes (Topic 740): (ASU 2016-16)

VII. Statement of Cash Flows (Topic 230): (ASU 2016-18)

VIII. Compensation—Retirement Benefits (Topic 715): (ASU 2017-07)

IX. Compensation—Stock Compensation (Topic 718): (ASU 2017-09)

REG | Regulation

The upcoming content changes will be dependent on the legislature, in particular, health care or tax reform, likely eligible for testing in the second half of 2018.

All Wiley CPAexcel course content has been updated to reflect these content changes. In addition, the course has added more difficult task-based simulations.

For a general summary of the 2018 CPA Exam please visit our 2018 CPA Exam Changes & Updates resource page.

How Do You Get the 2018 Updates?

To access the 2018 content updates in your online course and test bank, you must have 2018 exam dates set in your Exam Planner.

  1. From your course dashboard, scroll down to “Exam Plan” and select “Edit My Exam Plan”.
  2. Select “See My Plan” to review your Exam Plan.
  3. Verify your “Start Date” and “Test Date” are accurate for each exam section or select “Edit My Plan” to make changes as needed. “Test Date” must occur after January 1, 2018.
  4. Select “Go to FAR” (for example) and confirm your plan by selecting “Yes, I’m Sure”. This will save your plan and load the new content in your online course.
  5. Start studying!

The progress you have accumulated in your course will be preserved with this update. However, please be aware that you may experience small fluctuations in your scores due to content changes in the lessons.

If you are enrolled in a custom university course that uses Wiley CPAexcel, please check with your instructor before editing your exam plan.

We’re with You Until You Pass

As your Partner Until You Pass, your Wiley CPAexcel course has no expiration date—use it until one year after you pass the exam. Course repeats, online content updates, and software upgrades are free.

For a refresher on how to use your Wiley CPAexcel courseware, visit our Product Tour & Tutorials resource page. At any time, you are welcome to contact us with questions.