Beginning in 2011, the Uniform CPA Examination will feature a new structure, format and content, along with enhanced technology to improve the exam experience for all candidates.

自2011年1月1日开始，全美统一的注册会计师考试将呈现新的结构、形式和内容，以帮助所有考生提高他们的专业知识和经验。

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The CPA who represented the taxpayers in the examination should have filed a protective claim of refund for tax paid on the lease receipts, but by the time I got involved in the matter the statute of limitations on filing such a claim for refund had long since expired.

FORBES: Representation Before the IRS