CPA Exam Information (How to become a CPA Web site)

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"How to Become a CPA" Web Site
CPAclass.com is a comprehensive source of information
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U.S. Tax Code by Section

Securities Law Library

International Financial Reporting Standards (IFRS)

International Accounting Standards (IAS)

U.S. GAAP Codification of Accounting Standards

U.S. GAAP by Topic

Computer-Based Uniform CPA Examination - Frequently Asked Questions

Web site to schedule a Computer-Based CPA Exam and locate a test center

Uniform CPA Examination Candidate Bulletin

FASB Integrated Various Sources of U.S. GAAP into the Codification of Accounting Standards (Effective July 1, 2009)

FASB Statements: Summaries and Status (No. 1 - No. 168)

Statement No. 168, The FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principles (June 2009)

Statement No. 167, Amendments to FASB Interpretation No. 46(R) (June 2009)

Statement No. 166, Accounting for Transfers of Financial Assets: an amendment of FASB Statement No. 140 (June 2009)

Statement No. 165, Subsequent Events (May 2009)

Statement No. 164, Not-for-Profit Entities: Mergers and Acquisitions: Including an amendment of FASB Statement No. 142 (April 2009)

IASB: International Accounting Standards Board

50 Questions on
Accounting Journal Entries
2012 Edition for iPhone and iPad

Create your own eBooks
from iPhone and iPad
(for iBooks and Kindle)

Public Company Accounting Oversight Board (PCAOB) created by the Sarbanes-Oxley Act of 2002

PCAOB Auditing Standard No. 7, Engagement Quality Review

PCAOB Auditing Standard No. 6, Evaluating Consistency of Financial Statements

PCAOB Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting That is Integrated with An Audit of Financial Statements

PCAOB Auditing Standard No. 4, Reporting on Whether a Previously Reported Material Weakness Continues to Exist

PCAOB Auditing Standard No. 3, Audit Documentation

PCAOB Auditing Standard No. 1, References in Auditors' Reports to the Standards of the Public Company Accounting Oversight Board

I am a Foreign Student. Can I Become a CPA in the U.S.?

States Where Foreign Candidates Can Apply For the CPA Exam

Becker CPA Review

State CPA Certificate Requirements to Practice

State Boards of Accountancy

California Board of Accountancy

New Jersey State Board of Accountancy

New York State Board for Public Accountancy

Texas State Board of Public Accountancy

Virginia State Board of Accountancy

National Association of State Boards of Accountancy

California Society of CPAs

Michigan Association of CPAs

New Jersey Society of CPAs

New York State Society of CPAs

Pennsylvania Institute of CPAs

Texas Society of CPAs

Virginia Society of CPAs

Washington Society of CPAs

U.S. GAAP Codification Updates in 2011

105 GAAP Hierarchy
105 GAAP History

205 Presentation of Financial Statements
205-20 Discontinued Operations
210 Balance Sheet
210-20 Offsetting
220 Comprehensive Income
225 Income Statement
225-20 Extraordinary and Unusual Items
230 Statement of Cash Flows
250 Accounting Changes and Error Corrections
260 Earnings per Share
270 Interim Reporting

310 Impairment of a Loan
320 Investment Securities
320 Other-Than-Temporary Impairments, FSP FAS 115-2
320-10-05 Overview of Investments in Other Entities
320-10-35 Reclassification of Investments in Securities
323-10 Equity Method Investments
323-30 Investments in Partnerships and Joint Ventures
325-20 Cost Method Investments
330 Inventory

340-20 Capitalized Advertising Costs
350-20 Goodwill
350-30 Intangibles Other than Goodwill
350-40 Internal-Use Software
350-50 Website Development Costs
360 Property, Plant and Equipment
360-20 Real Estate Sales

410 Asset Retirement and Environmental Obligations
420 Exit or Disposal Cost Obligations
450 Contingencies
450-20 Loss Contingencies
450-30 Gain Contingencies
480 Redeemable Financial Instruments

505-20 Stock Dividends, Stock Splits
505-30 Treasury Stock

605 SEC Staff Accounting Bulletin, Topic 13
605-25 Revenue Recognition - Multiple Element Arrangements

715-30 Defined Benefit Plans - Pension
718 Share-Based Payment
730 Research and Development
730-20 Research and Development Arrangements

805 Business Combinations
810 Consolidation
810 Noncontrolling Interests
810 Consolidation of Variable Interest Entities, SFAS 167

815 Derivatives and Hedging Overview

820 Fair Value Measurements
820 Fair value when the markets are not active, FSP FAS 157-4
825 Fair Value Option

830 Foreign Currency Matters
830-20 Foreign Currency Transactions
830-30 Translation of Financial Statements
835 Interest
835-20 Capitalization of Interest
835-30 Imputation of Interest

840 Leases
840-20 Operating Leases
840-30 Capital Leases
840-40 Sale-Leaseback Transactions
845 Nonmonetary Transactions

855 Subsequent Events
860-20 Sale of Financial Assets, SFAS 166
860-50 Servicing Assets and Liabilities, SFAS 156

985-20 Costs of software to be sold

Accounting Topics

Inventory Valuation Methods

Depreciation Methods

Revenue Recognition Principle

Accrual Basis vs. Cash Basis Accounting

Basics of Journal Entries

Ratios for Financial Statement Analysis

Overview of Financial Statements