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

CPAClass.com^{^TM}

U.S. GAAP

IFRS, IAS

"How to Become a CPA" Web Site
CPAclass.com is a comprehensive source of information for students and professionals
who are interested in becoming a Certified Public Accountant (CPA).

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

Code of Professional Conduct for Accountants

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

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

PCAOB Auditing Standard No. 6, Evaluating Consistency of Financial Statements (pdf file)

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

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

PCAOB Auditing Standard No. 3, Interim Auditing Standards Amendment: Part of Audit Performed by Other Independent Auditors (pdf file)

PCAOB Auditing Standard No. 2, An Audit of Internal Control Over Financial Reporting Performed in Conjunction with An Audit of Financial Statements (pdf file)

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

The Sarbanes-Oxley Act of 2002 (Public Law 107-204, 107th Congress, July 30, 2002, pdf file)

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

States Where Foreign Candidates Can Apply For the CPA Exam

Foreign Education Credentials Services

Becker CPA Review

Lambers 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 by Topic

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