CPA Exam Study Guide 2027–2028 | Uniform CPA Exam Core Review: Auditing, Financial Accounting, Regulation, 200 Questions (PDF)

Prepare for the three Core sections of the Uniform CPA Examination with one complete study guide. Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR) and Taxation and Regulation (REG) are taught in twelve sections that follow the content areas and weight ranges of the current AICPA CPA Exam Blueprints, with the rules, worked numbers and look-alike contrasts the exam questions are built on.

What's Inside

• Exam overview: the Core and Discipline model, testlet design and question counts, task-based simulations, content areas and skill levels, scoring (0–99, 75 to pass), scheduling, credit windows and choosing BAR, ISC or TCP

• AUD: ethics and independence (AICPA, SEC, PCAOB, GAO), quality management, planning, materiality, the audit risk model, fraud, internal control and SOC reports, evidence, sampling, account-specific procedures, and audit, review, compilation, attestation and Single Audit reporting

• FAR: financial statements and cash flows, consolidations, EPS and segments, not-for-profit and governmental accounting, receivables (CECL), inventory, PP&E and impairment, investments, bonds, leases, equity, revenue recognition, income taxes, fair value, contingencies and accounting changes

• REG: Circular 230, preparer penalties, tax procedure, business law (agency, contracts, UCC, secured transactions, bankruptcy), basis and cost recovery, individual taxation under current law (including the H.R. 1 deductions), loss limitations, C and S corporations, partnerships and tax-exempt entities

• Simulation-style worked examples: bond amortization, deferred taxes, lease schedules, partner basis, Schedule M-1 and the Form 1040 build-up

• Visuals: the audit risk model, fraud triangle, opinion decision flow, revenue recognition steps, fair value hierarchy and loss-limitation gates, plus 145 quick-reference tables

• Exam Tips, Common Traps, Memory Aids and Practice Scenarios in every chapter

• Study schedules, FAQs and test-taking strategies

• 2 practice tests of 100 questions each (200 total), four options per question, spread across AUD, FAR and REG like the blueprints, with a complete answer key and an explanation for every question

Format

• Instant digital download (PDF), 8.5 × 11 in

• Clickable table of contents

• Print it or study on a tablet, laptop or phone

Please note: This is a digital product. No physical item will be shipped.

This is an independent study resource and is not affiliated with or endorsed by the AICPA, NASBA or any board of accountancy.