{"product_id":"cpa-study-guide-2027-2028","title":"CPA Exam Study Guide 2027–2028 | Uniform CPA Exam Core Review: Auditing, Financial Accounting, Regulation, 200 Questions (PDF)","description":"\u003cp\u003ePrepare for the three Core sections of the Uniform CPA Examination with one complete study guide. \u003cstrong\u003eAuditing and Attestation (AUD), Financial Accounting and Reporting (FAR) and Taxation and Regulation (REG)\u003c\/strong\u003e 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.\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eWhat's Inside\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e• \u003cstrong\u003eExam overview:\u003c\/strong\u003e 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\u003c\/p\u003e\n\u003cp\u003e• \u003cstrong\u003eAUD:\u003c\/strong\u003e 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\u003c\/p\u003e\n\u003cp\u003e• \u003cstrong\u003eFAR:\u003c\/strong\u003e financial statements and cash flows, consolidations, EPS and segments, not-for-profit and governmental accounting, receivables (CECL), inventory, PP\u0026amp;E and impairment, investments, bonds, leases, equity, revenue recognition, income taxes, fair value, contingencies and accounting changes\u003c\/p\u003e\n\u003cp\u003e• \u003cstrong\u003eREG:\u003c\/strong\u003e 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\u003c\/p\u003e\n\u003cp\u003e• \u003cstrong\u003eSimulation-style worked examples:\u003c\/strong\u003e bond amortization, deferred taxes, lease schedules, partner basis, Schedule M-1 and the Form 1040 build-up\u003c\/p\u003e\n\u003cp\u003e• \u003cstrong\u003eVisuals:\u003c\/strong\u003e the audit risk model, fraud triangle, opinion decision flow, revenue recognition steps, fair value hierarchy and loss-limitation gates, plus 145 quick-reference tables\u003c\/p\u003e\n\u003cp\u003e• Exam Tips, Common Traps, Memory Aids and Practice Scenarios in every chapter\u003c\/p\u003e\n\u003cp\u003e• Study schedules, FAQs and test-taking strategies\u003c\/p\u003e\n\u003cp\u003e• \u003cstrong\u003e2 practice tests\u003c\/strong\u003e 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\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eFormat\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e• Instant digital download (PDF), 8.5 × 11 in\u003c\/p\u003e\n\u003cp\u003e• Clickable table of contents\u003c\/p\u003e\n\u003cp\u003e• Print it or study on a tablet, laptop or phone\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003ePlease note: This is a digital product. No physical item will be shipped.\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003eThis is an independent study resource and is not affiliated with or endorsed by the AICPA, NASBA or any board of accountancy.\u003c\/p\u003e","brand":"Test Treasure Publication","offers":[{"title":"Default Title","offer_id":67976875802926,"sku":null,"price":19.99,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0745\/5997\/9822\/files\/Etsy_Cover_1_Hero_947ff104-0ae6-4247-a92b-ae9b7d812968.png?v=1794226725","url":"https:\/\/testtreasure.com\/products\/cpa-study-guide-2027-2028","provider":"Test Treasure Publication","version":"1.0","type":"link"}