CONTENTS
Chapter 1: Beginning Your CPA Review Program
General Comments on the Examination
Attributes of Examination Success
Purpose and Organization of this Review Textbook
Chapter 2: Examination Grading
Chapter 3: The Solutions Approach
Chapter 4: Taking the Examination
Chapter 5: Exam Content Overview
AICPA Content and Skills Specifications
Professional Responsibilities and Business Law
Module 23: Professional and Legal Responsibilities
Module 24: Federal Securities Acts
Module 29: Secured Transactions
Module 31: Debtor-Creditor Relationships
Module 33: Regulation of Business Employment, Environment, and Antitrust
Module 35: Individual Taxation
I. Gross Income on Individual Returns
II. “Above the Line” Deductions
III. Itemized Deductions from Adjusted Gross Income
VI. Tax Credits/Estimated Tax Payments
VIII. Farming Income and Expenses
Module 36: Transactions in Property
Module 37: Partnership Taxation
II. Comparison of C Corporations, S Corporations, and Partnerships
Module 39: Other Taxation Topics
III. Income Taxation of Estates and Trusts
V. Multijurisdictional Taxation
VI. Sources of Federal Tax Authority
Appendix A: Regulation Sample Examination
Appendix B: Regulation Sample Testlet Released by AICPA