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

CPAClass.com^{^SM}

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 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 Statements: Summaries and Status (No. 1 - No. 163)
		Summary of Statement No. 162, The Hierarchy of Generally Accepted Accounting Principles (Issued May 2008)
		Summary of Statement No. 157, Fair Value Measurements (Issued September 2006)
		Summary of Statement No. 156, Accounting for Servicing of Financial Assets: an amendment of FASB Statement No. 140 (Issued March 2006)
		Summary of Statement No. 155, Accounting for Certain Hybrid Financial Instruments: an amendment of FASB Statements No. 133 and 140 (Issued February 2006)
		Summary of Statement No. 154, Accounting Changes and Error Corrections: a replacement of APB Opinion No. 20 and FASB Statement No. 3 (Issued May 2005)
		Summary of Statement No. 153, Exchanges of Nonmonetary Assets: an amendment of APB Opinion No. 29 (Issued December 2004)
		Summary of Statement No. 152, Accounting for Real Estate Time-Sharing Transactions: an amendment of FASB Statements No. 66 and 67 (Issued December 2004)
		Summary of Statement No. 151, Inventory Costs: an amendment of ARB No. 43, Chapter 4 (Issued November 2004)
		Summary of Statement No. 150, Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity. (Issued May 2003)
		International Accounting Standards Board

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

		Popular Accounting Textbooks in the United States

		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

Sources of U.S. GAAP

Statements of Financial Accounting Standards (SFAS)

Accounting Principles Board (APB) Opinions

Accounting Research Bulletins (ARB)

Statements of Financial Accounting Concepts (SFAC)

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

	Wiley GAAP 2008: Interpretation and Application of Generally Accepted Accounting Principles 2008 Paperback Edition Book & CD-Rom Edition
	Wiley IFRS 2008: Interpretation and Application of International Accounting and Financial Reporting Standards 2008 by Barry J. Epstein and Eva K. Jermakowicz (Paperback - Mar 28, 2008) Paperback Edition Book & CD-Rom Edition
	Wiley CPA Exam Review 2008: 4 Volume Set 4 Volume Set