Taxation at the CPA CFE - 21st Edition

Now in its 21st edition, this volume continues to fulfill its goal of assisting CPA candidates by providing a summary of the tax concepts they need to master in order to prepare effectively for the EFC. The concise and straightforward text will allow students to quickly identify the topics they already understand and those that require further study. To this end, the spacious layout and wide margins allow students to supplement the information provided, enabling them to internalize the book’s content so that it becomes «their» own personal summary and «their» working tool.

Since its publication at the time of the introduction of the DESS accounting programs in Quebec, this volume has introduced the original concept of presenting information according to the level of mastery associated with each of the tax concepts required for the professional exam. So, at a glance, the student knows what to expect from the CFE. References to levels A, B or C therefore represent valuable information, both for the student who needs to master the information in the common modules of the CPA Competency Chart, and for the student aiming to take the tax role on Day 2 of the CFT. Even since the introduction of the CFE, references to the depth levels of the UFE (the uniform CA final assessment) have been retained, since they allow students and teachers to draw an interesting parallel between the expectations of the two exams.

In addition, the volume provides a review of numerous CFE and UFE alumni questions in which the various topics covered have been questioned. A quick glance at these lists of questions enables students to identify the most frequently tested topics, thus indicating the importance to be attached to mastering the tax concept in question. Finally, the appendices provide numerous cross-references that will be most useful to the student.

Pierrette Doré, a professor of taxation at the Université du Québec en Abitibi-Témiscamingue (UQAT), continues her longstanding involvement in the CA and CPA examination process. A grader for both the EFU and the EFC for approximately 25 years, director of the DESS program in accounting at UQAT for 16 years, and a member of numerous committees related to the professional training of CAs, and later CPAs, at both the Quebec and Canadian levels, Ms. Doré has always sought to assist candidates on their educational journey toward earning their professional designation.

Featuring Sandra Labbé, M.Fisc., CPA, CA, who is also a professor of taxation at the Université du Québec en Abitibi-Témiscamingue.