Taxation at the CPA CFE - 25th Edition

Now in its 25th edition, this volume continues its goal of helping CPA candidates by presenting a summary of the tax concepts they need to master in order to prepare for the CFA. The short, straightforward text will enable students to quickly identify the elements they have already mastered and those that still require a little more in-depth study. To this end, the well-spaced layout and wide margins allow students to add to the information provided, so as to make the contents of the volume their own personal synthesis and working tool.

Since its publication at the time of the introduction of the DESS en sciences comptables programs in Quebec, this volume has introduced the original concept of presenting information according to the levels of mastery associated with each of the tax concepts required for the professional exam. Thus, at a glance, the student is aware of the expectations specified in the new competency grid applicable to the 2022 and 2023 CFE. References to levels A, B or C therefore represent valuable information both for the student needing to master the information in the common modules of the CPA Competency Grid and for those aiming to sit the tax role on Day 2 of the CFE. Even since the introduction of the CFE, references to the depth level 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 questions from previous CFEs and UFEs in which the various topics covered were questioned. A quick glance at these lists of questions enables students to identify the most frequently tested topics, thus indicating the importance of mastering the tax concept in question. Finally, the appendices provide numerous cross-references that will prove most useful to the student.