Taxation on the Common CPA Exam - 20th Edition

Now in its 20th 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, as well as those that will require further study. To this end, the well-spaced layout and wide margins allow students to add to the information provided, enabling them to appropriate the contents of the volume so that it becomes "their" own personal synthesis, "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.