The Uniform CPA Examination consists of multiple-choice questions and condensed case studies called simulations. Within the simulations, candidates must do an online search of professional literature databases to answer questions.
Here are some ways that candidates, students, educators, and schools can get access to helpful online resources.
CPA exam candidates can get a free six-month subscription to professional literature used in the computerized CPA Examination. This online package includes AICPA Professional Standards, FASB Current Text, and FASB Original Pronouncements. Only candidates who have applied to take the CPA exam, and have been deemed eligible by state boards of accountancy, will receive access to this package of professional literature.
To obtain a free six-month subscription to FASB Current Text, FASB Original Pronouncements, and AICPA Professional Standards click here.
Other Access to AICPA Resource: Accounting & Auditing Literature
Discounted Student/Recent Graduate Member Subscriptions:
AICPA Student Affiliate/Recent Graduate Members (who pay annual dues of $30) can subscribe to AICPA Resource at a special price of $40 for a one-year subscription. Students or recent graduates who wish to become AICPA members should visit the AICPA web site.
Free Subscriptions for Educators:
Educators who are members of the AICPA can get a free subscription to AICPA Resource. Go to www.aicpa.org for further information.
Site Licenses for Schools:
The complete set of AICPA Professional Standards, Technical Practice Aids, and Audit and Accounting Guides is also available in a CD-Rom format. Schools can purchase an academic site license program for $1,185 in the first year, with annual renewals for $885. Please visit the AICPA Web site for information about the AICPA site license program.
Financial Accounting Standards Board (FASB) Statements:
The Financial Accounting Standards Board (FASB) has available on its website www.fasb.org the full text of all FASB Statements issued since 1973.
Please note that FASB statements are presented as originally issued, are not in a searchable format, and may not be stored on your computer in any archival system. Additionally, superseded sections of the standards are not highlighted and it is difficult to identify such sections.