WHAT RESOURCES ARE AVAILABLE FOR CPA CANDIDATES DURING THE TEST-TAKING SESSION?
Resources available depend on the simulation that the candidate receives. Those common to all simulations include a four-function pop-up calculator, a blank spreadsheet with some elementary functionality, and authoritative literature appropriate to the section of the test. While completing the case study simulations, candidates will use financial accounting, auditing, or taxation databases. The financial accounting database will include certain portions of the FASB’s Original Pronouncements and Current Text. The auditing database will include certain portions of the AICPA’s Professional Standards. The taxation database will include certain portions of the federal tax code. The databases include all the excerpts that are necessary for completion of the case study simulations.
