CPA Exam Cheat Sheets
Quick-reference guides for the most tested CPA exam topics. Scannable, shareable, and designed for last-minute review.
Audit Report Types & Modifications
Comprehensive reference for the four audit opinion types, report modifications, emphasis-of-matter paragraphs, and key language differences under AICPA and PCAOB standards.
View cheat sheetAUDAudit Evidence & Management Assertions
Quick reference for the types of audit evidence, management assertions for transactions, balances, and disclosures, and how audit procedures map to specific assertions.
View cheat sheetAUDInternal Control Frameworks (COSO)
Complete reference for the COSO Internal Control Integrated Framework, its five components, 17 principles, and how internal control deficiencies are evaluated and communicated.
View cheat sheetFARFinancial Statement Ratios & Analysis
Essential financial ratios for the CPA exam organized by category: liquidity, profitability, solvency, and efficiency ratios with formulas, benchmarks, and interpretation guidance.
View cheat sheetFARRevenue Recognition (ASC 606)
Complete reference for the ASC 606 five-step revenue recognition model, performance obligations, variable consideration, contract modifications, and disclosure requirements.
View cheat sheetFARLease Accounting (ASC 842)
Quick reference for ASC 842 lease classification, lessee and lessor accounting, right-of-use assets, lease liabilities, and the key differences between finance and operating leases.
View cheat sheetREGIndividual Tax Brackets & Deductions
Quick reference for individual income tax brackets, standard vs. itemized deductions, above-the-line deductions, filing status rules, and key tax credits for the CPA exam.
View cheat sheetREGBusiness Entity Comparison
Side-by-side comparison of business entity types for the CPA exam: sole proprietorship, partnership, S corporation, C corporation, and LLC with tax treatment, liability, and formation rules.
View cheat sheetREGProperty Transactions & Basis Rules
Key rules for property transactions on the CPA exam: asset basis calculations, like-kind exchanges (Section 1031), Section 1231/1245/1250 characterization, and installment sales.
View cheat sheetBARCorporate Governance Frameworks
Essential corporate governance concepts for the CPA exam: board responsibilities, SOX requirements, audit committee functions, internal audit roles, and enterprise risk management.
View cheat sheetBARCost Accounting Methods
Comprehensive reference for cost accounting methods on the CPA exam: job-order costing, process costing, activity-based costing, standard costing with variances, and CVP analysis.
View cheat sheetBARFinancial Management Formulas
Essential financial management formulas for the CPA exam: time value of money, capital budgeting (NPV, IRR, payback), WACC, working capital management, and capital structure decisions.
View cheat sheetISCIT General Controls (ITGCs)
Quick reference for IT general controls on the CPA exam: access controls, change management, program development, computer operations, and how ITGCs support application controls.
View cheat sheetISCCybersecurity Frameworks & Controls
Essential cybersecurity frameworks and controls for the CPA exam: NIST Cybersecurity Framework, encryption types, common threats, incident response, and data privacy regulations.
View cheat sheetISCData Analytics for CPAs
Quick reference for data analytics concepts on the CPA exam: types of analytics, common techniques, data visualization, Benford's Law, and how analytics are applied in auditing and accounting.
View cheat sheetTCPIndividual Tax Formula & Planning
Quick reference for the individual tax formula, filing statuses, income inclusions and exclusions, deduction types, credits, and tax planning strategies for the CPA exam.
View cheat sheetTCPEntity Taxation Comparison
Side-by-side comparison of entity taxation for the CPA exam TCP section: C corporations, S corporations, partnerships, and LLCs with formation, operations, and distribution rules.
View cheat sheetTCPProperty Transactions & Basis Rules
Essential rules for property transactions on the CPA exam TCP section: basis calculations, gain/loss characterization, Section 1231/1245/1250, like-kind exchanges, and installment sales.
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