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参加美国CPA的考生可以免费获得进入美国CPA Professional Literature Package 的权限,该Package内包含下述三项内容6个月的免费查询权限:
1. AICPA Professional Standards
2. FASB Original Pronouncements
3. FASB Accounting Standards Codification
不过需要特别指出的是,改Package查询界面与实际AICPA考试中Simulation试题中的Literature的查询界面是不同的,因此考生可以通过CPA Exam tutorial and sample tests 来练习和了解实际考试界面,当然如果您使用Becker的学习软件,也可以达到相同的效果,因为Becker的界面和真实考试几乎一模一样。
新闻原文:
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:Free On-line Access to Professional Literature Package
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 Original Pronouncements and FASB Accounting Standards Codification(effective on the CPA Examination,January 1, 2011)。
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.This online package of literature will familiarize CPA Exam candidates with the use of online accounting resources. However, the interface used by the online package is not exactly the same as that used in the operational CPA Examination.Candidates are strongly encouraged to also review the CPA Exam tutorial and sample tests found on this web site.The sample tests reflect the functionality and interfaces used in the actual examination.
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