Calvin Choi CPA, CIA, EA
Accounting / Account Analyst
Calvin's CPA NOTES
Source: http://facefactsresearch.com/
Below you will find the notes I’ve personally used in passing the CPA exam.
Aside from the traditional notes, I’ve also used the ‘Infographic’ notes to utilize the visual approach in helping me understanding difficult concepts.
Infographic collects data, organizes it, and turns this information into an easy to understand visual, such as a chart or map.
Studies have found that 90 percent of the information that we remember is based on visual impact.
In fact, from 2010 to 2012, infographic search volumes have increased over 800%. Suffice it to say, that’s an outstanding trend.
I hope you'll find below notes worthwhile, and I always recommend taking your notes for better memorization.
Download my infographic resume:
Note 01 | Financial Accounting and Reporting
FAR is an 4-hour journey and is considered as the most difficult part of the exam due to its wide array of topics.
You can download the notes here:
Note 02 | Regulation
Regulation exam consists of business law, federal taxation, ethics and professional and legal responsibilities. You have three hours to complete the REG section.
You can download the notes here:
Note 03 | Auditing
The AUD section includes knowledge of ethics and independence, auditing procedures and standards, and the skills needed to apply that knowledge.
You can download the notes here:
Note 04 | Business Environment & Concepts
The BEC section includes topics such as business and economic concepts, financial management, information technology and planning and measurement.
* Due to nature of subject (mainly ratios), Infographic was not made for BEC part
* Instead, i have summarized California CPA Ethis Notes
You can download the notes here: