Certified Public Accountant Study Guide
Free CPA study guide: the main topics and key facts.
Study by Topic
Every CPA topic, broken down.
Work through the 4 areas of the CPA in any order — each one has its own focused practice and an exam-ready breakdown.
FAR — Revenue Recognition (ASC 606)
Study →The 5-step model for recognizing revenue from contracts with customers under current US GAAP.
AUD — Audit Risk & Internal Controls
Study →Risk assessment, the audit risk model, and evaluating the effectiveness of internal controls.
REG — Partnership & Flow-Through Taxation
Study →Partner basis calculations, at-risk rules, passive activity limitations, and special allocations.
FAR — Governmental Accounting
Study →Government-wide and fund financial statements — different measurement focus and basis of accounting from GAAP.
Questions
CPA prep questions, answered.
Is Koydo's CPA prep free to start?
Yes. The topic-by-topic Certified Public Accountant study guide is free to read.
What score do I need to pass the CPA?
75 scaled score (not a percentage).
Ready to start?
Create a free Koydo account. No credit card required to start.