Since one of the responsibilities of Certified Public Accountants is to provide financial oversight of manufacturing, commercial, and service entities and to ensure the reliability of their financial statements, the Certified Public Accountants membership examination is held annually by the Qualification Assessment Board of Certified Public Accountants to select qualified professionals.
This book has been prepared to familiarize candidates with the questions of the examination as well as the method of answering descriptive questions. By studying this book, candidates will not only become familiar with the format and style of the questions, but will also learn important points and concepts presented in the answers, enabling them to remember these for future examinations.
To assist with time management, the allotted time for each examination is indicated at the beginning of the questions so that candidates can practice managing their time when answering the exam questions.