Update 2012, and a new start for 2013

I took FAR in August and failed with a 68. I had already paid my fees to take AUD so I took audit on December 4th (Delayed window due to weather). I failed again with a 70. (70,68,70 all in 2012)

Something in me snapped, I was really upset over that audit fail. I studied A LOT and still did not improve my score 1 point from the last 2 times I took it?!? My anger overwhelmed me, and I let it. I have lost count how many of these exams I have taken now, I can guess I have taken each one 3-4 times now. ZERO passes. In my fury, I was going over everything. I have always blamed my poor study habits for my fails. This time I studied my butt off and got the same score?! Ok, maybe it is not me! As it was the end of December and a new year was around the corner I felt like some new plans were in order here.

1. I purchased Wiley CPA test bank
2. I purchased NINJA notes
3. I purchased the Wiley CPA exam book

I sent my application to test for audit in again, and studied from December 21st through January 17th. I used my new study materials only, did not use the program I had used in the past. Obviously it hasn't been working for me, so I felt that it was a waste of my time to use it. I took audit again on January 18th and I passed! Not only did I pass I smashed it! I got an 86!

I am not an idiot, I can pass these exams. I feel redemption!

I was so thrilled when I found out I was hyperventilating at the office, and that is a new experience for me! So the excitement has worn off, and I am ready to take down BEC. Again, only study material is the 3 I mentioned above. I plan to take it May 16th or 17th.

"If you don't give a damn about anything, no one will give a damn about you"

How to Speed Study

1 - Watch lectures, pause video's and take notes as you go along so that you can fully comprehend what they are saying. Videos typically discuss KEY points of what you need to learn. They won’t cover every single topic, which is what your study text is for.

2- Skim or read study text, update your notes with anything pertinent. Write a 1 paragraph summary, in your own words after each section. This summary will be your quick review notes; I do mine on a separate piece of paper.

3- Practice your questions with feedback enabled. Information sticks better if you get immediate feedback on what you are currently focused on.

Tough/Struggling area's

1- Get a piece of paper and write at the top of it an idea or process that you want to understand

2- Read and review your study notes and quick review notes on this area

3- Explain this idea, out loud, as if you were teaching it to someone else

* Somewhere in your explanation you will come to a stopping point, where you don't know what to say or are unsure, this is the "stopping point"

4- Stopping point is the area or gap of what you are having trouble with understanding, focus your study on that area. Google it specifically, make notes on what you are researching about it.

 i.e. Trouble area, Inventory testing. Rather than Googling "inventory testing" be more specific. What are the procedures for inventory testing as applicable to its assertions (or a specific assertion)

This is especially true with FAR:

Also on tough areas, don't attempt the difficult questions until you have the easier question's mastered. It will only confuse and frustrate you which will lead to a lack of focusing, or reduce the chances of you wanting to study. 

Don't laugh at that, if you do not "want to study" then you won't. Try to make studying as easy as possible.

Taking Notes

How to take notes during a lecture:

My Focus Notes

Instead of transcribing exactly what the professor says, capture the big ideas or main points. Pause your lecture at each main point.  Going through the process in your mind of thinking about what the lecture has said and then re-wording it to what you have gathered out of it solidifies the concept. This allows you to better understand the actual concepts being taught.

• Take notes in the form of short questions followed by short answers, this will help with your MCQ's.
• Group together the questions and idea's which cover the same topic into a cluster.
• Don't hesitate to make reference to your own notes within other notes. When you review your notes later and don't understand a topic, it helps to see where you reference to more notes that might help you understand.
• Add a few general background questions regarding the topic at the end of the cluster, I review the MCQ's in the section and then write the ones down that I miss at the bottom of the notes that the section applies too. Write the question, answer, AND the explanation as to why this is the answer.

To study using these notes: print each cluster onto its own page. Format the answers so that they’re not on the same line as their question. Proceed through the cluster, trying to answer each question out loud without peeking at the answer. (I use a sheet of blank paper to block the answer.) If you get more than one answer wrong, then treat the entire cluster as unlearned and return to it later.

I hand write all my notes, so when I start a new section/area I use a fresh piece of paper. I write my learning objectives at the top (typically found in your study book at the beginning). Then at the end of my notes I write a 1-3 paragraph summary of what I learned. This summary is what I read 2-3 times a week to keep the information fresh in my mind.

FAR Experience

My FAR experience was a disaster, or so I thought. When I left the testing center, leaving 1 sim with all 0's because I ran out of time, I wanted to crawl in a hole and cry. We study for 2-3 months, 15 - 20 hours a week, and get 1 shot to pass. I tried to remain calm and keep my confidence but at the end of my first testlet I was @ 52 minutes in. What?! Where did the time go, ok so I went quicker on the 2nd and 3rd testlet, getting them done in 38 and 45 minutes, which left me with 1 hour and 45 minutes for my sims. I always do the research question first since I know the codifications good and generally find them pretty fast, but this time I spent 30 minutes looking and still didn't find the answer. So 1 hour and 15 minutes left to do 7 sims! Ugh! I got through 5 simulations with 15 minutes left, put 0's on the last one, and went back to the research which I found 13 minutes later. How could I get an industry specific research question when it was not a FAR topic?

MCQ's. I kept track of all the questions that I KNEW I got right and that added up to 27. I didn't want to count the calculation questions into this just because when I am rushed I make calculation errors, so I didn't include them. Only a few questions that I had no idea where they came from, assuming pretest questions or else I missed something in my study's. I skipped calculation questions until the end on the 2nd and 3rd testlet and I think that sped up my time.

Testlets - Questions I knew I got right per testlet

1 - 10 correct

2 - 7 correct <-- Pretty sure it was hard level, saw a AICPA released hard question on it :))

3 - 10 correct <--- Some weird questions

Knowing how many I had correct gave me confidence throughout the exam. That is until I got to the simulations.

Simulations - BRUTAL - ALL of them were extremely tough, except one. Even though that one wasn't tough I knew it would be time consuming with a ton of calculations and then journal entries to record it. Every single simulation required journal entries (which are the easy part, calculation is the hard part). Since I was running out of time, I didn't have time to re-calculate my answers so my confidence level was pretty low.

Looking back, I know within 90% accuracy that I got 3 of the simulations correct. The other 3 are up in the air, I am hoping for partial credit. If I had another 30 minutes I could have recalculated the other 3 and made sure I got them right and finished the one I didn't have time to complete. Praying that the one I left with 0's is the pretest simulation.

It's done and behind me now, so I am forgetting it and moving onto my audit studies.

Never done this before...

I have taken many parts of the CPA exam multiple times and have not passed any part, and yet I have never postponed an exam. Until now!

I knew I wasn't ready. That is one thing I do know, its what it feels like to not be ready and get score close to passing. So I decided to pay the $35 fee and change the date of my exam to July 3rd. I don't have another NTS for any other part, and no 18 month window clock staring me in the face, so why not give myself another month?

I can truly say, that I think it was one of the best decisions I have made through this journey. I am scoring in the 90's on my test and am gaining confidence everyday. I am also learning to tell people that I don't have time. It's surprising how many times I have caved in the past to whatever anyone wanted of me, but now, well its a different story. Some of them are getting upset, but they soon realize that this is MY priority, and come to respect my decision to put my exam first. I still struggle with putting the exam before my projects at work, but I am getting better.

So 21 days until FAR, going to pass this time, or die trying!

FAR - May 30th

Took a break from studying give me time to get some things more straightened out in life and help me to get re-focused on why I want to pass the CPA exam.

As tax season is winding down I find myself a little behind in my FAR study schedule. I am going on vacation right after tax season, and before you say WHAT, vacation during exam prep?!?! I haven't taken a vacation in over 6 years, if I don't take one soon I am going to go insane. Every vacation week I take is to study (cram) for an exam, which hasn't really been working for me. So... new tactic, plain old hard work day in and day out.

I purchased a new laptop which will allow me to study where ever and whenever I want. I think this is going to be HUGE! My local library closes at 6pm, I live in a small town, we have no coffee shops so all of my studying has to be done at the office or at home. Often times at the office if someone see's me there late, they come in and talk to me. It gets to frustrating to keep telling them I am studying and asking them to leave... they always say, "oh just one more thing" then 20 minutes later they are still rambling. My studying at home has not been going well because of the interruptions (computer is in living room).

I put a sign on my bedroom door that says "STUDY ZONE - Unless the house is on fire or you are dying, go AWAY". This has worked wonderfully to remind my family of how important my study time is to me, interruptions are almost none.

I plan to setup my laptop tonight and get my study materials all loaded. Then its back into Inventory.

My REG Exam, Next section to study

Well I took my REG exam yesterday at it was BRUTAL. I had prepared for it, and used the Rogers cram for the last two weeks. I can say that there were several questions and a simulation based off of the material that Roger went over. I had one simulation that was giving me a hard time and ran out of time trying to figure it out, I sure hope its the one they throw out! I left the testing center feeling defeated. I don't feel like I passed so I am not going to count on it. 


Onto FAR, which I will schedule at the end of November. We are in the full swing of audit season at my firm so time will be limited for studying as I will be exhausted when I get home.  Planning 3-5 hours a week for the next 3 months, with a 2 week cram/refresher.


I will be blogging much less since my spare time is spent studying. 


"The only real failure in life is the failure to try"

How to react to your fail section

3 ways people react to failure

1. Give up - Often times when failure meets someone face to face, rather than trudging through the difficult times ahead some people choose to just give up. It isn't that they want to fail or that they really want to give up, often times its the fact that the failure has shown them new light. Each time we fail at something it is a learning experience, and some learn that this isn't the right road for them.

2. Persistence - Lets be honest, some of us are just stubborn and never give up. We put our head to the grind and try, try, try again. Self believers, they often times are hard workers. But is it positive to just do the same thing you did last time? I know it didn't work for me with audit, I got a 70 last February, decided to take it again right away in the next testing window. Persistence in me made me think that it would work if I just in another 40-60 hours of studying. Wrong! If you didn't pass the first time, something was amiss, and doing saly (accounting term for same as last year) won't work.

3. Re-strategize - Sit down and look at your study plan, what was working for you. Your feelings about your studying are typically spot on, if you feel that you are jamming through a section and everything is clicking then you are absorbing the information. If you get to a section, and we all know which sections are our troublesome ones, and you feel like you are trudging through 4 feet of mud up-hill, well then something in your studying techniques isn't working for you. Change it! Step back and ask yourself what will make this more enjoyable. Purchase some other studying books, there are several out there that offer different perspectives on a subject. The books are always inexpensive, just order the book and read the section and if it catches your attention and things start clicking then you have found something that works.

"If you greatly desire something, have the guts to stake everything on obtaining it"

Motivation

I think the most difficult part of taking this exam is staying motivated to finish it. The information is never-ending and difficult for most which makes it increasingly difficult to maintain a steady study schedule. We start out focused and driven to complete this goal we have set for ourselves and somewhere along the line we get distracted or burned out. Other things in life seem more appealing and we forget the things which kept us driven to achieve this goal in the first place.

The difficulty of these exams can make us feel less self-confident in ourselves which can also hinder our motivation. When we are feeling low it can seem almost impossible to focus or concentrate. I need a daily dose of motivation to keep myself focused on this goal. I can't look far into the distance and see how far I have to go, that for me is discouraging. It feels like I will never be able to finish, the road is to long, to hard, or has to many bumps in it. Instead I need to focus on one day at a time. Accomplishing my small goals that are right in front of me today. That makes me feel successful and keeps me motivated to do it again tomorrow.

What motivates you? I am motivated by competition, I strive to be the best at whatever I do. I try to be so good that they can't ignore me. Instead of striving for a 75 I plan to get as close a 99 as possible. I will learn each section and not move onto another section until I feel that I am so good that I can get a 99 on that section. At the end of each section I plan to assess how good I am. If I feel 100% confident about the material then I shouldn't have any problems when I review the material. For me, being the best at something is motivating for me. If I feel confident about what I am doing and can get 95% on the tests this gives me motivation to move on and master the next section. Motivation is contagious. Surround yourself with positive motivation in every aspect of your life.

"Success or failure is caused more by mental attitude than my mental capacity"

Priorities and the CPA exam

In life, we choose whether or not we want to be a winner or a loser by the simple choices we make day in and day out. We choose to study or not, we choose to focus on whats important or slack off for a day.


I would rather watch the special television shows that my daughter and me love so much instead of outlining a chapter and making notes on it.
I would rather teach my son how to make a broccoli and chicken casserole instead of listening to the lectures on the chapter I just outlined.
I would rather go to the Harry Potter premier with my bestest friend and then go for massages after than study for the entire day to finish a review of an entire section.
I would rather spend the evenings in my husbands arms laughing at our comedy shows and playing games together than making flashcards on the questions that are difficult for me.


Priorities are difficult for me to see the difference between. My children are 14 & 17 and they still like me, they think I am smart and come to be for guidance (for the moment) and I hope to keep those relationships intact.


My priority are always my family first, so how can I put my family first and still study enough to pass the CPA exam? I thought about this for quite some time and realized that passing the exam will greatly benefit my entire family more in the long run of things. I need to think of the benefits this will provide my family in the years to come and not what its taking away from them here today. 


Benefits in future - potential employment opportunities: my own business, my daughter to work with me, larger income, more vacations, retire sooner.


Now that I have my head screwed on straight it will become easier for me to spend the time studying because I know its an investment into our future.


"Purposeful work means you care deeply about something. You're passionate about doing it."

Still learning/regrouping from my failure

Success. It is the result of preparation, hard work and learning from failure.


I am still regrouping from my score that came in. I still can't believe it, I really thought I had nailed audit this time. Somehow I got a lower score. I did change some things this time, so going back to what I was doing before. 


Now its time to keep my focus on the present and future and not so much on my past. Failures are learning experiences. They are here for us to learn something from. I learned that I need to become more focused and study with more focus. Most of the time when I would study I was tired and drained from work. I need to go workout for a bit before my exams so that I have a clearer mind and have more energy.


I have a poor long-term memory, so I plan to review/cram for the last 2-3 days before the exam instead of relaxing. My test scores show I did good in area's that I studied more recently so I think this will benefit me tremendously.

CPA Exam Security Changes at Prometric Test Centers

Email I received regarding the increase in security enhancement for the CPA exam.

Prometric is committed to a strong, secure, testing environment for the CPA Examination and for all candidates visiting one of its test centers.  Over the past few years, Prometric has made several significant investments to further strengthen security in its test centers, including a global roll-out of digital video recorders and enhancements to biometrics at the centers. This communication is to advise you that there is a new security enhancement being introduced into Prometric centers this week.  

Starting July 1, Prometric Test Center Administrators (TCAs) will be using hand-held metal detector wands to scan all candidates in the Test Centers in the United States and Territories. All candidates will be scanned prior to each entry into the test room, including returns from breaks.  Candidates will still be required to turn their pockets out, and the scan will be done immediately afterward. The purpose of the wand scan is to take an additional step in identifying any prohibited items that a candidate is attempting to take into the testing room. 

Prometric’s Security Department conducted a pilot of this program in 2010 using the wands for a period of five months. Approximately 60,000 candidates were scanned during that time.  Ultimately, the wand was found to be a strong deterrent and operationally effective.  Based on the results of the pilot, Prometric has decided to move forward with this program and has deployed hand-held metal detectors to all U.S. Test Centers. 

In addition to this message, information about wanding has been added to Prometric’s standard Test Center Regulations Form.  This form is posted on Prometric’s website and is given to all candidates to read prior to check-in. 

The scan will be done in full view of the TCA DVR camera so it will be recorded, and any candidate complaints or escalations can be properly investigated.  All candidates will be required to submit to the scans.  Any candidates refusing to be scanned will not be permitted to test. Please rest assured that the metal detectors do not affect pregnancies, pacemakers, or other medical equipment that’s connected to the body. 

This small change will help to make our test even more secure, and further protect the integrity of our exams.

Change in some things

Recently my back has been having some serious pains which are constant. (Probably from lifting the heavy audit boxes) This weekend I plan to change some things in my life to hopefully help my situation. Recently I have quit taking my vitamins, I just fell out of routine in doing this each morning and afternoon. So I plan to get back into this with an increase in the fish oil especially. It reduces inflammation which will hopefully help with the inflammation I am experiencing in my back as well has reduce my allergy symptoms.

I also plan to start working out again, at least 30 minutes each day. This use to be a big part of my success in studying for the exam as it gave me energy to stay up and be more focused in the evening. As it got closer to a scheduled exam I would eliminate this part of my routine to have that extra time to study. This is fine for the short-term week before, but not a good idea for the long-term 1-2 months of study.

"People often say that motivation doesn't last. Well, neither does bathing - that's why we recommend it daily."

Score Release Week

Each time that score release I tell myself I won't pay attention to it. See I live in a snail mail state, so I have to wait an additional 7 days after the release to get my result. Those 7 days are horrible, I can't sleep, I can't study and all I can think about is the results. How I will react if I passed, how I will react if I failed. Ugh! I even dream about it. Completely consumed all week, which just ruins my study schedule for the next section!

So, I plan to take a day off this week and study. No work, no kids, no cleaning, nothing. (I know I may regret it later but I have to try it) I am attempting 6 straight hours of studying. Immerse myself in my studying and stay off the cpa exam websites until I get my results. (which should be next Monday & Tuesday)

I don't want to regret this week, I want to be able to look back and say that I was productive. Goal tonight is 2 more hours of studying, and then 6 hours tomorrow. That should catch me up to where I want to be.

"When it is obvious that the goals cannot be reached, don't adjust the goals, adjust the action steps"

REG - Ethics Notes / Flashcards

Teo has a private company audit client. He also provides it with tax services. For which of the following services may he charge a contingent fee and still be in compliance with Circular 230 1) A claim for refund filed in connection with a determination of statutory interest or penalities     2) Representing the client in judicial proceedings

Components of IRS practitioner duties: 1) furnish requested information promptly 2) exercising due dilgence 3) not unreasonably delaying IRS matters

Not a TRP: (Tax Return Preparer) Furnishes typing of other mechanical assistance, Prepares form for regular employer, prepares form as a fiduciary

a TRP is someone who: 1) is paid to prepare or retain employees to prepare a substantial portion of any federal tax return or refund claim

Can't take "unreasonable positions" : 1)No "substantial authority (40% chance) for position 2) No "reasonable basis" (20% chance) for disclosed position 3) Not "more likely than not" (50% chance) for tax shelter position

CPA induced several rich tax clients to invest in a domesticated beaver tax shelter device. When the IRS sought to audit one of Monrew's clients, he realized that among other difficulties, he had not had the client sign a backdated document. When the gov discovered all this, Monrew was indicted for tax fraud in violation of section 7206. Which of the following is true.   Monrew is probably guilty. Monrew clearly willfully aided in the preparation of a tax related document which was fraudulently backdated.

When an auditor's recklessness is manifested in repeated defective audits, what might happen? Misconduct or incompetence by a CPA may invite punishment by all relevant regulatory agencies & professional societies.

A client suing a CPA for negligence must prove each of the following factors except: Reliance         The elements of a negligence cause of action are, Duty, breach of duty, suffered compensatable injuries, and break of proximity.

The intent, or sci-enter, element necessary to establish a cause of action for fraud will be met if the plaintiff can show that the: Defendant made a misrepresentation with a reckless disregard for the truth. Under the position taken by a majority of the courts, who which third parties will an accountant who negligently prepares a clients financial report be liable? Any foreseen or known third party who relied on the report

 Under the "Ultramares" rule, to which of the following parties will an accountant be liable for negligence? The "Ultramares" rule, established in a 1931 case, requires privity before an accountant is liable for negligence.

REG Study Plan

5 Weeks to study, with a goal of 16 hours a week, and 2-4 hours a week for review. 20 hours a week for 5 weeks for a total of 100 hours of study time to pass regulation. I don't plan to spend a large amount of time on the simulations since I am experienced in taxation. Most of this study time will be focused on the multiple choice questions.

My study plan for regulation:

June 13 – 20           Ethics, Property Transactions, Individual Tax (Strong area’s to begin with)

June 21 – 27           Corp, Partnership, S-Corp, Estate & Gift, Fiduciary tax  (Stong area)

June 28 – July 4   Business Law – Agency & Contracts (Weak area)

July 5 – 11               Articles & Bankruptcy (Weak)

July 12 – 17            Bankruptcy, federal security regulations, business structure (Weak area)

I plan to post each week's notes to each of these sections that I study. I only make notes on area's that are new to me or areas that I am weak in. I also create flashcards in Excel, if I have time I will try to share those as well.

"Don't wish it were easier, work yourself to become better!"

The Loss of a Mentor

Mr. B was invincible to most who knew him, that is until he had a heart attack and died less than three months after his triumph over his two year battle with cancer.  

Many of us have several mentors throughout our life and each mentor brings about a different skillset which they strongly portrait, which is what makes them so endearing to us. We envy their traits and abilities and mimic them in order to become more like them. Mr. B. had that dynamic personality that everyone just wanted to be around, he really lit up a room with his demeanor, and he also had a strong outward confidence which he displayed with little to no verbal communication. 

I will admit I do seem a little lost without him at the moment, even though he never really verbally guided me his guidance was implied and I understood that implication.  

It saddens me that I did not get to achieve my goal of passing the CPA exam while he was alive to show him and see him be proud of that accomplishment. He has always believed in my ability to pass and become a CPA.

I refuse to let this hurdle in life become a road block to my success in the studying and passing of the CPA exam, in fact I am going to use it as fuel.  Mr. B. in death, just as he was in life, will guide me and create the motivation I need to accomplish this task. He was a strong, smart, and confident person who believed in me and my abilities and I can't let him down.

If Mr. B could conquer cancer, look it in the face and not let it get him down, come into the office day in and day out all throughout tax season while going through his chemotherapy treatments with a smile on his face, then I can pass these exams. We all can pass these exams.

He was an inspiration to me every day and he will continue to be so for the rest of my life. Thanks for everything Mr. B.

I typically end every posting of mine with a motivational quote that I find inspirational but this time as a tribute I will post one of his favorite quotes in honor of Mr. B.

"Ethics and eating are two different things"

Why is the CPA exam so hard?

Are you ready for the magical answer?

The CPA exam is so difficult for some because of the environment in which we, as children, are taught in is not being adhered to in the structure for these exams.

As children we are taught in a structured classroom setting. We are encouraged by our peers as well as our classmates. We are guided, shown examples, and when we still don't understand something we are shown it again.  Think back to your math classes in junior high and high school, the first quarter of the year is spent going back over everything that you learned in the prior year. Some teachers even go as far as to learn and understand each students learning style to show them tricks they can use to learn.

The CPA exam is different in this aspect. For the first time ever, for the majority of us, we are given the study materials and left on our own. Here is a computer, here is your study guides, text books, multiple choice questions, and video lectures, now go teach yourself.

I enrolled in online college classes and can say that this structure isn't what its like even for online colleges.

It's no wonder that the pass/fail rate is hovering below 50% for each part. This was not the way that our society has structured us to learn. The first study program to become developed and be used more like an online college will achieve the best results. Give us grades! Those of us that are doing good need to be told so, we need the reassurance that we are studying correctly, that we have mastered the content. Give us F's! Yes, I just said I want an F. If I have not mastered some content, I want to know. If what I am thinking is totally wrong in a particular area then I want to be told that I am headed down the wrong path.

Correct me BEFORE I take the exam.

For a society drive on checks and balances, there sure aren't any prior to us taking these tests.

"Try to develop steady work habits"

CPA exam Superman/woman

5 Motivational factors for becoming a CPA

Prestige and Respect

Money and benefits

Job Satisfaction and variety

Career Security

Personal Growth

Each of us has our own reasonings behind why we decided to become CPA's. For some of us it will be for the prestige and respect that this certification has associated with it. A sense that we will be taken seriously. It could also be a goal or achievement needing to be accomplished. 

Typically most firms and companies pay more of a salary and offer a nicer benefit package to those with the certification, often times those benefit packages are the deciding factor for where a CPA ends up deciding which company to work for.

Job satisfaction and variety. There are those people, myself included, who enjoy variety in their life. Having a CPA license will allow those to switch it up and experience other job opportunities that wouldn't otherwise have been an option for them. 

Career security. What can I say, most companies can't just fire their CPA due to budget cuts unless they have another one lined up to take their place. With all the regulations and rules associated with having a financial knowledgeable staff employed it is becoming increasingly a more stable place to work.

Personal Growth. For some, like me, this is the next step in their career. Each career path has steps in the process and each step adds to their personal growth in the chosen field.  

"The most critical component of personal development is vision"

CPA Exam Resources

I have realized that there are so many CPA exam resources out there but they are just splattered here and there and not all in one location. I decided to make a listing of them here and a short description of each of them. I don't follow or use all of these but use them as I feel they are needed for particular area's of the exam.


CPA exam forums
http://www.cpanet.com/cpa_forum/default.asp
http://www.another71.com/cpa-exam-forum/
http://www.cpaexamclub.com/

CPA exam free questions database
http://www.cpareviewforfree.com/

CPA Study Material Links
http://www.cpaexcel.com/
http://www.cpaexam.com/


Other CPA exam resources
http://www.rogercpareview.com/cpa-exam-review-course-resources.cfm
http://www.aicpa.org/BecomeACPA/CPAExam/ForCandidates/TutorialandSampleTest/Pages/exam_tutorial_parallel.aspx
http://www.nasba.org/nasbaweb/NASBAWeb.nsf/WPHP?OpenForm
http://www.startheregoplaces.com/
CPA Webinar: The Need to Knows @ http://www.rasmussen.edu/degrees/business/blog/cpa-webinar/

This list is a work in progress, I plan to have a link to it on the right hand side of my blog and update it regularly. If anyone knows of any helpful sites or link please post them in the comment section.

Enjoy