Welcome to the Kaplan CPA Exam Review public blog. This blog is dedicated to a single overriding purpose—to help CPA candidates understand and communicate about the CPA Exam throughout the year. With that in mind, we invite postings and comments that further this goal.
Your comments are subject to review before posting in order to ensure that they meet the criteria above. Your comments will not necessarily be responded to by Kaplan staff. Kaplan does not guarantee the accuracy of comments posted by candidates.
You may also provide your feedback directly to our Customer Service or Tech Support teams: Contact Us »
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on January 20, 2015
The world has become so small…it is now easier to live anywhere you want! Where do you want to live? Explore all the exciting opportunities, but do your research first.
Check out this article that sites the top 50 cities to live and work. Have fun dreaming!
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on January 20, 2015
Passing the Uniform CPA Exam requires hard work. It will likely require more study time than any exams you have studied for to this point. National pass rates are about 50%, which suggests that about half of candidates taking the exam are prepared. Are you working hard enough? Are you putting in the necessary time? What do you need to do to pass?
The answer is study, study, study.
You must study in a serious, focused manner. Set aside the distractions and study at least 100 hours…
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on January 13, 2015
The AICPA is in the process of determining exactly how the Uniform CPA Examination needs to change in order to be an effective assessment tool for measuring the knowledge and skills of a new hire. The changes will not be effective until the 2017 exam. Click here to learn more.
By Melissa Haun, CPA | Posted on January 06, 2015
Once you have decided you would like to become a CPA, most likely your next question is, now what? Just as with everything, anything from beginning a new chapter in your life to pursuing a new designation, there is a learning curve you must accept and go through to fully understand the process. That’s okay! Here are a few starting points to help you get on track for the CPA Exam:
How much will it cost?
Well, that depends . . . on a number of things, including how many sections you…
By Melissa Haun, CPA | Posted on December 30, 2014
Take some time to reflect on the past year: moments, people, and places that mattered most to you. Time flies as we are all well aware but memories stay with us and so do our achievements.
Also, take some time to focus on what the future holds for you. Forward thinking will keep you asking questions and inspire you to make a difference. Some thoughts for the New Year:
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on December 23, 2014
From our homes to yours...we wish you a happy, healthy, and safe holiday season filled with love, family, and friends.
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on December 09, 2014
We are busy people. For example, most of you are probably studying for the CPA Exam while also working and/or going to school. Because of your busy lifestyle, you’re looking for the best way to study in order to pass the CPA Exam as quickly and efficiently as possible. Days where your menu of activities included studying, sleeping, and watching an old episode of Friends just don’t exist anymore.
I was raised on a farm, and I consistently heard my grandmother say, “Work smarter, not…
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on December 02, 2014
Each New Year, we pause to reflect over the past year and evaluate ourselves personally and professionally. At Kaplan, we’re very proud of you for passing the CPA Exam and thankful for your partnership. Looking ahead, we’ve decided that 2015 can be even better.
In early January, we will start our first accelerated CPA Review program. We will still offer our very successful self-study product, but are adding an exciting new element. So, what’s different about the accelerated program?…
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on November 25, 2014
Read the Ten Issues to see what is causing concern for the leaders of the accounting industry today.
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on November 18, 2014
Great news—hiring demand is up! You want even better news? The starting salaries are expected to rise too!
You may very well benefit from a simple supply and demand issue in the hiring trends for accounting and financial professionals. Read Continued Rise Projected for Accounting Salaries in 2015 to learn exactly what you can expect.
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on November 11, 2014
Be prepared for your next job interview! By better understanding the types of questions you might be asked, you will be more confident and ready to shine. The article, What Hiring Managers Should Ask Job Candidates, will give you insight on what questions could be asked and how you should prepare.
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on November 04, 2014
The trick to passing the CPA Exam is practice, practice, practice. Research on optimizing recall in high-stress assessment environments, like the CPA Exam, has found that you should be spending at least 50 percent of your time working questions—theory questions, application questions (with calculations), and simulations. As you work on practice questions, be sure to review the answer explanations, even if you got the question right.
For every two hours of study time, at least half…
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on October 28, 2014
Why do some businesses fail, while others succeed? There are number of contributing factors to whether a business thrives or dies. Demand, supply, product satisfaction, marketing, and sales all contribute to the success or failure of a business. But the number one reason businesses fail is lack of financial management and, most commonly, poor cash management.
In your role as a practicing CPA, your advice will be sought after and trusted. Your words will have great power over others’…
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on October 21, 2014
In 2012, the American Institute of Certified Public Accountants (AICPA) joined the Chartered Institute of Management Accountants (CIMA) to launch a joint designation, the Chartered Global Management Accountant (CGMA).
Through 2014, you can become a CGMA if you are a member in good standing with the AICPA or CIMA.
On January 1, 2015, AICPA members will be required to pass a 3-hour exam to obtain the designation. The exam is a strategic case study. To learn more about the…
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on October 14, 2014
People often ask me what’s different about Kaplan CPA Review. My response always includes Kaplan’s commitment to fully understanding how people learn and how best to maximize recall on exam day. We have a large staff committed to staying on top of learning research, cognitive science, and instructional design. This commitment is not limited to one department...it is our culture. In fact, I am the product manager, and my pedigree includes graduate degrees in education and accountancy.…
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on October 07, 2014
In the month of September, I have been working from a number of Kaplan offices throughout Europe. During these travels, I have walked by a number of top CPA firms and Fortune 500 companies. It made me think of you and your career. If you have even thought about travelling or living abroad, listen to those thoughts and act on them by talking with someone who can make international opportunities a reality for you.
Whether your career goals start with PwC, KPMG, Deloitte, EY, Grant…
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on October 01, 2014
The beginning of the fourth quarter of 2014 is the best time to evaluate your 2014 goals. Passing the CPA Exam may have been one of the goals. If you passed the final part of the exam this year, congratulations! Let us know about your success.
You may be facing one or more parts yet, but you can still pass in 2014. It is entirely possible to sit for two sections this final quarter. Schedule them now and commit to fulfilling your goals by setting aside study time at least five days a…
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on September 23, 2014
An internship can be a critical experience that sets you apart from others during your job search. Read this AICPA Insights blog posting, Want an Accounting Internship? 4 Steps to Remember, and apply for those internships with confidence.
By Melissa Haun, CPA | Posted on September 02, 2014
It’s that time of the year again. School is getting back into the swing of things. We hope you all had a fun and memorable summer.
With the hope that summer of 2014 helped you to recharge your batteries, resolve to start your upcoming school year refreshed and energized. For those who are entering the last year of college–be sure to set your sights on the CPA Exam. Organize your post-college plans and how studying for the exam will fit into your schedule. It’s never too early to…
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on August 27, 2014
The AICPA recently announced the fourth quarter testing window (October–November) will not be extended this year to accommodate the U.S. Thanksgiving holiday as it has in the past. The fall 2014 testing window will begin on October 1 and end on November 30.
If you are planning to sit for a section of the exam during this window, be sure to schedule your exam as soon as possible to get the date and time you desire.
For the complete press release, please visit:
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on August 26, 2014
The IRS treats income and expenses resulting from a hobby differently than those resulting from a business. Read this recent article, How the IRS Tells a Hobby from a Business, and make sure you fully understand the tax treatment differences for your Regulation exam.
By Melissa Haun, CPA | Posted on August 19, 2014
The accounting profession is accepting applications for up-and-coming leaders. The Journal of Accountancy provides a few tips from the AICPA Leadership Academy on how you can get the leading edge and strengthen your leadership skills in pursuit of becoming a leader amongst your colleagues. http://goo.gl/8kKUcJ
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on August 12, 2014
Just like in all relationships, not every employer-employee relationship works. Finding the right “fit” when looking for a job is more critical, in my opinion, than finding the job that has the highest compensation. In this article, Jennifer Wilson identifies eight attributes of a highly functioning organization. Consider each of these attributes when you evaluate job opportunities or evaluate your fit with your current employer.
By Melissa Haun, CPA | Posted on August 05, 2014
Checking for your exam score is always a heart-racing moment. To minimize the number of times you have to put yourself through this, only to find out your score hasn’t been released today, check out the AICPA’s timeline to determine when exactly you can expect to receive your score.
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on July 24, 2014
Rosa Parks once said, “Knowing what must be done does away with fear.”
Fearing the CPA Exam is not necessary if you know how to study. The customizable Kaplan Interactive Study Planner will guide you in what you should be studying each day.
By Melissa Haun, CPA | Posted on July 15, 2014
By now, many of you are probably aware of the new revenue recognition standard released by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) in May of this year. Key in on this topic so, as professionals, you have the valued skills and expertise necessary to make a difference at your company. This will be an area with opportunities for individuals in tax, finance, accounting, internal control, financial planning and analysis,…
By Melissa Haun, CPA | Posted on July 08, 2014
Hello summer vacation! For those of you who graduated this year, we want to wish you all the best in your future endeavors. In the words of Dr. Seuss, “Your mountain is waiting. So…get on your way!” Ambition, passion, and motivation will take you and your degree to new heights. And we know you’ll move mountains.
Whether you graduated or not, keep your sights on your future and your career. A well-deserved summer break is certainly something to enjoy. Be sure to balance relaxation…
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on July 01, 2014
Independence Day means different things to different people, often based on age and background.
While you celebrate this Fourth of July, think about your professional career and the freedom you possess to be anyone you choose. Use that as motivation to set aside all obstacles and limitations that may exist in your life right now, especially those that keep you from being all that you want to be. You are free, and you are in control of your destiny.
Celebrate in style and be safe!
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on June 24, 2014
Networking is critical to getting the job of your dreams and advancing within the accounting profession. In fact, the AICPA has identified the ability to network as a “core competency.”
Read this AICPA Insights® article, A Strong Professional Network is an Invaluable Resource, to learn more.
By Melissa Haun, CPA | Posted on June 17, 2014
There is no right or wrong way to study. Do you read and take notes while studying? Do you like to watch the online lessons and follow along with your student handouts? Do you take multiple-choice test after multiple-choice test? Perhaps you study best in the mornings or are a night owl and stick to the evenings.
Whatever your study technique(s) may be, be sure to identify what works best for you or what you could do better. Here are a few tips that might help as you prepare for the…
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on June 10, 2014
Studies now show that multi-tasking decreases productivity. In this article, Want to Focus More? Stop Multi-Tasking, participants were cut off from email for five days, and the results are astounding.
Learning science has found the same to be true when studying. While you may be in the habit of studying with the television or radio on, you will find that your recall increases tremendously with fewer distractions. Shut off or avoid anything that pulls your attention from the content…
By Melissa Haun, CPA | Posted on June 05, 2014
With summer just around the corner, and spring fever at an all-time high, it’s safe to say studying for the CPA exam might not be on your summer bucket list. But it should be! Summer is an excellent time to study and pass 1–2 sections of the CPA exam! You can study outside in the fresh air, in a park, under the sun, or on the beach. Busy season is hopefully a thing of the past. You can study indoors during the afternoon, and go for a morning run or evening walk to de-stress. So open…
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on May 26, 2014
Earlier this spring, I spent a week hiking in Zion National Park. If you haven’t been there, you should definitely go! Did you know that the Zion-Mount Carmel Tunnel took approximately 10 years to complete? Can you imagine? At the time, the 1.1-mile tunnel was the longest in the United States. The labor required to dig a 1.1-mile tunnel through a mountain might feel relatable to you right now, as you are busy studying for the CPA Exam. Just remember to practice one question at a time,…
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on May 19, 2014
The computerized CPA Examination was first launched in April 2004. Read more: http://goo.gl/hcUk8t
By Melissa Haun, CPA | Posted on May 12, 2014
Remember when you hit the books what you are working toward—CPA. When you feel unmotivated or perhaps frustrated, remember that your hard work will pay off. This too shall pass, and the rewards will outweigh the costs. In the words of the late great Vince Lombardi, “The only place success comes before work is…in the dictionary.”
By Melissa Haun, CPA | Posted on May 05, 2014
Wisconsin recently joined the list of states requiring just 120 credit hours to sit for the CPA Exam. Signed into law by Wisconsin Governor Scott Walker on April 8, 2014, Wisconsin has reduced the exam education requirements from 150 credit hours to 120 credit hours to sit for the exam. However, the law still requires 150 credit hours to obtain a CPA license in Wisconsin. For additional resources, see the links below.
Press release: http://goo.gl/4aRREY
Exam requirements by…
By Melissa Haun, CPA | Posted on May 01, 2014
The AICPA has released the Q1 passing rates for 2014. Impressive results future/fellow CPAs! Congratulations and keep up the hard work. Kaplan CPA Review is here to make you part of these statistics, and we look forward to helping and welcoming you into the CPA profession. Click the link below to see the AICPA passing rates by section:
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on April 23, 2014
It’s been awhile since I’ve compared my training for a race to studying for the CPA Exam. That’s probably because I did not run any races in 2013. With that said, on May 3, I will be running a half marathon. It’s a shorter race for me, and that’s a result of easing my way back into running after recovering from injuries.
When I am training for a race, I’m always reminded of how much it has in common with studying for the CPA Exam. To succeed, you have to prepare. You will do not do…
By Melissa Haun, CPA | Posted on April 16, 2014
How much are you getting back from Uncle Sam this year? I cannot think of a better way to use your refund than to help pay for your CPA review prep and exam costs. Sure, funding your savings and retirement accounts are smart ways to “spend” your tax refund, but along with this, invest in your professional development too. Now is the perfect time to purchase Kaplan CPA Review.
By Melissa Haun, CPA | Posted on April 10, 2014
Operations management, more specifically performance management, is an area tested in BEC. We learn about key performance indicators (KPIs) and how often KPIs are based on past performance. As future CPAs and leaders, be mindful of moving to a strategic set (or balance) of both lagging (past) and leading (future) indicators. Tools and techniques include strategy maps and balanced scorecards; identifying leading customer, people, process, and technology objectives; and company-wide…
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on April 01, 2014
Have you ever wondered why the CPA Exam is composed of four sections (AUD, BEC, FAR, and REG)? Have you ever wondered why the CPA Exam ask the questions it asks?
The CPA Exam assesses a candidate's knowledge and skills and compares the results to the knowledge and skills expected of individuals in an entry-level position. The AICPA determines the entry-level knowledge and skills required through a thorough analysis of the profession. To learn more, read the following article by the…
By Melissa Haun, CPA | Posted on March 05, 2014
With busy season upon us, remember that there is no better time than today to start studying for the CPA exam. Anything is possible, and you can do it if you set your mind to it! Let’s face it; for many of us, a busy season turns into a busy year entirely. While you may feel busy today, you will probably be busier six months from now. So find a good support system, the discipline and motivation you need, and let’s get you on your way toward becoming a CPA.
Take a serious look at…
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on February 24, 2014
The first two parts of NASBA’s blog on managing test anxiety provided great suggestions for reducing anxiety and managing pre-exam stress. Those two parts are discussed here in previous blog postings.
In this NASBA blog, the author provides insight on how to be prepared for the unexpected. Check out the blog at: http://goo.gl/doUxjC.
From computer malfunctions and error messages to power outages and fire drills, you should be ready for anything. Although you are not likely to…
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on February 20, 2014
In the first part of NASBA’s blog, Vernon provided methods for reducing test anxiety.
In this blog, Vernon gives suggestions on how to minimize or avoid pre-exam stress. Check it out at: http://goo.gl/C9u0Bx.
Positive thinking has great power. It will help you reduce your stress, increase your confidence, and add points to your exam score!
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on February 17, 2014
Did you know that Olympic athletes have to pay taxes on their medals and prize money? Read more: http://goo.gl/YH9dt3.
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on February 10, 2014
Passing the CPA Exam can cause anxiety in the most solid of individuals.
It’s amazing how effective these simple methods can be in helping us feel more in control.
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on February 03, 2014
The accounting profession is not a "fad" or "trendy" profession. Becoming an accountant has been, is, and will continue to be a solid career choice. You have job options that range as wide as your imagination. For more, read this US News & World Report article: http://goo.gl/GIXxr1.
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on January 28, 2014
Congratulations on passing! The 2013 Quarter 4 and 2013 Cumulative Pass Rates have been published by the AICPA. It seems the pass rates are a little lower this last quarter, but they are still very strong.
Remember that the exams are not easier in any quarter. The changes in pass rates are a direct indication of candidate preparedness. Remember, the key to passing is preparing!
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on January 21, 2014
Even before you entered the Prometric Center to take your exam, you were likely wondering how long you would have to wait to get your results.
The AICPA has published the CPA Exam Score Release Timeline for the first two quarters of 2014. In general, the wait time is three to five weeks, which is just long enough to immerse yourself in studies for the next section.
By Melissa Haun, CPA | Posted on January 14, 2014
What do laborers (non-construction sector), accountants/auditors, and software developers have in common?
They top Time magazine’s list of most in-demand jobs. To read the full article, please visit: http://goo.gl/eD1JHc.
It’s a good time to be pursuing a degree in accounting, and better yet, your CPA license. Happy studying!
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on January 14, 2014
The 2014 CPA Exam is not significantly different from the 2013 CPA Exam. In fact, there are no changes to BEC and REG. Click here to review the changes to AUD and FAR.
The AICPA has updated the CPA Exam tutorial to reflect recent changes in the exam (e.g., the addition of a comma on the calculator and a 10-minute time for the introductory screens). Make sure you work the tutorial,as well as the sample exams provided by the AICPA, before entering the exam.
It is very important that…
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on January 02, 2014
If you are eligible, there is no better year than 2014 to pass the CPA Exam!
Make it your resolution and then make a plan. If you plan your study time accordingly, you are more likely to study. Set aside some time, plan your study activities, and then STUDY. The Kaplan CPA Review Interactive Study Calendar will give you assignments to complete during each study period, but it is up to you to do it.
It won’t be easy. If it were easy, everyone would be a CPA. But, if you put in…
By Melissa Haun, CPA | Posted on December 23, 2013
Let’s kick off the upcoming tax season with a look at tax issues faced by bloggers. As its name implies, a blogger is a person who writes a blog—just as I am doing now. From Pinterest to Instagram, and Twitter to Tumblr, social media has revolutionized personal blogs. Some bloggers are becoming so popular they may no longer be doing it as a “hobby” but rather as a “business” (buzzwords for tax advisors).
U.S. citizens who are full-time bloggers truly running a business and even…
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on December 18, 2013
The Kaplan CPA Review team wishes you and yours a happy and healthy holiday season! Hold those you love close and keep your Kaplan CPA Review materials within sight.
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on December 18, 2013
Effective January 1, 2014, the Uniform CPA Exam will no longer test the extant AICPA Auditing Standards (AU). These are the standards that existed before the clarified standards. In fact, the AICPA will no longer publish those extant standards.
You will receive test questions that will assess your understanding of all current auditing standards and their applicability. For example, you will need to know the current AICPA Auditing Standards (AU-C) and their applicability to…
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on November 27, 2013
This is it, the last testing week of 2013. The AICPA has extended this testing window and you are able take exams through December 6, 2013.
If you haven’t scheduled an exam yet but feel you are ready and have your NTS, give the Prometric Center a call! They may have an empty space for you!
Don’t forget to join our social media sites (i.e., Facebook, LinkedIn, Twitter, and Google+). And, if you tested in 2013, share your section, score, and/or your favorite study story!
By Melissa Haun, CPA | Posted on November 18, 2013
Thank you to all past and present Kaplan CPA Review students. During this holiday season, and all year long, the staff at Kaplan CPA Review gives thanks to YOU for your hard work, your time and commitment, your success, and for your confidence in Kaplan CPA Review.
Happy Thanksgiving from Kaplan CPA Review
By Melissa Haun, CPA | Posted on October 23, 2013
Feeling a little behind in your studies? Don’t put your exam off until January. Take advantage of the open testing week in December. The AICPA just announced that due to the late U.S. Thanksgiving holiday (November 28), the exam will be administered through December 6. This gives you six weeks yet to study and pass another section of the CPA Exam. Be sure to reserve your seat to ensure you get the desired day and time. Hurry—openings in this extended week of testing will go fast.
By Melissa Haun, CPA | Posted on October 18, 2013
Passing the CPA exam the first time you sit for each section is what Kaplan CPA Review is here to help you accomplish. Check out our very own Denise Probert’s feature in the Beta Alpha Psi (BAP) quarterly newsletter on what it takes to pass the exam.
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on October 14, 2013
Great professional decisions generally combine doing what you love with doing something that others want and need. The CPA credential does just that. Read more in this Journal of Accountancy article: http://goo.gl/aq2mzy.
By Denise Probert, CPA, CGMA and VP of CPA Education | Posted on October 09, 2013
In 2012, the AICPA Auditing Standards Board issued clarified auditing standards (AU-C) for use in the audit of financial statements issued on or after December 15, 2012. These clarified standards were first tested in the AUD section in quarter three of 2013.
Please note that the current AUD Exam tests both the clarified auditing standards (AU-Cs) and the standards they replaced (AUs).
On January 1, 2014, the auditing standards used for financial statements issued before December…
By Melissa Haun, CPA | Posted on October 04, 2013
It’s important to find some personal time in your CPA pursuits. Are you a Breaking Bad fan? With the season finale airing this past Sunday, you might have some spare time to fill—work hard to get through the CPA exam(s) and enjoy the holiday season, sans CPA review!
Check out the blog below and apply your REG knowledge to the Breaking Bad series!
By Melissa Haun, CPA | Posted on October 02, 2013
The AICPA has recently released the third quarter passing rates for the CPA Exam. BEC pass rates are phenomenal—58.54%! Way to go new and future CPAs. Let’s work hard and close out the Q4 window strong. Best wishes to all candidates from Kaplan CPA Review.
To access the published pass rates, please visit:
By Melissa Haun, CPA | Posted on August 15, 2013
Do you like problem solving and thrive on a challenge? In the August issue of the Journal of Accountancy, there is an article asking for your help in solving an Excel question. The solution will be posted in the September issue, presumably including accolades to the Excel genius. Please visit the following website to participate in the JofA Reader Challenge: http://www.journalofaccountancy.com/Issues/2013/Aug/Reader-challenge.htm
By Melissa Haun, CPA | Posted on August 05, 2013
The AICPA has updated their sample test for the clarified auditing standards (AU-C). Candidates should visit http://apps.aicpa.org/CBTeSampleTest/SampleTestInstPreMet2.html to access the sample exam and obtain more practice, especially for the AUD research task-based simulation.