Professional Issues


The AICPA, the National Association of State Boards of Accountancy and Prometric, a developer of electronic testing systems, present an online tutorial for the computerized uniform CPA examination ( www.cpa-exam.org/lrc/exam_tutorial.html ). Its purpose is to familiarize accounting students and exam candidates with the test’s design and operation. The tutorial reviews the types of questions that appear in the electronic version and enables users to simulate certain functions, such as answering a question. The first computer-based exam will be administered on April 5, 2004, and the final paper-based examination will be given on November 5–6, 2003.

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Solving the lease accounting challenge

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FEATURE

Tackling TCJA changes this tax season

Return preparers must be ready for how the Tax Cuts and Jobs Act has modified many common features of individual and business returns.