CPA Exam Blog
Study plans, exam technique, and topic deep dives, from the team behind the free FAR and AUD study guides.
REG & TCP Updates
OBBBA Tax Changes Hit the CPA REG and TCP Exam on July 1, 2026: What's New
The One Big Beautiful Bill Act becomes testable on REG and TCP on July 1, 2026, a hard cutoff. The $40,000 SALT cap, 100% permanent bonus depreciation, the new tips/overtime/car-loan/senior deductions, permanent QBI, higher Section 179 limits, and the $15M estate exclusion, with the exact MCQ traps the date change creates.
June 2026 · 10 min read
Exam Updates
CPA Exam Changes in 2025 and 2026: The Complete Guide
Every change that affects your CPA score right now: the January 2025 blueprint updates, the wave of new auditing standards now testable (SAS 145, SQMS, SAS 147), the $1M Single Audit threshold, the 30-month credit window, and what's coming in 2026.
June 2026 · 12 min read
AUD Deep Dives
The New Auditing Standards on the CPA AUD Exam (SAS 145, Quality Management, SAS 147)
SAS 145 rewrote risk assessment, the SQMS quality-management standards replaced the old six elements of quality control, and SAS 147 added predecessor-auditor fraud inquiries. What's now testable on AUD, what's outdated, and the exact MCQ traps to expect.
June 2026 · 11 min read
AUD Deep Dives
The Single Audit Threshold Is Now $1 Million: What AUD Candidates Must Know
The 2024 Uniform Guidance revision raised the Single Audit threshold from $750,000 to $1 million for fiscal years beginning on or after October 1, 2024. The new numbers, the major-program coverage rule, and why the old $750K is now a CPA exam distractor.
June 2026 · 9 min read
Study Strategy
How to Pass CPA AUD After Failing: A Retake Plan That Works
Failed AUD once or more? You don't need more hours, you need a different method. A practical retake plan: diagnose your score report, switch to active recall, and rebuild in 6 weeks.
June 2026 · 9 min read
Study Plans
The 6-Week CPA AUD Study Plan (Using Only Free Tools)
A complete week-by-week AUD study plan covering all 18 blueprint topics with daily structure, practice milestones, and mock exam checkpoints, using 100% free resources.
June 2026 · 8 min read
AUD Deep Dives
The Audit Risk Model Explained: AR = IR × CR × DR
The audit risk model trips up more AUD candidates than any other formula. What each component means, why detection risk moves inversely, and how the exam tests it.
June 2026 · 7 min read
AUD Deep Dives
Audit Opinions Made Simple: Unmodified, Qualified, Adverse, and Disclaimer
One decision tree solves nearly every audit report MCQ: what went wrong (GAAP departure vs. scope limitation) and how bad it is (material vs. pervasive). Learn it once, use it everywhere.
June 2026 · 8 min read
Study Strategy
How to Attack CPA Exam MCQs: A 4-Step Framework
Most candidates read MCQs wrong, literally. A repeatable 4-step attack pattern: read the call first, frame your answer, eliminate hard, and manage the clock.
June 2026 · 7 min read
Study Strategy
Why Cramming Fails the CPA Exam (and What to Do Instead)
The CPA exam outlasts cramming: there's too much material and the test dates are too far out. How the forgetting curve works, why retrieval beats rereading, and how to build spaced repetition into your prep.
June 2026 · 7 min read
Study Plans
The 8-Week CPA FAR Study Plan (Using Only Free Tools)
FAR is the biggest CPA section by volume. An 8-week plan that covers all 34 topics without burning out: financial reporting, balance sheet accounts, and select transactions, with weekly checkpoints.
June 2026 · 8 min read
CPA Exam Basics
How Hard Is the CPA Exam, Really? What Pass Rates Actually Mean
Roughly half of CPA exam sections taken historically end in failure, but the reasons are predictable and fixable. What makes the exam hard, what the 75 score really is, and what passing candidates do differently.
June 2026 · 8 min read
CPA Study Resources
The Best Free Becker CPA Alternative (2026)
Becker CPA costs $3,000+. CPA Exam Lab is a free Becker alternative with interactive lessons, 360+ MCQs, and spaced repetition for FAR and AUD.
March 2026 · 6 min read