Within the Blueprints, you will find the following information for each Exam section: • Content organized by Area, Group and Topic along with score weighting • Sample task statements that represent what you may be asked to do when testing • Skill levels at which tasks are tested • Reference materials that support the sample task statements • Number of item types you must complete (multiple-choice questions, task-based simulations and written communication tasks) • Score weighting of each item type. Exam Item Types You will be tested during the CPA Exam using three types of test items that appear within specific testlets in each section. Multiple-Choice Questions (MCQ) The multiple-choice portions are presented in the first two testlets of each Exam section. Task-Based Simulations (TBS) Task-based simulations are condensed case studies that test accounting knowledge and skills using real life, work-related situations. All task-based simulations are intended to assess knowledge and skills that are appropriate for an entry-level accountant.

BUSINESS LAW TAXATION REVIEWER a. Diligence charge of another’s abandoned business or property without the owner’s authority where d. Passes the CPA board.

There are three TBS testlets in the AUD, FAR and REG sections, and two TBS testlets in the BEC section. Written Communication Tasks Written communication tasks appear only in the BEC section of the CPA Exam. For each of three written communication tasks, you must read a scenario and then write an appropriate document relating to the scenario.

The instructions state what form the document should take (such as a memo or letter) and its focus. Your response should provide the correct information in writing that is clear, complete and professional.

Which of the f ollow ing indi vidua ls shall no t be subje ct to the inco me tax und er Secti on 24 (A)? I n d i v i d u a l c i t i z e n o f t h e P h i l i p p i n e s r e s i d i n g t h e r e i n; b. Hp Service Manual Ftp there.

Indiv idual cit izen of the P hilipp ines wh o resid ing out side the Ph ilippi nes inc luding o ver seas contract workers; c. Ind ivi dua l ali en wh o is a re sid ent o f the Ph ilip pin es; d. Indiv idual alien who is no t a r esid ent o f the Philipp ines. Wh ic h of th e fo ll ow in g in co me is no t fr om a re la te d tr ad e, bu si ne ss or acti vi ty of a do me sti c proprietary educational institution? In co m e fr o m re nt o f av a il ab le o ff ic e s p ac es in o ne o f th e s ch o o l b ui ld in g s b. Incom e from t he hosp ital whe re med ical gr aduate s are tr ained f or res idenc y c. Inc om e fro m the ca nte en sit uate d wit hin th e sch ool c amp us d.

Incom e fro m bo oksto re s ituate d w ithin the s choo l cam pus 3. How much i s the annual comm unity tax fo r ind ividu als? Unde r this syst em ther e is a merger of all the p rope rties of th e husban d and the wife ow ned by the m at the time of the celebration of the marriage, or those acquired thereafter. C o n j u g a l p a r t n e r s h i p o f g a i n s b. Abs olu te co mmu nit y o f p rop ert ies c.

Com ple te sep ar atio n o f pro per tie s d. No ne of th e ch oi ce s 5. Which is n ot an esse ntial char acter istic of ta x? L i m i t e d a s t o a m o u n t b. Pr op or ti on at e in ch ar ac te r c. P a y ab le in mo ne y d.

R e gu la r p a y m en t 6. A c on tr ac t of sa le i s no t a D a. P r i n c i p a l c o n t r a c t c. C o n s e n s u a l c o n t r a c t b. N o m i n a t e c o n t r a c t d.

R e a l c o n t r a c t 7. “I pro mis e to pay P or his ord er the sum of P 10,0 00. 00 30 days af ter th e deat h of X. ” This is an instrument payable: A a. A t a d e t e r m i n a b l e f u t u r e t i m e b. O n D e m a n d c.

Up on t he f ul fi llm en t of a co nd iti on d. At an i nde fin ite t ime, hen ce, n on- neg oti abl e 8. A c orpo ratio n ac quire s j uridic al p erso nality C a. Hp M7060n Drivers. U p o n t h e f i l i n g o f t h e a r t i c l e s o f i n c o r p o r a t i o n b. Up on t he fil ing of t he by -l aw s c.

Upo n the is sua nce o f the ce rtif ica te of in cor por atio n d. Within 3 0 days fr om re ceipt o f notic e of the iss uance o f the cer tificat e of inco rpor ation 9. It is the right o f the mort gago r to rede em the pr oper ty that was m ortg aged aft er it was so ld. E q u i t y o f r e d e m p t i o n c.