CPA Notes

Free, exam-focused CPA notes you can revise in minutes. Each note below covers one high-weight topic from FAR or AUD with formulas, definitions and quick revision boxes. New notes are added every week.

FAR Notes (Financial Accounting and Reporting)

• CPA FAR Consolidation: Goodwill, NCI and Intercompany Eliminations
• ASC 606 Revenue Recognition: The 5-Step Model (FAR Notes)
• FAR Lease Accounting Notes: ASC 842 Lessee Guide

AUD Notes (Auditing and Attestation)

• Audit Risk Model (CPA): AR = IR x CR x DR Explained

How to use these notes

Read the note once, then use the one-page revision box at the end for same-day recall. Pair each note with its core formula: consolidation adjustments, the five ASC 606 steps, the ASC 842 lessee model and the audit risk equation.

Bookmark this page. New CPA notes for FAR, AUD and REG are published regularly.

Explore related hubs: ACCA Notes | FRM Notes