Category: Study Notes

Topic notes for the CPA, CFA, ACCA and CA exams, built from the official syllabus and exam blueprints. Every note carries worked examples, comparison tables and a revision box.

CFA Equity Valuation Notes: Dividend Discount Model, Free Cash Flow and Multiples [Level 1]
Study Notes

CFA Equity Valuation Notes: Dividend Discount Model, Free Cash Flow and Multiples [Level 1]

CFA equity valuation explained with worked examples you can reuse in revision: the Gordon growth model, a two-stage dividend model, FCFF and…

Read more →
CPA Audit Reports: Unmodified, Qualified, Adverse and Disclaimer Opinions Explained
Study Notes

CPA Audit Reports: Unmodified, Qualified, Adverse and Disclaimer Opinions Explained

CPA audit reports give four opinions: unmodified, qualified, adverse, and disclaimer. This AUD note gives the decision table, six worked scenarios, exam…

Read more →
CPA EPS Notes: Basic and Diluted Earnings Per Share Under ASC 260
Study Notes

CPA EPS Notes: Basic and Diluted Earnings Per Share Under ASC 260

Meridian Corp shows the full ASC 260 method: basic EPS of $4.02 on 112,000 weighted shares, then treasury stock options, if-converted bonds,…

Read more →
AWS DVA-C03 vs DVA-C02: Should You Take the Old Exam or Wait? [2026 Guide]
Study Notes

AWS DVA-C03 vs DVA-C02: Should You Take the Old Exam or Wait? [2026 Guide]

DVA-C03 registration opens October 27, 2026, DVA-C02 ends November 30, and DVA-C03 starts December 1. This guide compares domains, cost, and new…

Read more →
Colorado CPA Pathways Under SB26-076: The 120-Credit, 150-Credit, and Graduate Routes for 2027
Study Notes

Colorado CPA Pathways Under SB26-076: The 120-Credit, 150-Credit, and Graduate Routes for 2027

Colorado adds three CPA licensure routes from January 1, 2027: a bachelor degree plus two years of experience, a bachelor degree plus…

Read more →
CISA Domain 5 Notes: Access Controls and Encryption Explained
Study Notes

CISA Domain 5 Notes: Access Controls and Encryption Explained

CISA Domain 5 carries 26 percent of the exam and tests whether access controls and encryption truly protect information assets. This note…

Read more →
CMA Part 2 Notes: Ratios and Capital Budgeting Explained
Study Notes

CMA Part 2 Notes: Ratios and Capital Budgeting Explained

CMA Part 2 pairs financial statement analysis with capital budgeting. This note explains the four ratio families, works a full ratio example,…

Read more →
CPA Exam Blackout 2027: July Dates and Score Delays
Study Notes

CPA Exam Blackout 2027: July Dates and Score Delays

No CPA Exam testing runs July 1-11, 2027. Testing resumes July 12 on a new platform, content unchanged, but Core scores slow…

Read more →
ACCA FR Consolidated Statements: Goodwill, NCI and Worked Example
Study Notes

ACCA FR Consolidated Statements: Goodwill, NCI and Worked Example

Consolidation starts with control, not with the percentage held. This ACCA FR note explains goodwill, non-controlling interest, fair value adjustments, and intra-group…

Read more →
AB-730 October 2026 Update: New Agents Domain Explained
Study Notes

AB-730 October 2026 Update: New Agents Domain Explained

Microsoft rewrote the English AB-730 exam outline on October 20, 2026, and if you studied from older material, your practice is now…

Read more →