CPA Sample Exam  Free

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32  questions
Complete CPA practice exam. This test includes 36 questions and answers on Regulation, Auditing, Business Environment and Financial Accounting.

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Example of question

A material loss should be presented separately as a component of income from continuing operations when it is:
An extraordinary item.
A cumulative effect type change in accounting principle.
Unusual in nature and infrequent in occurrence.
Not unusual in nature but infrequent in occurrence.

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