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This is the absolute essentials to passing the CPA exam for the 120,000 candidates who take the test each year. This tightly focused study guide now thoroughly updated to reflect the new computerized CPA exam cuts away all the excess information to simply give readers what they need to know. Presenting the absolute key points and the precise steps to take in preparing for the CPA exam, the "Wiley CPA Examination Review Fast Track Study Guide, Third Edition" includes sample questions and solutions that will help them master the CPA examination. This guide provides a solid base of information instead of a multitude of confusing examples and a format that highlights the foundation of each of the topics on the CPA exam. Joe Ben Hoyle (Richmond, VA) is Chair of the Accounting Department at the Robins School of Business at the University of Richmond. He is the President of Hoyle CPA, a successful CPA review course in the state of Virginia.