Regulation
ffirs.indd 2
10/9/2014 2:00:20 PM
2015
Wiley
C PAexc e l
®
EXAM REVIEW
STUDY GUIDE
JANUARY 2015
ffirs.indd 1
10/9/2014 2:00:20 PM
ffirs.indd 2
10/9/2014 2:00:20 PM
2015
Wiley
C PA e xc e l
®
EXAM REVIEW
STUDY GUIDE
JANUARY 2015
REGULATION
O. Ray Whittington, CPA, PhD
ffirs.indd 3
10/9/2014 2:00:21 PM
Cover Design: John Wiley & Sons, Inc.
Cover image: © iStockphoto/turtleteeth
The following items, copyright © by the American Institute of Certified Public Accountants, Inc., are reprinted (or adapted) with permission. 1. Material from Uniform CPA Examination Questions and Answers, 1978 through 2014.
2. Information for Uniform CPA Examination Candidates, Board of Examiners, 2013.
3. Definitions, examples, etc. from The Code of Professional Conduct.
Material from the Certified Internal Auditor Examination, Copyright © 1994 through 1997 by the Institute of Internal Auditors, Inc., are reprinted and/or adapted with permission.
Material from the Certified Management Accountant Examinations, Copyright © 1993 through 1997 by the Institute of Certified
Management Accountants, are reprinted and/or adapted with permission.
Material adapted, with permission, from Writing for Accountants, Aletha Hendrickson, South-Western Publishing Co., 1993.
Copyright © 2015 by John Wiley & Sons, Inc. All rights reserved.
Published by John Wiley & Sons, Inc., Hoboken, New Jersey.
Published simultaneously in Canada.
No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Section 107 or 108 of the 1976 United States
Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate percopy fee to the Copyright Clearance Center, 222 Rosewood Drive, Danvers, MA 01923, 978-750-8400, fax 978-646-8600, or on the
Web at www.copyright.com. Requests to the
10/9/2014 2:00:20 PM
2015
Wiley
C PAexc e l
®
EXAM REVIEW
STUDY GUIDE
JANUARY 2015
ffirs.indd 1
10/9/2014 2:00:20 PM
ffirs.indd 2
10/9/2014 2:00:20 PM
2015
Wiley
C PA e xc e l
®
EXAM REVIEW
STUDY GUIDE
JANUARY 2015
REGULATION
O. Ray Whittington, CPA, PhD
ffirs.indd 3
10/9/2014 2:00:21 PM
Cover Design: John Wiley & Sons, Inc.
Cover image: © iStockphoto/turtleteeth
The following items, copyright © by the American Institute of Certified Public Accountants, Inc., are reprinted (or adapted) with permission. 1. Material from Uniform CPA Examination Questions and Answers, 1978 through 2014.
2. Information for Uniform CPA Examination Candidates, Board of Examiners, 2013.
3. Definitions, examples, etc. from The Code of Professional Conduct.
Material from the Certified Internal Auditor Examination, Copyright © 1994 through 1997 by the Institute of Internal Auditors, Inc., are reprinted and/or adapted with permission.
Material from the Certified Management Accountant Examinations, Copyright © 1993 through 1997 by the Institute of Certified
Management Accountants, are reprinted and/or adapted with permission.
Material adapted, with permission, from Writing for Accountants, Aletha Hendrickson, South-Western Publishing Co., 1993.
Copyright © 2015 by John Wiley & Sons, Inc. All rights reserved.
Published by John Wiley & Sons, Inc., Hoboken, New Jersey.
Published simultaneously in Canada.
No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Section 107 or 108 of the 1976 United States
Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate percopy fee to the Copyright Clearance Center, 222 Rosewood Drive, Danvers, MA 01923, 978-750-8400, fax 978-646-8600, or on the
Web at www.copyright.com. Requests to the