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Certified Public Accountant (CPA) Test

Topics Covered

  • Regulation
  • Financial Accounting & Reporting
  •  Business Environment & Concepts
  •  Auditing & Attestation

Useful for hiring

  • Certified Public Accountant (CPA)
  • Financial Analyst
  • Controller
  • Finance Manager

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You are part of a corporation that has chosen to become a Subchapter S corporation. In such a situation what would occur to the income and loss of the corporation?

1: Income is distributed to the shareholders
2: The income tax return of shareholders would have the corporate loss flowing through them

    • Only 1

    • Only 2

    • Both 1 and 2

    • Neither 1 nor 2


Your corporation is about to be voluntarily dissolved. The board of directors has passed the necessary resolution to liquidate the corporation. Which of the following is NOT done after this for the corporation to be considered dissolved?

    • Amending the certificate of incorporation

    • Filing of certificate of dissolution

    • Publishing of a notice of dissolution

    • All of the mentioned are done


You are a CPA performing the Risk Assessment for an Organization. It is given that the risk assessment is done contains a measure of operating effectiveness of controls. In the given context, which of these approaches are you likely to have adopted for the risk assessment?

    • Substantive approach

    • Combined approach

    • Integrated approach

    • Cohesive approach

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