For students preparing for the Certified Public Accountant exam, there is no better indicator of exam trends than past exam questions.
Past exam questions have recurring themes and types.
While questions occasionally appear that are beyond the level or knowledge of CPA candidates, we all know that it's not these exceptional questions that determine your success, but rather the consistently recurring topics and types of questions.
This book, which compiles past exam questions from the past 16 years, will help test-takers identify the topics and types preferred by the CPA exam.
This book, revised and revised based on feedback from the previous six editions and lectures using the book, features the following:

First, we classified the past 16 years of exam questions by topic.
Rather than vaguely studying all the topics, this book categorizes past exam questions by topic to help students understand the frequency and difficulty of the CPA exam and study more efficiently.
All past exam questions from the last 10 years are included, and only essential questions from 10 years ago are included.

Second, we made the problem-solving method as identical as possible.
The solutions to problems of the same type were written using a unified approach.
I think that if you practice the same framework repeatedly, you will be able to easily apply the same approach to find the correct answer in the exam room.

Third, we included explanations for as many fingerprints as possible.
We have included explanations for not only the correct answers but also the incorrect answers as much as possible.
As a senior who has already experienced the situation of a test taker, there have been more than a few times when I was more curious about the explanations for my wrong answers than the explanations for the correct answers.
To enable students studying this book to broadly study correct and incorrect answers, explanations for incorrect answers are also included.

Fourth, key concepts for each problem were added to the explanation.
Before explaining the problem, I organized the concepts that are repeated in that type.
If you remember the core concepts that don't change even if the problem type changes, you will be able to approach the correct answer without being confused.
Additionally, the same type of problem has been included with explanations in the same structure to help students learn the recurring core concepts.