Access to Professional Literature

Most simulations will require candidates to perform online searches of professional literature databases in order to answer questions.

Candidates are responsible for acquiring a valid software license directly from the database provider. The AICPA and FASB have created special software licenses that provide qualified CPA candidates with free online access to their professional literature.

For more information on how to access these free resources, please go to: www.cpa-exam.org/cpa/literature.html

The AICPA and FASB have not agreed to allow review course providers to distribute these free resources directly to students. Efficient Learning Systems is continuing to negotiate with both parties and hopes to reach an agreement in the near future.

Once you have obtained your free license you may answer the CPAexcel Simulation Center professional literature questions by simply opening up a web browser, connecting to the appropriate professional literature database, conducting the appropriate search, and then cutting and pasting the information necessary to answer the question.