CPA 2021 Core 1 & 2, Assurance & Taxation + 24 Cases with Solutions Exam Prep Kit



CPA® Chartered Professional Accountant® 2021 Core 1 & 2, Assurance & Taxation Study Kit with 24 Cases and Solutions

This study kit will prepare you for the CPA Core 1,2, Assurance and Tax 2021 exams.

This CourseTree exam preparation kit has been published in Canada, The United States and England under the following International Standard Book Number (ISBN) 978-1-7773740-5-1

Each chapter and module of the official exam provider's curriculum has been distilled and captured into clear and concise language. All learning objectives required to succeed in your exam are provided. This is the most direct and efficient way to study and prepare for the exam.

Get this kit from

These clear, succinct and to-the-point study notes are a very effective way to absorb the key concepts and frameworks of the CPA designation. You can download the kit in seconds. It’s fully printable and can be used offline. It does not require online access and does not expire.

To see a walkthrough video of the study kit, please go here:

The Study Kit Contains

CPA Core 1

• Financial Reporting
• Future Income Taxes
• Related Party Transactions
• Foreign Currency
• Non-Profit Organizations
• Disposal of Long lived assets
• Non-Monetary Transactions
• Asset Retirement Obligation
• Employer Future Benefits
• Borrowing Costs
• Construction Contracts
• Agriculture
• Investment Properties
• Financial Instruments
• Business Combinations
• Leases
• Discontinued Operations
• +More

CPA Core 2

• Finance
• Cash Flow Projections
• Capital Investment Decisions
• Business Valuations
• Working Capital Management
• Financing Options
• Analysis of Entity's Insurance Requirements
• Personal Financial Planning
• Financial Leverage and Risk Management
• Financial Derivatives
• Capital Markets
• Discounted Cash Flows and many more…
• Management Accounting
• IT Systems
• Transfer Pricing
• Strategic Cost Management
• Management Control Systems
• Costing Systems & Budgeting
• Activity Based Costing
• Break Even Analyses and many more…
• Governance, Strategy, Risk Management
• Risk Management
• Performance Objectives
• Change Management
• Management by Objectives
• Management Decision Models
• +More


• IT Controls
• CAS Standards all Incorporated
• Audit Planning and Strategy
• Audit Reports, Including Special Reports
• Review and Compilation Engagements
• Professional Ethics and Legal Liability
• Assurance Services Not Specifically Addressed in the CICA Handbook
• Internal Control Systems
• Quality Control
• CSQC 1, Quality Control for Firms that Perform Audits
• Statements, and Other Assurance Engagements
• CAS 220, Quality Control for an Audit of Financial Statements
• 5030, Quality Control Procedures for Assurance Engagements Other than Audits
• Canadian Independence Standard
• Planning of a Financial Statement Audit
• CAS 200, Overall Objectives of the Independent Auditor
• CAS 300, Planning an Audit of Financial Statements
• CAS 315, Identifying and Assessing the Risks
• Understanding the Entity and Its Environment
• CAS 320, Materiality in Planning and Performing an Audit
• CAS 330, The Auditor's Responses to Assessed Risks
• Performance of a Financial Statement Audit
• CAS 230, Audit Documentation
• CAS 530, Audit Sampling
• CAS 500, Audit Evidence
• CAS 501, Audit Evidence
• CAS 505, External Confirmations
• CAS 540, Auditing Accounting Estimates
• CAS 550, Related Parties
• CAS 570, Going Concern
• CAS 510, Initial Audit Engagements – Opening Balances
• CAS 520, Analytical Procedures
• CAS 402, Audit Considerations Relating to an Entity
• CAS 600, Special Considerations
• CAS 240, The Auditor's Responsibilities Relating to
• CAS 250, Consideration of Laws and Regulations
• CAS 610, Using the Work of Internal Auditors
• CAS 620, Using the Work of an Auditor's Expert
• Audit of Specific Items
• Completion of a Financial Statement Audit
• CAS 450, Evaluation of Misstatements Identified during the Audit
• CAS 560, Subsequent Events
• Communications Related to a Financial Statement Audit
• CAS 210, Agreeing the Terms of Audit Engagements
• CAS 580, Written Representations
• CAS 700, Forming an Opinion
• CAS 705, Modifications to the Opinion in the Independent Auditor's Report
• CAS 706, Emphasis of Matter Paragraphs
• CAS 710, Comparative Information
• CAS 260, Communication with Those Charged with Governance
• CAS 265, Communicating Deficiencies in Internal Control
• Other Matters Related to a Financial Statement Audit
• CAS 720, The Auditor's Responsibilities Relating to Other Information
• CAS 800, Special Considerations
• CAS 810, Engagements to Report on Summary Financial Statements
• Review and Compilation Engagements
• 8100, General Review Standards
• 8200, Public Accountant's Review of Financial Statements
• AuG-20, Performance of a Review of Financial Statements
• AuG-47, Dating the review engagement report on financial statements
• 9200, Compilation Engagements
• AuG-5, Compilation Engagements
• Special Reports
• 5020, Association
• 5021, Authority of Auditing and Assurance Standards
• 5025, Standards for Assurance Engagements Other than Audits
• 5049, Use of Specialists in Assurance Engagements
• 5050, Using the Work of Internal Audit in Assurance Engagements
• 5800, Special Reports – Introduction
• CAS 805, Special Considerations
• 8500, Review of Financial Information Other than Financial Statements
• 5815, Special Reports – Audit Reports on Compliance with Agreements, Statutes and Regulations
• 8600, Reviews of Compliance with Agreements and Regulations
• 9100, Reports on the Results of Applying Specified Auditing Procedures
• AuG-4, Services on Matters Relating to Solvency
• 9110, Agreed-Upon Procedures Regarding Internal Control
• 5925, An Audit of Internal Control Over Financial Reporting
• 7600, Reports on the Application of Accounting Principles
• CSAE 3416, Reporting on Controls at a Service Organization
• 7050, Auditor Review of Interim Financial Statements
• 7150 Auditor's Consent to the use of a Report of the Auditor Included in an
• Offering Document 7200, Auditor Assistance to Underwriters and Others
• AuG-6, Examination of a Financial Forecast or Projection Included in a Prospectus
• 7500, Auditor's Consent to the Use of the Auditor's Report
• Other Assurance Topics
• Value-for-Money Auditing in the Public Sector
• Other Assurance Engagements
• Internal Control Concepts
• Information Technology – Assurance Considerations


• The ITA
• Liability for income tax
• Determining Division B net income
• Taxable income and tax rates
• Employment income — inclusions
• Employment income — deductions
• Summary of deductions available to commissioned salespersons and regular employees
• Sale of assets
• CCA classes
• Class 10.1 — Passenger vehicles
• Specific CCA classes
• Business income
• Practice questions
• Property income
• Capital gains and losses
• Other sources of income
• Non-taxable benefits
• Other deductions
• Deferred income plans
• Related persons
• Associated corporations
• Taxable income for individuals
• Capital gains deduction
• Tax payable for an individual
• Computation of taxable income
• Types of corporations and income categories
• Overall tax calculation
• Part I tax
• The SBD
• Additional refundable tax on CCPC investment income
• The general rate reduction
• Taxation of dividend income
• The need for integration
• Incorporating a business
• Owner-manager tax planning
• GST and HST
• General administrative requirements

Twitter: @CoursetreeL

Full Refund Policy

The full amount of your purchase will be refunded if you are not successful in passing your exams. With a copy of your transcript showing an unsuccessful grade, you'll be refunded in full with no questions asked.

Regulatory Required Legal Disclaimer

The learning content in these materials is provided for education and information purposes only. This work represents the author's best efforts to distill study notes from the content of the books used for the CPA® course(s). The purchase of these study notes or exam preparation materials do not constitute actual enrollment in the licensing course(s). Instead, our materials are designed to assist you in understanding the content of such courses. Chartered Professional Accountant ®, CPA®, Densmore®, Wiley®, Becker®, Becker CPA Review® are registered trademarks owned by firms not affiliated with us. These firms do not sponsor, license or necessarily recommend these notes and study material for any of its courses. Our firm is an independent supplier of educational services. Exam preparation materials are not sponsored by any other industry organization.
Kijiji User
View other listings
avg reply
reply rate
on Kijiji
Take steps to make your Kijiji transactions as secure as possible by following our suggested safety tips. Read our Safety Tips