Finance & Accounting Exam Flashcards

Review ACH participants, SEC codes, the 2026 Nacha Operating Rules, risk management and file formatting from Nacha's official AAP blueprint. These independent flashcards are original study aids, not AAP exam questions.

FAPS is the Financial Accounting: Preparing Financial Statements unit within AAT Level 3. It covers nine learning outcomes: accounting principles, advanced bookkeeping, asset acquisition/disposal, depreciation, adjustments, sole trader extended trial balance, sole trader and partnership statements, profitability ratios, and incomplete records.

Covers double-entry bookkeeping, books of prime entry, VAT, customer/supplier discounts, control accounts and the trial balance for the AAT Level 2 ITBK unit.

Covers the Conceptual Framework, IFRS Accounting Standards, single-entity and group financial statements, and ratio interpretation.

50 CAMS flashcards covering AML stages, predicate offenses, KYC/CDD/EDD, sanctions, SAR/STR reporting, FATF and global frameworks, AML compliance program, risk assessment, typologies, and AML technology.

Active recall for the current FSRE version of CeMAP Module 1: FRE1 Industry, Regulation and Key Parties and FRE2 Skills, Principles and Ethical Behaviours. The retired UKFR assessment is a different format.

Covers ethics, quantitative methods, economics, financial statement analysis, corporate issuers, equity, fixed income, derivatives, alternatives, and portfolio management.

Covers financial planning, tax planning, retirement planning, estate planning, investment planning, and ethics for financial planners.

Covers financial reporting, planning, budgeting, cost management, and internal controls for management accountants.

Covers financial statement analysis, corporate finance, decision analysis, risk management, investment decisions, and the IMA ethics standards for the CMA credential.

Covers financial accounting, auditing, taxation, business law, and business concepts across all four exam sections.

Independent OpenExamPrep flashcards for CPA Australia’s Global Strategy and Leadership capstone: strategic analysis, growth choices, implementation and emerging business models.

Independent OpenExamPrep active-recall practice for strategy, decision information, budgeting, projects, performance measures and value-management tools in CPA Australia SMA.

Independent CPA Program Ethics and Governance flashcards by OpenExamPrep covering the accounting profession and public interest, APES 110 ethics, corporate governance concepts and practice, and corporate accountability across the subject's five official modules.

50 active-recall cards covering the FAR blueprint: financial reporting (GASB, NFP, SEC), select balance sheet accounts, and select transactions under US GAAP (2024 CPA Evolution model).

Independent OpenExamPrep flashcards for the CPA Australia Financial Reporting subject: reporting principles, presentation, revenue and provisions, income taxes, groups, financial instruments and impairment.

Original active-recall cards across the six current CPALE subjects, with Philippine law and standards checked as of 29 October 2026. Published PRC subject item counts guide the card allocation.

Covers individual taxation, business taxation, and IRS representation for enrolled agents licensed to practice before the IRS. For the 2026–2027 SEE testing cycle, use Tax Year 2025 and federal tax law through December 31, 2025. Unless a question states a different year, “current year” means 2025. Later enactments and later-year amounts do not replace this baseline.

Covers preliminary taxpayer data, individual income and assets, deductions and credits, other taxes, tax planning advice, and estate, gift, and international reporting. For the 2026–2027 SEE testing cycle, use Tax Year 2025 and federal tax law through December 31, 2025. Unless a question states a different year, “current year” means 2025. Later enactments and later-year amounts do not replace this baseline.

Covers FERA 1947 and the SBP Foreign Exchange Manual, UCP 600 and Incoterms 2020, remittance modalities, and SBP foreign exchange returns.

Covers Irish financial services regulation: Central Bank powers, the 2026 Consumer Protection Code, the Minimum Competency Code, fitness and probity, data protection, anti-money laundering, investor compensation and the FSPO.

Review the eight official RE5 tasks and their current qualifying criteria for representatives under South Africa's FAIS framework. These original cards emphasize applying the FAIS Act, subordinate legislation, codes of conduct, FIC obligations, complaints rules, fit-and-proper requirements, supervision, and debarment.

A 50-card review set covering topics from the TESDA Training Regulations for Bookkeeping NC III. It covers the official basic, common, and core competencies used to assess the ability to journalize and post transactions, prepare a trial balance and financial reports, and review an internal control system.