bec cpa review corporate governance

Welcome back to the Corporate Governance section of BEC for Bisk CPA Review online learning, I’m Jennifer Louis, CPA and we’re going to talk a little bit more about the specific qualities, duties, and responsibilities of the board of directors. If it’s been a while before, since you looked at the first section that dealt with definitions of what a board of directors is, I’d like you to go back and revisit that really briefly just look through the outline refresh yourself and remind yourself about what the definitions are for the different terminologies that you’re going to be hearing as we go through the section and then come back and pick up this BEC CPA Exam section. So the qualities necessary for a board of directors is to make sure that they have, what’s necessary to oversee the organization and particularly as we’re thinking about from an audit perspective, […]


It happened: You failed the CPA Exam. On the bright side … You’re normal. It happens to one out of every two people who walk into a Prometric Testing Center. The statistics, however, don’t change the fact that it’s one of the loneliest feelings in the world, because let’s be real: Your friends and family, while sympathetic and supportive, simply don’t get it. Right now is a miserable time and it is easy to start believing thoughts that simply are not true. Thoughts like you’re not smart enough to pass, accounting isn’t for you, the AICPA hates you and does not want you in the profession, etc. I personally felt all those emotions and had those thoughts going through my head as well. A few years removed from the exam process, I can tell you that being on the other side truly is worth it. My problem was always commitment […]

aud cpa review unmodified opinion audit report

In this auditing class, we’re really going to be talking about Step Six in the audit process. When we form our audit opinion and issue our audit report and you know what the client wants you to know that what the client wants out of any audit. He wants an unmodified opinion. He wants a clean opinion. An unmodified opinion. So I think that’s a good place for us to start. How does your client deserve an unmodified opinion? How does your client earn an unmodified opinion? How was it earned well, to get an unmodified opinion? It’s really very simple. The client has to meet six requirements to get an unmodified opinion. Six requirements, number one, there can’t be any significant departures from U.S. GAAP, no significant departures from us, generally accepted accounting principles or whatever financial reporting framework we’re testing it would be IFRS, but in this class. […]

jeff-elliott-cpa

Do you ever feel like no one close to you “gets” how hard it is to study for the CPA Exam? Have you ever dreaded telling a boss/spouse/father/nosy co-worker that you failed yet again? Are you sick and tired of the CPA Exam and ready to either pass this thing or quit? If you answered “YES” to any of these, then My Story may resonate with you. Family & Background My name is Jeff Elliott and I am married with nine children. (Yes – we get weird looks in restaurants – and Wal-Mart). I passed the CPA Exam when I was 30 and had three kids at home at the time: Two kids under the age of 5 and a newborn baby. I know what it’s like to study for the CPA Exam while trying to balance… …a full-time job… …a marriage… …a family… …church commitments… …a mortgage… …little league… […]

cpa exam working mother

Working mothers are in a category all their own when it comes to passing the CPA exam. We not only strive to balance work and family, but when you throw the CPA Exam in the mix, you’re going down a road only few can fathom. We are the rock of the family. We provide financial support, comfort, nutrition, stability, refereeing, homework checks, matching socks, boo-boo kisses, clean toilets, chauffeur service, etc. We give everything our absolute all and no one notices when we skip a beat because we are that good. That’s why it was so difficult for me to accept I could not reach my unattainable level of perfection while I tried to pass the CPA exam. Something had to give. For instance, I had a semi-decorated house at Christmas and at another time, I was 3 points shy of passing this exam. Being successful at it all is […]


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