CPA Research Databases

This CPA Prep Tip concerns the status of CPA research databases.

The CPA databases within the Simulations are not updated every testing window. Thus, it is conceivable that when you’re doing tax research there will have been changes to the tax code that are not reflected in the research database. Use the database available at the CPA exam and provide your answer even though it may be outdated due to new tax law or changes in authoritative pronouncements from the FASB, the AICPA, or elsewhere.