Test time: 3.30pm to 5.30pm New York time on April 22
Exam content: financial report, you need to read one case and the 10-k report of the company and then write two memos, among which you may need to query some codes.
Memos are generally Suggestions for companies
The main content is written according to code and 10-k
Exam topics: accounting changes in principle, estimate, entity, error and pension benefit plan