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The material in Volume 2 allows candidates to work CPA exam questions, some of which have appeared on previous examinations. This provides candidates with an effective method of studying the material tested on the exam. However, candidates should also realize that the CPA has new material. Therefore, candidates should use the study guides and outlines included in Volume 1 as a means of bridging this gap. Also included at the end of this volume are sample exams for all four sections. They are included to enable candidates to gain experience in taking a “realistic” exam. While working through the modules, the candidate can become accustomed to. | Includes Most Recent AICPA Released Questions Ị exam o REVIEW 18th Edition Volume 2 Problems and Solutions o. Ray Whittington CPA PhD Patrick R. Delaney CPA PhD This page intentionally left blank WILEY CPA exam review 38th Edition Volume 2 Problems and Solutions O. Ray Whittington CPA PhD Patrick R. Delaney CPA PhD WILEY JOHN WILEY SONS .