Lesson sources

Last reviewed 2026-10-18

The standards and authorities behind every PocketCPA lesson topic, section by section. Every lesson is written in original words and cites the paragraph each rule comes from; these pages list those citations, topic by topic.

FAR, Financial Accounting and Reporting

Balance Sheet: Classification and Offsetting (ASC 210)
Income Statement and Comprehensive Income (ASC 220)
Statement of Cash Flows (ASC 230)
Accounting Changes and Error Corrections (ASC 250)
Earnings Per Share (ASC 260)
Interim Financial Reporting (ASC 270)
Risks, Uncertainties and Going Concern (ASC 275)
Segment Reporting (ASC 280)
Cash and Cash Equivalents (ASC 305 / 230)
Receivables: Recognition, Fees and Costs (ASC 310)
Investments: Debt Securities (ASC 320)
Investments: Equity Method and Joint Ventures (ASC 323)
Financial Instruments: Credit Losses (CECL) (ASC 326)
Inventory (ASC 330)
Intangibles: Goodwill and Other (ASC 350)
Property, Plant, and Equipment (ASC 360)
Liabilities: Payables and Accrued Liabilities (ASC 405)
Exit or Disposal Cost Obligations (ASC 420)
Contingencies (ASC 450)
Guarantees (ASC 460)
Debt: Bonds and the Effective Interest Method (ASC 470)
Equity (ASC 505)
Revenue from Contracts with Customers (ASC 606)
Transfers of Nonfinancial Assets to Noncustomers (ASC 610)
Stock Compensation (ASC 718)
Income Taxes (ASC 740)
Business Combinations (ASC 805)
Consolidation (ASC 810)
Fair Value Measurement (ASC 820)
Leases (ASC 842)
Subsequent Events (ASC 855)
Not-for-Profit Financial Statements (ASC 958)
State and Local Government Accounting (GASB Statements No. 9, 33, 34, 54, 61, 63, 65, 68, 75, 84 and more)
Financial Ratios and Performance Metrics (Financial analysis)
Special-Purpose Frameworks (OCBOA / SPF)

AUD, Auditing and Attestation

Nature and Scope of Audit and Assurance Engagements (AU-C 200)
Ethics, Independence and Professional Responsibilities (AICPA Code)
Professional Skepticism and Professional Judgment (AU-C 200)
Terms of Engagement (AU-C 210)
Requirements for Engagement Documentation (AU-C 230)
Communication with Management and Those Charged with Governance (AU-C 260)
Audit and Assurance Quality (AU-C 220)
Planning an Engagement (AU-C 300)
Understanding the Entity and Its Environment (AU-C 315)
Understanding Internal Control and IT (AU-C 315)
Materiality (AU-C 320)
Assessing and Responding to Risk, Including Fraud (AU-C 315)
Planning for and Using the Work of Others (AU-C 600)
Specific Areas of Engagement Risk (AU-C 250)
Use of Data and Information (AU-C 500)
Sufficient Appropriate Evidence (AU-C 500)
Audit Sampling (AU-C 530)
Procedures to Obtain Evidence (AU-C 500)
Matters Requiring Special Consideration (AU-C 501)
Misstatements and Control Deficiencies (AU-C 450)
Written Representations (AU-C 580)
Subsequent Events and Subsequently Discovered Facts (AU-C 560)
Reporting on Audit Engagements (AU-C 700)
Reporting on Attestation Engagements (AT-C 105)
Accounting and Review Service Engagements (AR-C 90)
Reporting on Compliance (AU-C 935)
Other Reporting Considerations (AU-C 800)

REG, Regulation

Regulation Core: Gross Income, Contracts, Entity Taxation (IRC Sec. 61, 101, 102, 103, 108, 117, 119, 121, 129, 132 and more)
Ethics and Responsibilities in Tax Practice (Circular 230 / IRC Sec. 6694-6695 / AICPA SSTS)
Licensing and Disciplinary Systems (State accountancy statutes / Uniform Accountancy Act / AICPA and more)
Federal Tax Procedures (IRC Sec. 6501, 6502, 6503, 6511, 6513, 6532, 6212, 6213 and more)
Legal Duties and Responsibilities (Common law (Ultramares / Credit Alliance / Restatement Sec. and more)
Agency: Authority, Duties, and Third-Party Liability (Common law of agency (Restatement))
Debtor-Creditor Relations: Suretyship and Secured Transactions (UCC Article 9, the common law of suretyship and more)
Federal Business Law: Employment Taxes, Bankruptcy, and the FCPA (IRC Subtitle C, IRC Chapter 2, ACA (Sec. 4980H) and more)
Choosing and Running a Business Entity (RUPA, RULLCA, and the Model Business Corporation Act)
Cost Recovery: Depreciation and Amortization (IRC Secs. 168, 179, 197)
Reporting Pass-Through Items: The Schedule K-1 (IRC Secs. 702, 1366)
From Gross Income to Taxable Income (IRC Secs. 62, 63, 67, 170, 199A)
Loss Limitations: The Four Hurdles (IRC Secs. 465, 469, 461(l))
Computing the Tax and Applying Credits (IRC Secs. 1, 21, 24, 25A, 26, 32, 38, 55, 901, 904, 1401 and more)
Book-Tax Differences: Schedule M-1 and M-3 (IRC / Schedule M-3)
C Corporations: Formation, E and P, and Liquidation (IRC Subchapter C; Secs. 11, 170, 172, 243, 246, 248, 448 and more)
Partnerships: Basis, Allocations, and Distributions (IRC Subchapter K)
Limited Liability Companies: Check-the-Box Classification (Treas. Reg. 301.7701)
Tax-Exempt Organizations: 501(c)(3), UBIT, and Form 990 (IRC Subchapter F)

BAR, Business Analysis and Reporting

Business Analysis and Reporting Core (Financial statement analysis and financial management)
Indefinite-Lived Intangibles and Goodwill (ASC 350)
Internally Developed Software (ASC 350-40 / ASC 985-20)
Revenue Recognition (ASC 606) (ASC 606; ASC 340-40; ASC 605-35)
Stock Compensation (Share-Based Payments) (ASC 718)
Research and Development Costs (ASC 730)
Business Combinations: The Acquisition Method (ASC 805)
Leases: Classification, Modifications, and Sale-and-Leaseback (ASC 842)
Public Company Reporting: EPS, Segments, and Interim (ASC 260 / ASC 280 / ASC 270)
Financial Statements of Employee Benefit Plans (ASC 960 / ASC 962 / ASC 965)
The Financial Section of the ACFR (GASB Statement No. 34, GASB Statement No. 44 and more)
Deriving Government-Wide Statements and the Reconciliations (GASB Statement No. 34 (paragraphs 62, 63, 75-77, 79-83 and more)

ISC, Information Systems and Controls

Information Systems and Controls Core
Information Systems: Architecture, the SDLC, and Controls (NIST SP 800-145 for the cloud service and deployment models and more)
Data Management: Lifecycle, Relational Structure, and Integrity (Relational data model, ACID transaction properties and more)
Regulations, Standards, and Frameworks: COSO, COBIT, NIST, ISO, and the TSC (COSO Internal Control - Integrated Framework and COSO ERM (2 and more)
Security: Access Control, Network Defense, Cryptography, and Threats (NIST SP 800-53 Rev. 5 access, boundary and more)
Confidentiality and Privacy: Regulations, Classification, and Safeguards (AICPA Trust Services Criteria (security common criteria and more)
Incident Response: The Four-Phase Lifecycle, SP 800-61r3, and Continuity Links (NIST SP 800-61r3 (Incident Response Recommendations and Cons and more)
Planning and Performing a SOC Engagement (SSAE No. 18 as amended (AT-C 105 and more)
Reporting on a SOC Engagement (SSAE No. 18 as amended (AT-C 320 and more)

TCP, Tax Compliance and Planning

Tax Compliance and Planning Core
Individual Planning: Estimated Taxes, Income Timing, and AMT (IRC Sec. 6654, 6621, 6665, 275, 55, 56, 57, 53, 1411, 453 and more)
Passive Activity and At-Risk Loss Limitations (IRC Sec. 469, 465, 461(l))
Personal Financial Planning at Tax-Planning Altitude (IRC Sec. 62(a)(19), 72, 101, 170, 213, 219, 223, 401(a)(9) and more)
C Corporation Compliance: Consolidated Returns, CAMT, and the Penalty Taxes (IRC Sec. 11 / 53 / 55 / 56A / 59 / 162 / 170 / 172 / 243 / 2 and more)
S Corporation Compliance: Built-In Gains, the AAA, and Basis Ordering (IRC Sec. 1361 / 1362 / 1366 / 1367 / 1368 / 1371 / 1374 / 13 and more)
Partnership Compliance: 704(c) Allocations, Hot Assets, and 754 Adjustments (IRC Sec. 704(c) / 707 / 743(b) / 751 / 754)
Fiduciary Income Tax: Simple and Complex Trusts, DNI, and Grantor Trusts (IRC Subchapter J, Sec. 641-679)
Exempt Organizations: UBIT, Private Foundation Excise Taxes, and Intermediate Sanctions (IRC Sec. 511-514 / 4940-4945 / 4958)
Tax Planning for C Corporations (IRC Sec. 11 / 55 / 162 / 172 / 243 / 246 / 301 / 302 / 311 / and more)
Tax Planning for S Corporations (IRC Sec. 1361-1363 / 1366-1368 / 1371-1375 / 1377-1378 / 199 and more)