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Welcome to the brand new CPA Review for Free! We’ve made a lot of changes to our study platform for both free and premium users. We now offer a subscription plan called [CPA REVIEW PLUS+](/upgrade). We are very excited about the features available in this plan. **DASHBOARD** There’s a brand new landing page when you enter the study platform. For PLUS+ subscribers this dashboard will give you a broad view of your performance, your recent study sessions, recent exams, and much more. **PRACTICE EXAMS (PLUS+)** They’re finally here! You can now take practice exams for AUD, BEC, REG, and FAR. These practice exams are virtually identical to the real AICPA exam and include all the tools and functionality offered in the real exam. **SIMULATIONS (PLUS+)** We now offer in-depth simulations within our practice exams. These simulations mirror the real exam simulations and better prepare you for all aspects of the test. We would love to hear your feedback on these new features, feel free to contact us or post right here in the community forums. Thanks CPA Review Support
Note: This answer is only correct if the divorce/separation agreement was executed before Dec 31, 2018. For divorce/separation agreements executed or modified after that date, alimony payments are no longer included in income or deductible for the payer.
The FX rate Yen vs $ decreased so if the transaction is denominated in Yens at NOv 23 the $ equivalent was $800, then at Dec 31, $1,000 and by Jan 19 $ 1,250. Why the right answer is c)? If this is because the perspective is from the US Company , I got it.
The question asks likely situation where INCREASED extent of tests are performed. More testing is done when controls appear ineffective....not when they appear effective. When things are good, you don't do more work. When things appear bad, you have to do less work?