UWorld Accounting

UWorld Accounting UWorld Accounting is your #1 choice for CPA and CMA exam prep. We make really hard stuff easy to understand.

UWorld Accounting will be with you every step of your CPA and CMA exam journeys. Dynamic instructors Peter Olinto, Roger Philipp, Monte Swain, and our team of accounting experts share their knowledge via in-depth video lectures. Our comprehensive review courses feature high-quality questions, detailed answer explanations, vivid illustrations, live boot camps, and so much more to help you succeed.

With innovative and adaptive tools that improve learning outcomes, we help you study difficult concepts efficiently, retain more information, and ultimately know when you are exam-ready.

Most CPA candidates don't lose points on consolidations because they misunderstand the concept.They know an entity can't...
09/03/2026

Most CPA candidates don't lose points on consolidations because they misunderstand the concept.

They know an entity can't recognize revenue or expense from transactions with itself. What doesn't always survive exam conditions is building the elimination entry - especially when the transaction type is one they've only met in the abstract.

Intercompany inventory sales, loans, and fixed asset sales each carry their own elimination requirements. Memorized as three separate rules, they don't transfer. Derived from the transaction in front of you, they do.

The method that builds that intuition:
- Write the original journal entry as each entity recorded it at the time.
- Ask what the consolidated statements should show instead - usually, that nothing happened.
- The elimination entry is the difference between the two.

Swipe through for all three transaction types and the worked entries.

Which FAR topic took you longest to feel solid on?

Most CPA candidates study and hope for the best.You finish a topic, it felt fine, you move on. Three weeks later a full ...
09/02/2026

Most CPA candidates study and hope for the best.

You finish a topic, it felt fine, you move on. Three weeks later a full mock exam tells you it didn't stick. By then you've layered four more topics on top of a foundation that had a crack in it, and you can't tell which crack caused the miss.

That lag is the real problem, and it isn't a discipline problem. It's a feedback problem.

That's why we've added all-new mini-assessments.

Every UWorld CPA Review Course now includes 30 mini-assessments across all 6 exam sections, strategically placed at checks points where it matters. Each one is 10 to 25 MCQs plus one TBS, all new questions, drawn from the most testable topics, and can be completed in under an hour.

By the time you sit for a full mock exam, you'll have built your foundation one checkpoint at a time.

Explore our CPA course packages and get access today. https://accounting.uworld.com/cpa-review/cpa-courses/

Future CPAs and CMAs, this one's a credit, not a debit. 📈We're covering 10 full review courses this fall. Winner's choic...
09/01/2026

Future CPAs and CMAs, this one's a credit, not a debit. 📈

We're covering 10 full review courses this fall. Winner's choice: CPA, CMA, or CFA Elite-Unlimited, at no cost.

Open to students, recent grads, and working professionals worldwide. All it takes is a short essay telling us why you should be considered.

Applications close September 30. Recipients announced October 15.

Remember, you miss 100% of the scholarships you don't apply for. Tag a friend 💙

Link to apply is in the comments! 🔗

08/31/2026

CPA candidates: the number of weeks you should study per section isn't the same for everyone, and Roger Philipp says that's exactly the point.

The real variable isn't the calendar. It's how many hours you're actually willing to put in each week.

Yes, some candidates pass all four parts in three months. Roger is honest about what that costs: those candidates don't have a life outside the exam. It's a legitimate path if you can protect that kind of time, but it isn't a benchmark to measure yourself against.

The number that actually matters is 100 to 120 hours of prep per part. Work backward from there. At 20 hours a week, that's five to six weeks per section. At 10 hours a week, you're looking at 10 to 12 weeks. Both get you to the same place.

Build the timeline around your life, not around someone else's pass story.

Watch Roger break it down 👇

October is a CPA Discipline testing window. To get you ready, we've lined up ISC, TCP, and BAR boot camps throughout Sep...
08/30/2026

October is a CPA Discipline testing window. To get you ready, we've lined up ISC, TCP, and BAR boot camps throughout September!

All sessions are held 8-10 p.m. ET so you can keep your days free while still getting the live instruction you need to walk in confidently.

CPA boot camps are included in our CPA Elite-Unlimited and Elite-Unlimited+ packages. Enroll now and then join us for sessions that guide you through the most challenging topics with live instruction

After September, we'll shift back to boot camps for the Core sections for the rest of the fall. So no matter what section you need to pass this season, we’ve got live instruction for you.

See you in class!

08/29/2026

Anyone know a good therapist?

Passing the CPA exam is brutal in a way that's hard to explain to anyone who hasn't done it.CONGRATULATIONS to those who...
08/28/2026

Passing the CPA exam is brutal in a way that's hard to explain to anyone who hasn't done it.

CONGRATULATIONS to those who are finished, and keep going to those who aren't. We're rooting for you!

We are incredibly honored to have been a part of your journey 💙

The median starting salary for a staff accountant in 2026 is $73,000.If you're graduating this year, that number is prob...
08/27/2026

The median starting salary for a staff accountant in 2026 is $73,000.

If you're graduating this year, that number is probably the single most useful data point you have. It's also incomplete.

Accounting Today and Arizent surveyed 715 accountants in June. A few things stood out for anyone about to sign a first offer:

Small firms often beat large firms on the first offer. Staff and seniors at firms with 2 to 9 employees reported a combined median of $84,500. Staff at larger firms came in at $77,000.

By manager, firm size stops mattering. $141,750 at small firms vs $142,350 at large ones. A $600 difference.

By partner, it matters enormously. $150,000 vs $260,000, with the larger firm range running up to $418,250.

Median time to get there: 13 years. And 39% of respondents couldn't say how long it takes.

That last stat is the one I'd act on. Ask about partner track in your interview. Ask how bonus criteria are set. Very few candidates do, and the answer tells you more about a firm than the offer letter does.

Full breakdown in the carousel.

What's the one number you wish someone had shown you before your first offer?

Source: Accounting Today / Arizent 2026 Salary Survey. National medians, regional pay varies.

08/26/2026

If you're pursuing the CPA, CMA, or CFA - this one's for you.

10 scholarships. One full Elite-Unlimited course - CPA, CMA, or CFA, whichever you're chasing. Covered in full.

Applications are open for the UWorld Accounting & Finance Fall Scholarship!

Who's eligible:
→ Current students
→ Recent grads
→ Working professionals
→ Applicants worldwide

Recipients are selected on the strength of a personal essay submitted with the application - your reason for pursuing the designation, in your own words.

Roger Philipp and Peter Olinto have the details in the video!

Applications close September 30. Winners announced October 15.

Apply at the link in the comments, and tag someone who could benefit from this.

TBS are where most candidates say the exam gets away from them. The questions in our last webinar chat backed that up.Me...
08/25/2026

TBS are where most candidates say the exam gets away from them. The questions in our last webinar chat backed that up.

Megan Burke, PhD, CPA was answering live in the chat during TBS Mastery webinar #3 while Jeanne Yamamura taught, and her answers were too useful to leave buried in a chat log - so we pulled the best ones.

Inside: how TBS are actually graded, whether pilot questions can help your score, whether to read the answer choices before opening the exhibits on a DRS, and what to do when your table populates as wrong but you're only off by a dollar.

Three answers worth writing down:

→ Budget ~20 minutes per TBS, then split the remaining time across your MCQs — usually 75–90 seconds each
→ Cumulative review every 3–4 chapters. FAR 1 is huge, so make that 3.
→ Pilot questions don't add points, and you'll never know which ones they are. Treat every question like it counts.

Watch the full recording: https://www.youtube.com/watch?v=QO8sTL7ForM

One webinar left in the series on 10/22. Register here: https://events.uworld.com/tbs-mastery-series

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