CPA Accounting Academy Certified Public Accountant Course - Target Year 2026 Auditing Theory Short Answer Regular Practice Test - Complete 4-Session Set Unused, with no writing or markings. Please note that there may be some minor soiling due to home storage. Achieving over 90% on the December 2025 short answer exam was thanks to this practice test. If you're aiming to pass the short answer exam, this is a must-do practice material. If you'd like to negotiate the price, please provide your desired amount.