CPA Accounting Academy Certified Public Accountant Course, Target Years 2026 and 2027 Financial Accounting Theory (Theory) Short Answer Regular Practice Drills - Complete Set of 5 Sessions Unused, with no writing or markings. Please understand that there may be some minor soiling due to home storage. Achieving over 90% on the December 2025 short answer exam was thanks to these practice drills. If you're aiming to pass the short answer exam, this is a must-practice resource. If you'd like to negotiate the price, please provide your desired amount.