CPA Accounting Academy Certified Public Accountant Course, Target Years 2026 & 2027 Financial Accounting Theory (Calculation) Short Answer Practice Problem Sets 1 & 2 Some signs of use, folds, and minor tears, but neither has any writing in them. 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 problem sets. They are very good problem sets.