LEC Tax Accountant Final Exam Prep Course 2025 Financial Statements Theory Practice Tests 1-3 (Not for Sale) Unused LEC's practice tests are highly regarded even by other preparatory schools, and I think they are highly recommended for those who want to improve their skills for next year. ● Final Exam Practice Tests ・ Answer Explanations 3 parts (1st to 3rd) ・ Answer Sheets 3 parts (1st to 3rd) ・ Question Papers 3 parts (1st to 3rd) Unused. Regarding the answer sheets, the final page of each answer explanation booklet contains the same format as the answer sheets for "re-solving." (The answer sheets themselves are available for download from the LEC My Page, and sending them would violate copyright law, so we cannot send the answer sheets themselves. Please use the ones on the final page of the answer explanations.)