Team PRTC Nationwide Online First Pre-Board Examination
May 2021 CPA Licensure Examination
February 21 to 26, 2021
Suggested Answers
Management Advisory Services (MAS)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
D
C
A
A
D
A
C
C
A
B
D
B
C
B
A
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
D
C
C
C
C
D
D
A
A
D
B
C
C
C
D
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
B
C
C
A
C
B
C
B
A
B
D
D
D
B
D
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
A
A
D
D
D
D
D
D
B
D
B
B
C
C
D
61
62
63
64
65
66
67
68
69
70
C
B
A
B
B
B
D
C
B
D
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
B
A
B
A
D
C
D
C
C
B
B
D
C
C
B
61
62
63
64
65
66
67
68
69
70
D
B
B
B
B
C
B
C
B
C
AUDITING (AUD)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
A
C
D
D
D
C
A
D
D
D
B
A
A
B
C
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
C
A
C
C
C
C
A
A
C
A
B
A
D
D
D
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
A
C
A
B
B
C
A
D
A
B
B
B
C
A
C
This study source was downloaded by 100000843369145 from CourseHero.com on 03-18-2022 05:32:02 GMT -05:00
https://www.coursehero.com/file/116657642/Team-PRTC-521-1ST-OPB-ANSWERS-Updatedpdf/
TAXATION (TAX)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
C
C
B
B
B
C
A
C
A
B
B
A
D
A
A
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
C
C
C
A
C
D
A
A
C
C
C
B
C
C
D
31
32
33
34
35
36
37
38
39
40
B
B
D
B
D
C
C
A
C
A
REGULATORY FRAMEWORK FOR BUSINESS TRANSACTIONS (RFBT)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
C
A
D
A
D
A
B
C
C
D
D
C
A
E
E
A
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
17
18
19
20
D
B
D
A
37
38
39
40
D
C
A
D
E
B
C
D
A
D
A
C
C
C
A
A
Both
False
B
C
D
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
D
B
A
A
C
D
D
D
B
C
D
B
A
D
A
C
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
A
C
B
B
D
C
B
C
A
C
C
D
A
C
C
D
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
B
B
C
D
B
C
B/D
C
B
D
D
A
A
A
D
D
57
58
59
60
B
A
D
D
77
78
79
80
D
B
D
B
97
98
99
100
E
C
C
C
This study source was downloaded by 100000843369145 from CourseHero.com on 03-18-2022 05:32:02 GMT -05:00
https://www.coursehero.com/file/116657642/Team-PRTC-521-1ST-OPB-ANSWERS-Updatedpdf/
FINANCIAL ACCOUNTING AND REPORTING (FAR)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
B
D
D
B
C
A
A
C
C
A
C
D
C
A
B
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
B
D
B
A
C
C
A
C
C
B
A
B
C
C
A
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
A
C
A
D
B
C
C
A
C
B
A
C
C
D
D
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
B
D
A
C
A
D
D
B
C
D
A
C
A
C
A
61
62
63
64
65
66
67
68
69
70
A
A
C
B
C
C
A
C
B
A
61
62
63
64
65
66
67
68
69
70
D
B
A
B
D
C
C
A
D
D
ADVANCED FINANCIAL ACCOUNTING AND REPORTING (AFAR)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
A
D
B
A
D
B
B
C
D
B
B
C
D
B
B
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
C
B
D
B
A
B
D
D
B
A
A
D
B
A
A
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
B
D
C
D
C
B
D
A
B
A
D
C
D
C
A
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
This study source was downloaded by 100000843369145 from CourseHero.com on 03-18-2022 05:32:02 GMT -05:00
https://www.coursehero.com/file/116657642/Team-PRTC-521-1ST-OPB-ANSWERS-Updatedpdf/
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D
B
B
C
C
D
C
C
B
C
D
C
C
B
C