Suppliers of CPA exam review products are among the many companies continuing to invade the Internet, seizing on this new way to reach customers, particularly younger ones like college students and recently-employed staff accountants. This is good news for CPA candidates as there are online resources to make studying easier.

The range of information available on the Web depends on the company. Like all corporate content on the Internet, some exam review vendors have low-end web presences merely to advertise their products while others have information-packed sites with tips to help exam takers in general, while at the same time, reenforce the image of the company as a quality provider of study advice.

For example, Conviser Duffy (www.conviserduffy.com) and MicroMash (www.MicroMash.com) give free downloadable demos of their software but do not provide additional knowledge-based information for the prospective exam taker. Other sites such as http://www.wiley.com/products/sub ject/accounting/cpa/index.html (from John Wiley & Sons) have searchable databases of pass-the-exam topics, tips of the day or week, etc. Wiley's tip, for example, comes from Professor Patrick R. Delaney, the Arthur Andersen LLP Alumni Professor of Accountancy and Department Chair at Northern Illinois University.

Bisk-Totaltape's site, aptly named www.cpaexam.com, is one such website that offers users much more exam preparation than mere product promotion. Among the general background on the CPA Exam and related topics are sections on the purpose and format of the exam, writing skills content, an Educator's Accounting Report, frequently asked questions, college job assistance, state boards of accountancy requirements, and numerous links to accounting associations and state societies, publications, CPA firms, and other audit, tax, business, and economic resources.

Bisk-Totaltape also has a new, Internet-based "Online CPA Review" course which gives candidates the structured setting and personal guidance of a classroom review, with assignments and quizzes presented over the Internet to keep them focused and on track. Candidates have direct contact with their advisors and fellow classmates via email and accounting forums. Students can ask questions, get expert advice, participate in discussion groups, and collect helpful study tips online. The online course allows candidates to experience the flexibility and convenience of self-study with an opportunity to "attend class" in the comfort of their homes or offices, on their own personal schedules.

As for the accounting profession's professional associations directly involved with the exam, the American Institute of CPAs' home page (www.aicpa.org) has a "CPA Exam" button linking to a "Just for Students and Educators" page that has frequently asked questions about the exam, promotions for preparation products that the AICPA sells, and other resources on becoming a CPA.

The National Association of State Boards of Public Accountancy site, www.nasba.org, while not offering any study tips, has the technical requirements for all states posted. Much of this information is available in other forms on some of the above-mentioned sites, but NASBA's state-by-state breakdown of eligibility requirements is more detailed. As NASBA is the official administrator of the exam, candidates with eligibility or other processing questions, should check here first.