-- Fully Compatible with the 2026 Certified Public Accountant Examination --

The Certified Public Accountant Complete Master is a full-fledged exam preparation app that covers both the short-answer and essay sections of the Certified Public Accountant Examination. It includes all six subjects: Financial Accounting, Management Accounting, Auditing, Corporate Law, Tax Law, and Business Administration. With a total of 2,429 practice questions (including official past questions and similar predicted questions), 29 important diagrams, and 30 systematic lectures, it cultivates the skills needed to pass the exam, from basic to advanced levels.

---------------- 7-Day Full Feature Trial
----------------
For 7 days after installation, you can try all features without restrictions. You can decide whether to pay after actually using it. This allows you to carefully check if it suits your learning style until you pass the exam.

---------------- Overwhelming Number of Questions (2,429 Questions)
----------------
- Subject-Specific Question Sets: 1,500 Questions
Includes 750 short-answer questions and 750 essay questions for each of the six subjects. Customizable by difficulty level and level.

- Official Past Exam Questions: Approximately 400 Questions
Includes actual exam questions from Reiwa 6 (1st & 2nd Exams), Reiwa 7 (1st & 2nd Exams), and Reiwa 8 (1st Exam). Allows for practice in the actual exam format, year by year.

- Yearly Practice Questions: Approximately 500 Questions
Original practice questions (5 years' worth) based on an analysis of past exam trends. Ensures ample practice alongside official past exam questions.

- Detailed Explanations for All Questions
Understand the reasoning behind each answer.

- Question Text Re-displayed on Answer Screen [v3.6.4]
The question text card is re-displayed on the explanation screen immediately after answering. Allows for quick comparison with explanations, even for long questions.

----------------
Systematic Text Learning (30 Lectures + 29 Illustrations)
----------------
Includes 5 lectures per subject, for a total of 30 lectures. Efficiently inputs knowledge through key points, comparison tables, and citations of legal provisions. The text includes 29 illustrations embedded at key points, allowing for visual understanding. Each lesson can be accessed with a single tap, leading directly to related problems.

[Includes Illustrated Guides for All 6 Fields]

[Financial Accounting] System of Financial Statements / Consolidated Accounting / Tax Effect Accounting / Impairment Accounting / 4 Categories of Financial Instruments / 5 Steps of Revenue Recognition / Consolidation Adjustment Entries

[Management Accounting] System of Cost Accounting / CVP Analysis / Decision-Making Accounting / Standard Cost Variance

[Auditing] Audit Process / 4 Types of Audit Opinions / Internal Control / COSO-ERM / Materiality Criteria

[Corporate Law] 4 Types of Company Forms / Shareholders' Meeting vs. Board of Directors / 3 Types of Corporate Structures

[Tax Law] Calculation Structure of Corporate Tax / Addition and Subtraction Items / 4 Categories of Consumption Tax

[Business Administration] SWOT Analysis / Porter's Five Forces / Marketing 4Ps / BCG-PPM / Porter's Three Basic Strategies / VRIO / 3 Types of Organizational Structures

---------------- Scientific Review System
----------------

- SM-2 Forgetting Curve Algorithm
Spaced Repetition Learning Based on Cognitive Science. It automatically suggests the optimal review timing to maximize memory retention.

- Review Screen [v3.6.4]
Tap the "Review" button after completing all questions in the Q&A section. Review the question, your answer, the correct answer, and the explanation in a list, and scroll through the pages for further review.

- Weakness Analysis Heatmap
Visualizes the correct answer rate by subject and unit. Easily identify your weak areas.

- Focused Review of Incorrectly Answered Questions
Extracts only the questions you previously answered incorrectly for practice. Avoid repeating the same mistakes.

---------------- Q&A Mode
----------------
Quick Q&A sessions for short breaks. Ideal for commuting to work or school.
v3.6.4 adds a question replay card and a review screen after answering, significantly improving learning effectiveness.

---------------- Mock Exam Simulating the Actual Test
----------------
A mock exam mode that replicates the short-answer exam. Measure your abilities in the same format as the actual exam, and check your progress with a detailed performance report.
---------------- A System to Help You Continue Learning
----------------
- Learning Plan Function — Automatically creates daily goals by working backward from the exam date
- Learning Time Record — Automatically aggregates daily and weekly data to support habit formation
- Achievement Badges — Maintain motivation by earning badges for each milestone
- Consecutive Learning Record — Visualizes the number of consecutive days of learning each day

---------------- Apple Accessibility: Supports all 9 items
----------------
Designed for easy learning for everyone:
- VoiceOver text-to-speech
- Voice Control support
- Dynamic Type (large font)
- Dark Interface
- Distinguishing elements other than color (icon + text)
- Sufficient contrast
- Follows settings to reduce parallax effect
- Sound effect caption display
- TTS text-to-speech for questions (ON/OFF toggle)

---------------- Included Subjects (6 subjects in total)
----------------
[Short Answer Exam: 4 subjects]
- Financial Accounting (200 points)
- Management Accounting (100 points)
- Auditing (100 points)
- Corporate Law (100 points)

[Essay-Style Exam: 5 Subjects]
- Accounting (300 points)
- Auditing (100 points)
- Corporate Law (100 points)
- Tax Law (100 points)
- Business Administration (100 points, Elective)

---------------- Other Features
----------------
- Bookmark function to mark important questions
- Dark mode support for easier viewing
- Data backup and restore support
- Offline learning support
- Optimized for iPad/tablet UI

---------------- Premium Plan
----------------
After the 7-day trial, some features require a premium plan subscription. You can choose from monthly, annual, or one-time purchase options.

About Subscriptions:
- Payment will be charged to your store account.
- Subscriptions automatically renew unless canceled at least 24 hours before the end of the period.
- You can manage and cancel your subscription from your store account settings.

Terms of Service: https://b19.co.jp/terms-of-service/
Privacy Policy: https://b19.co.jp/privacy-policy/