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all things Certified Public Accountant

Welcome to WikiCPA. WikiCPA is an open source, free resource and guide to all things CPA. Anyone can edit and contribute to this collective knowledge and understanding on issues relating to the practice of a Certified Public Accountant. We started in May 2006 and are now working to build our content. Please feel free to contribute your expertise wherever possible. Learn how to edit pages, experiment in the sandbox page, and visit our community portal to find out how you can contribute to WikiCPA. Its easy, try our tutorial.

Currently, there are 428 articles in this wiki. Visit the All Pages page to view a list of all these articles.


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As content is added from all the specialty areas of a Certified Public Accountant, methods for reviewing and analyzing common connections, working methods and experiences will be developed.

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Featured Article

Health Savings Account's (HSAs) operate similar to flexible spending accounts (FSAs) that some employers currently offer to their employees who want to defer their own money into an account on a pretax basis to be used to reimburse their out-of-pocket medical expenses. These funds may then be withdrawn tax-free to reimburse the account beneficiary for out-of-pocket medical expenses. Unlike an FSA, however, whatever’s left in the HSA at year-end can be carried over to the next year. In addition, HSAs can be set up by the self-employed or even a nonworking spouse.

The most significant requirement is that HSAs are only available to individuals who only carry health insurance coverage with relatively high annual deductibles. By that, we mean their 2007 health insurance coverage must come with at least a $1,100 deductible for single coverage or $2,200 for family coverage.

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