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APA® Resource Materials

Below is a list of additional resources for the APA® certification exam effective January 1, 2016. While these materials help candidates prepare for the APA® certification exam, it is critical that candidates view these materials as helpful resources rather than the sole authority for a particular profession or examination.

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COPAS Published Resources*
  • AG-6 Oil Accounting Manual
  • AG-9 Guidelines for Contractor Audits in the Petroleum Industry
  • AG-10 Guidelines for Investigations of Suspected Irregularities
  • AG-11 Guidelines for an Internal Review of an Oil and Gas Production and Exploration Division
  • AG-12 Guidelines in Determining Finding/Acquisition Costs
  • AG-13 Accounting for Farmouts/Farmins, Net Profits Interest and Carried Interests
  • AG-15 Gas Accounting Manual
  • AG-16 Guidelines for Conducting an Internal Audit of a Gas Plant
  • AG-18 Variance Analysis in the Oil & Gas Industry
  • AG-19 Expenditure Audits in the Petroleum Industry: Protocol & Procedure
  • AG-21 Guidelines for Revenue Audits in the Petroleum Industry: Protocol & Procedure
  • MFI-17 1984 Accounting Procedure – Joint Operations
  • MFI-21 Overhead – Joint Operations
  • MFI-38 Material Pricing Manual
  • MFI-51 2005 Accounting Procedure – Joint Operations
  • TR-9 Petroleum Industry Accounting: Educational Training Guide
  • TR-34 Managerial Accounting and Economics Review Guide

*The COPAS resources are available for purchase on the COPAS website under the Publications menu, either individually or by subscribing to COPAS ePublications. (A subscription to COPAS ePublications includes all of COPAS’ Accounting Guidelines, Model Form Interpretations and Training & Reference Materials — including the AGs and MFIs listed above. Click here for more information on ePub.)

Commercially Published Resources**
  • Fundamentals of Petroleum, Edited by Debby Denehy, University of Texas, Austin, TX, 5th Ed., 2011
  • Oil and Gas Law in a Nutshell, John S. Lowe, West Group, 6th Ed., 2014
  • Petroleum Accounting Principles, Procedures, and Issues, Brady, etal, PDI, 8th Ed., 2020
  • Petroleum Refining in Nontechnical Language, William Leffler, Pennwell, 4th Ed., 2008

**The commercially published resources are available through your preferred retailer.

For questions, please contact the COPAS Office at 303-300-1131 or copasoffice@copas.org.