APA® Resource Materials

Below is a list of 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.

The COPAS resources are available for purchase on the COPAS website under the Publications menu, either individually or by subscribing to COPAS ePublications*. The commercially published resources are available through your preferred retailer.

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

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

*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.

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