Accredited Petroleum Accountant® Program : APA® Resource Materials

APA® Resource Materials

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The list of resources for the APA® certification exam effective January 1, 2016 is provided below. 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.

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, 7th Ed., 2011 (Currently on backorder, pending publication of 8th Edition)
Petroleum Refining in Nontechnical Language, William Leffler, Pennwell, 4th Ed., 2008

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 APA® Resource Materials bundle includes:

  • The four Commercially Published Resources listed above
  • A subscription to COPAS ePublications, which includes all of COPAS'  Accounting Guidelines and Model Form Interpretations (including the AGs and MFIs listed above)
  • TR-9 and TR-34
  • The APA® Certification Candidate Handbook

Once the bundle has been purchased, the Commercially Published Resources will be shipped to you via the delivery method you select during purchase.  In addition, you will receive an email with PDFs of TR-9, TR-34 and the APA® Certification Candidate Handbook, along with a link to download* the COPAS ePublications to your computer. 

*The ePublications download will auto-install and provides the most effective and accurate method for searching COPAS documents. The search criteria allows you to enter any word or key phrase and displays every occurrence of this entry in every COPAS Accounting Guideline and Model Form Interpretation.  Each PDF document highlights your key word or phrase as you search through the document as well as where and how it is used in each document.  In addition, each year you will receive an updated download containing all revised and new COPAS documents for a reduced price of $150.  If you would rather not receive our updates, just ask to be removed from subscription list before December 1 each year.

For questions or technical assistance, please contact the COPAS Office 303-300-1131 or

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