CPA Exam Lab
All patterns
Business law

The Contract Rules

Sort common law from UCC Article 2 first; the mirror image, the writing rules, and the remedies all fork from there.

How the exam words it

The playbook

  1. 1Classify the subject matter: a sale of goods is UCC Article 2, and everything else (services, real estate, employment) is common law.
  2. 2Test formation: offer, acceptance, and consideration, with the mailbox rule making an acceptance effective on dispatch.
  3. 3Under common law an acceptance must mirror the offer; under UCC 2-207 a definite acceptance with new terms still forms a contract, and between merchants the new terms can become part of it.
  4. 4Check the statute of frauds (goods of $500 or more, real estate, a promise that cannot be performed within one year, suretyship), then apply expectation damages, with the parol evidence rule barring prior terms that contradict a final writing.

The trap

Applying the common-law mirror-image rule to a sale of goods. Under UCC 2-207 a definite acceptance with additional terms still forms a contract; it does not automatically become a counteroffer.

How the exam varies it

The same pattern, re-skinned along these axes:

Common law versus UCC Article 2Formation versus the statute of frauds versus remediesMirror image versus the battle of the forms

Drill this pattern

8 questions of The Contract Rules from across the AUD topics. Clear it by getting 5 right with a streak of 3.

Shows up in 1 REG topic