CPA Exam Lab
All patterns
Business law

The Secured Priority

Attachment makes the security interest enforceable; perfection makes it win, and a PMSI can jump the line.

How the exam words it

The playbook

  1. 1Attach first: value given, the debtor has rights in the collateral, and a signed security agreement (or the creditor's possession). Then perfect, usually by filing a financing statement.
  2. 2The general priority rule is that the first to file or perfect wins; an unperfected interest loses to a perfected one and to a lien creditor.
  3. 3A PMSI in goods other than inventory perfected within 20 days of the debtor receiving the collateral beats an earlier-filed interest; a PMSI in inventory must perfect and give notice before delivery.
  4. 4A buyer in ordinary course of business takes free of a security interest created by the seller, and a surety who pays gains subrogation, reimbursement, and contribution rights.

The trap

Treating attachment as priority. An interest that has attached but is unperfected still loses to a perfected creditor and to a lien creditor.

How the exam varies it

The same pattern, re-skinned along these axes:

Attachment versus perfection versus priorityPMSI in inventory versus in equipment, and the buyer in ordinary courseSecured-party rights versus surety rights and defenses

Drill this pattern

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

Shows up in 1 REG topic