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Free CPA Questions: 15 Sources for Free CPA Exam Study Material and More

free CPA questions

Wouldn’t it be nice if you could get free CPA questions? Or even free CPA study materials?

Good news: You can!

It might be hard to believe, but some industry sources provide free CPA review, free CPA Exam questions, and more to everyone with internet access.

Below, you’ll find a list of the free CPA review questions and resources I’ve discovered and used. Also, I’ll share where to find the AICPA practice exam and other CPA review for free. While you don’t have to pay money for these CPA prep questions, you may have to supply information and live with various limitations.

Table of Contents

Sources of Free CPA Questions

If you’re looking for free questions and answers for exams to study for your CPA license, the internet has some good sources. Basically, the practice CPA Exam questions and answers available for free online fall into these basic categories:

  • CPA Exam problems, free sample tests, and other free material from the AICPA.
  • Free exam prep from IPassTheCPAExam.com. We have two free CPA Exam resources: a CPA Exam Guide for CPA candidates and free CPA Exam questions (in the article below).
  • Plus, many CPA Exam review providers have free trials that offer financial accounting exam questions and explanations.

Look below the chart for links to free CPA questions

Names of Source Material Access Length # of Free CPA Questions Answers Included?
AICPA CPA Exam Software Tutorial Unlimited N/A N/A
CPA Exam Blueprints Unlimited N/A N/A
AUD Practice Test Unlimited 10 MCQ + 6 TBS TBS Only
FAR Practice Test Unlimited 10 MCQ + 6 TBS TBS Only
REG Practice Test Unlimited 10 MCQ + 6 TBS TBS Only
I Pass the CPA Exam Free CPA Course for US Candidates Unlimited N/A N/A
Free CPA Exam Questions (see below) Unlimited N/A N/A
Becker CPA Free Limited Trial 14 days 1,490+ MCQ +about 100 TBS Yes
CPA Review for Free CPA Review Free Unlimited 1,000 MCQ Yes
Gleim CPA Review Gleim Free CPA Questions One-time access 276 MCQ + 28 TBS Yes
Gleim CPA Review PDF Unlimited N/A N/A
Lambers CPA 1,000 Free CPA Questions + Answers Unlimited 1,000 Yes
MOCPA Official CPA Exam Questions Unlimited 140 MCQ No
NASBA CPA Exam Candidate Bulletin Unlimited N/A N/A
NINJA CPA Free Trial for One Section 7 days 6,000+ MCQ + 200+ TBS Yes
NJCPA CPA Exam Sample Questions Unlimited 96 MCQ Yes
Roger CPA Review Free Trial 7 days 6,000 MCQ + hundreds of TBS Yes
Quizlet AUD flashcards – 78 Unlimited N/A N/A
FAR flashcards – 207 Unlimited N/A N/A
REG flashcards – 260 Unlimited N/A N/A
Surgent CPA Review Free Trial 5 days 7,700+ MCQ + 4,000+ TBS Yes
Wiley CPAexcel Free Trial 14 days 2,200 MCQ + 125 TBS + 11 WCT Yes
Wiley CPA Pop Quiz Unlimited 100 MCQ Yes

*MCQ = multiple-choice questions and TBS = task-based simulations

1. AICPA Official Tutorial and Sample Tests & Resources

As the makers of the CPA Exam, the American Institute of Certified Public Accountants (AICPA) has created a free CPA Exam tutorial and sample tests. In my opinion, this resource is a must-try for all CPA Exam candidates.

AICPA Tutorial

The tutorial is a video about the CPA Exam form and functionality, but it doesn’t include free CPA questions.

Instead, this short video (6.5 minutes) walks you through the exam experience. Also, it discusses how to use Microsoft Excel, the Authoritative Literature, and the cut, copy, paste, and highlight functions on the exam. Finally, the video explains the exhibits and offers additional resources.

The CPA Exam does not use complicated software. But still, I recommend reviewing the AICPA’s tutorial before your exam. After all, it will save you from any surprises on the big exam day. Even if you download a CPA sample test PDF online, a PDF isn’t going to give you a feel for the software that the exam uses. But the tutorial from the AICPA will help.

AICPA Sample Tests and Free CPA Questions

Additionally, the AICPA has created a sample test for each CPA Exam section. And in these sample tests, of course, you’ll find free CPA questions.

Click on the following links for these CPA foundation-level practice exams:

AUD CPA practice test

FAR CPA practice test

CPA REG practice test

How to Use the AICPA CPA Exam Practice Tests

In essence, the AICPA tests recreate the Prometric testing experience and exam screens as much as possible. Therefore, you can use them to answer free CPA review questions and familiarize yourself with the exam’s functionality. Consequently, each AICPA sample test also works as a free CPA practice test.

Just as you would with the real CPA Exam, you must begin the sample tests by entering your Launch Code. Then, you must accept the policy statement and confidentiality agreement before starting the accounting practice test.

After taking these steps, you’ll see 5 testlets, the same number you would see on each CPA Exam section. In the sample tests for AUD, FAR, and REG, the first 2 testlets feature 5 multiple-choice questions each, and the second 3 have 2 task-based simulations each. .

As you answer the free CPA questions, you can see the correct answers, which is obviously not similar to the real exam.

However, you can also take the optional breaks after the first, second, and fourth testlets and the standard 15-minute break after the third testlet that the actual CPA Exam offers.

becker cpa exam discount code

AICPA Questions and Answers

The AICPA sample tests only include answer explanations for the task-based simulations or TBSs. Therefore, as you answer the TBS questions, you can see the correct answers. Each answer explanation links to a specific AICPA Blueprint, which outlines the exam topics. So, for example, the CPA audit exam questions and answers for the sample AUD TBSs will include a brief explanation and a note about which AUD blueprint topic the simulation tests. Similarly, the simulations for the CPA financial accounting and reporting sample questions are referenced to the FAR Blueprints, and so on.

However, you should note that you won’t find a free sample ethics test or questions and answers to the AICPA ethics exam. Since not all jurisdictions require an ethics exam, the AICPA does not include a sample.

Benefits of the AICPA Tutorial and Sample Tests

First of all, the AICPA mock exam is an excellent tool. Second, the opportunity to interact with the most realistic replica of the CPA Exam available is invaluable. So, you should probably work through the AICPA’s tutorial and sample tests both at the start of your CPA journey and before you sit for a particular exam section.

This way, you can get a quick introduction to the CPA Exam and know what you’re getting into before you even apply. You can acquaint yourself with the look and layout of the exam in the last few days before your testing appointment.

2. Free Resources for I Pass the CPA Exam Readers

I’ve created two resources for my readers: a CPA Exam Guide (100+ pages of tips & tricks) and free CPA Exam examples.  In my CPA Exam guide, I’ll cover topics like:

  • First, the CPA Exam’s difficulty and strategies for getting a higher score.
  • Second, advice for navigating the CPA licensing requirements.
  • Plus, the best way to study for the audit CPA Exam and other CPA audit study notes.
  • How to study for the AICPA FAR Blueprint topics.
  • Proven strategies for conquering the REG section and other notes to help you create a CPA REG study guide.
  • Additionally, there is lots of other information to help you pass the CPA Exam your first time.

CPA Review Course Comparison Chart

Ready to skip the piecemeal approach and start studying using a comprehensive course? These are the best options.

  Comments Price before Discounts # Lecture Hours # MCQs # SIMs Access Time Limit
Becker CPA Pro Our #1 rated course – Big name with a great reputation Check Price 275+ 8,100+ 500+ Until you pass
Surgent Ultimate Pass Excellent CPA exam prep e-learning platform Check Price 100+ 7,700+ with an extra 1,000 with Ultimate Pass 400+ Until you pass
Gleim Premium Review System Best MCQs and SIMs $1,999 100+ 10,000+ 1,300+ Until you pass
NINJA CPA Excellent overall value $67/month 65+ 6,100+ 200+ Monthly subscription
Wiley Platinum Review Course Best bite-sized video lessons $2,499 140+ 12,000+ 500+ Until you pass
Roger CPA Review Elite Unique course with engaging lectures Check Price 100+ 6,000+ 400 Until you pass
Yaeger CPA Review 4-Part Course Bundle Great mentoring support Price 120+ 4,000+ 164 18   Months

3. Free Trials and Free CPA Study Questions

Did you know that many of the best CPA Exam review courses have free trials or offer other free materials to help you study? So, I suggest you use these free trials in two ways.

First, sign up for free trials to review each provider’s content and platform. Also, you’re looking for more than just CPA Board Exam questions and answers. You’re looking for a review course that will help you study. Therefore, find a course that meets your learning style. Do you like to listen to lectures? Then find a course with audio lessons. Or do you prefer to highlight textbooks and drill questions with flashcards? In that case, go with a review provider who offers hard copies of their materials.

Also, the best review courses help you learn by linking questions and answers to study material. For example, a sample multiple-choice question could be linked to a CPA taxation notes PDF. So, as you can see, you can really get a lot of great study material in a free trial of a CPA Exam review course.

Secondly, after you’ve already picked a review course, I suggest supplementing your course with these other free CPA questions. That way, you’ll have access to even more CPA questions and financial accounting sample exam problems.

In the section below, you can find information about some good free trials to check out.

Becker CPA Free Trial

free becker cpa Also, I’ve outlined the pros and cons of Becker CPA too. Becker is currently the largest provider of CPA Exam review in the US. The company is well-known for its video lectures, SkillBuilder videos, and close relationship with the Big 4 accounting firms.

Becker has a free trial for 14 days that comes with limited access to its study materials. Once you sign up, you get access to two full learning units per CPA Exam section, including 31 hours of lectures; 1,490+ MCQs; about 100 task-based simulations and SkillBuilder videos; unlimited practice tests; and digital flashcards.

Gleim Free CPA Questions

Gleim CPA Review has been providing test prep materials for decades. The Gleim courses are designed to maximize your study time while sharpening your analysis, reasoning, and problem-solving skills. If you want to know more about Gleim CPA Review, read my full-length review. You’ll find a link to Gleim discounts, too.

You can sign up for a free trial to Gleim that includes access to an entire Gleim Study Unit for several months. And although you have to register to receive them, Gleim offers a set of free CPA questions that simulate the real exam. This mock exam, which you can only take online once, includes 276 MCQs and 28 TBSs, all with explanations for both the correct and incorrect answers. Since the practice test is online, you can save your progress and return later if you don’t finish in one sitting. Consequently, Gleim breaks down your MCQ score by topic to help you focus your studies on your weak content areas.

Lambers CPA Prep Questions — Free

Lambers has created 1,000 CPA prep questions to test your CPA Exam knowledge. These questions are free and also include answer explanations.

What’s more, some questions also include video explanations too. Also, the adaptive learning environment allows you to apply your CPA Exam knowledge efficiently. Over time, you should see your weak areas improve and your scores increase.

Surgent CPA Review Free Trial

free surgent cpaSurgent created its CPA Exam review products to help candidates study effectively and more efficiently. Moreover, Surgent uses a proprietary platform, A.S.A.P. Adaptive Learning Technology, that identifies your weaknesses and encourages you only to study what you don’t know. If you search for Surgent CPA Review on Reddit, you’ll see that candidates are generally pleased with their experiences with Surgent.

Surgent offers a free trial for 5 days. Their courses come with 7,700+ MCQs and 400 TBSs, so you’ll get access to lots of extra free CPA questions.

NINJA CPA Free Trial

NINJA CPA Review takes a different approach to studying for the CPA Exam. The system uses “weapons” like MCQs and engaging lectures to build up your accounting skill.

Also, NINJA CPA is popular with candidates because the materials are comprehensive yet easy to understand. Most importantly, NINJA CPA review is one of the more affordable providers of CPA review on the market.

NINJA CPA has a free trial that gives you access to their material for one CPA exam section for 7 days. For example, you’ll get a free study planner, audio lectures, free CPA questions (both MCQs and TBSs), and other weapons.

Roger CPA Free Trial

free roger cpaRoger CPA Review also allows you to try out one of its course packages with a demo that includes free CPA questions. Roger’s courses come with access to over 6,000 practice questions, so this demo is another good source of sample CPA Exam questions. Roger encourages active learning and includes explanations with illustrations to all sample questions. In addition, you’ll also be able to watch 100+ hours of Roger’s famous CPA lectures from within the course.

The free trial of Roger CPA Review lasts for 2 days and gives you complete freedom within the course during this period. If you’re interested in Roger, I recommend checking out the trial and my evaluation of Roger CPA Review. If you discover that Roger is the right course for you, you can also save up to 50% on the Elite course with my special Roger CPA Review discount.

Free Trial to Wiley CPAexcel

Wiley lets you test out both their CPAexcel course and their CPA test bank for free.

Wiley CPA Review is a fully integrated course that presents all of the CPA Exam content in bite-sized lessons so you can study at your own pace. In addition, with the 14-day free trial of Wiley CPAexcel, you can view the Wiley videos, which are both entertaining and informative.

You can also work through as much of the Wiley test bank as you can. It’s also one of the biggest test banks available and includes answer explanations. So, the free Wiley trial serves up another great collection of free CPA questions and answers.

If you’re not ready for the full 14-day trial, Wiley CPAexcel also has a free CPA Exam pop quiz. The AICPA released some of the free CPA questions, while Wiley’s expert authors wrote others. You’ll find 100 questions that cover all four sections of the CPA Exam. Further, all answers include explanations.

As you can see from my evaluation of Wiley CPAexcel, it is a course worth considering. And I also have an awesome discount you can use to save on your Wiley CPA review course.

NJCPA and Free CPA Questions

The New Jersey Society of Certified Public Accountants, or NJCPA, has some publicly available CPA resources and free CPA questions. In addition to career advice and guidance for passing the CPA Exam, NJCPA has free CPA Exam sample questions provided by Roger/U-World. However, they don’t include any CPA Exam practice simulations. Consequently, you can get 96 MCQs with explanations.

CPA Review for Free

The website CPAReviewForFree offers both samples question and CPA simulations free. You’ll find 1,000 questions written by CPA expert Joe Hoyle, who is also an award-winning professor. Most importantly, the website includes all answer explanations. However, you should note that the site pushes a paid product, and you must register your contact information to receive the free CPA questions.

4. MOCPA CPA Practice Exam

The Missouri Society of Certified Public Accountants, or MOCPA, has 140 free MCQs available online. The AICPA previously released all questions. But, the AICPA does not include answers to these free CPA questions.

5. Quizlet

Are you familiar with quizlet.com? From this site, you can access flashcards for thousands of topics, including the CPA Exam. And it’s all free, including some free CPA questions. Check them out:

AUD Flashcards: A glossary of 78 terms that will help you study for the CPA audit exam questions

REG Flashcards: Although they aren’t quite equivalent to a REG practice exam, you can access 260 free REG flashcards

FAR Flashcards: You’ll find CPA free review of financial accounting and reporting concepts covered in 2017 flashcards

6. NASBA

NASBA, the National Association of State Boards of Accountancy, works with the AICPA and Prometric to administer the CPA Exam. Although NASBA doesn’t create the exam or the questions, the organization does have some free material you should review.

The NASBA Candidate Bulletin is a must-read before you apply to take the CPA Exam. To clarify, it doesn’t include any free CPA questions, but it does give advice on how to prep for the exam and schedule your test when you’re ready.

In their CPA Candidate Bulletin, NASBA shares information about:

  • Applying to take the CPA Exam
  • Receiving your Notice to Schedule (NTS)
  • Scheduling your CPA Exam
  • Taking your exam
  • Receiving your exam scores

The bulletin serves as a comprehensive guide, almost like a CPA Exam encyclopedia. It covers essential tasks for both domestic and international candidates, ensuring you’re well-prepared at every stage of the exam process.

Additionally, the CPA Exam non-disclosure and confidentiality statement asks if you have read the Candidate Bulletin and agree to its terms and conditions, underscoring its importance. So although it doesn’t include any free study material, you should definitely read the bulletin from cover to cover.

7. Reddit

Finally, I’m going to recommend that you check out the Reddit CPA Exam Resources forum. You might not find free CPA questions on Reddit. However, you’ll find reviews about course providers, tips for passing certain sections, and inspiration to help you keep going.

becker cpa discounts

I Pass the CPA Exam Free CPA Exam Examples

Stephanie Ng and the team at I Pass the CPA Exam authored all of the free CPA questions below. And as such, I Pass the CPA Exam owns the copyright. Therefore, please do not distribute or copy these questions. Want to share them with your friends? Just send them this link!

FAR CPA Exam Practice Exam (mini-version)

  1. During Year 1, Motley Corporation had a foreign currency translation gain of $60,000. Motley Corporation’s tax rate is 30%. What amount of the gain should be recognized in other comprehensive income at the end of Year 1?

 

  1. $60,000
  2. $42,000
  3. $18,000
  4. $0.

Answer: B. Foreign currency translation gains and losses are recognized in other comprehensive income under GAAP. Motley Corporation must recognize the gain from foreign currency translation less taxes [$60,000 * (1 – .30)] = $42,000. Foreign currency translation adjustments remain a part of other comprehensive income until the investment that created the adjustment is sold or liquidated.

  1. Which of the following conditions determine whether a segment of a corporation should be reported in a corporation’s financial statements?

  1. Identifiable assets of the segment represent more than 10% of the total assets of all the corporation’s operating segments.
  2. The segment’s total revenue represents more than 10% of the total revenue of all the corporation’s operating segments.
  3. The segment’s liabilities represent more than 10% of the total liabilities of all the corporation’s operating segments.

  1. I and II.
  2. II only.
  3. I and III.
  4. I, II, and III.

Answer: A. A segment must be disclosed in a corporation’s financial statements if it meets the 10% threshold test. If a segment’s assets exceed 10% of the combined assets of all operating segments, then it must be disclosed. If a segment’s revenues generated from external sales and internal sales (or intersegment sales) exceed 10% of the combined assets of all revenue segments, then it must be disclosed. This test does not apply to a segment’s liabilities. Therefore, it does not require disclosure.

  1. In November of Year 2, Link Company was made aware that it is subject to a probable loss on a liability. The required payment due to this liability is estimated to be between $500,000 to $750,000 and paid within 6 months. What amount of contingent liability should be included in Link Company’s balance sheet on its November 30 balance sheet?

 

  1. $0
  2. $500,000
  3. $625,000
  4. $700,000

Answer: B. A loss must be recognized if it is probable and can be reasonably estimated. If the estimation of this loss is a range and all amounts within the range are equally probable, then the minimum amount must be recognized on the balance sheet. Link Company’s loss is probable, and the loss is reasonably estimated to be between $500,000 and $750,000. Therefore, the amount recognized should be the minimum $500,000 amount.

  1. Charleston, Inc. owns a 35% interest in common stock of Farley, Co. and a 10% interest in common stock of August, Co. Which of these investments should Charleston account for using the fair value method?

 

  1. Both Farley and August
  2. Only August
  3. Only Farley
  4. Neither

Answer: B. Charleston should use the fair value method to account for its investment in August, Co. The percentage of common stock that the company owns determines the method used to account for investments. Because the ownership percentage in August, Co.. is less than 20%, Charleston should use the fair value method. Because the ownership percentage in Farley, Co. is between 20% and 50%, Charleston would use the equity method.

  1. In Year 1, Durango Corporation used the cash basis accounting method. Also, in January of Year 1, Durango recorded rent expense of $400,000 for their cash payments of a four-year rental agreement. Further, in Year 2, Durango Corporation changes to the accrual accounting method. Assuming the appropriate entries were made at the beginning of Year 2 to change to the accrual method, how should Durango record the rent expense?

  1. As a $300,000 debit to prepaid rent and a $300,000 credit to rent expense.
  2. As a $100,000 debit to rent expense and a $100,000 credit to prepaid rent.
  3. As a $300,000 debit to rent expense and a $100,000 credit to retained earnings.
  4. As a $100,000 debit to rent expense and a $100,000 credit to prepaid rent.

Answer: D. For Durango to properly report the transaction on an accrual basis, the company must recognize the rent expense only when incurred. At the end of Year 2, Durango incurred rent expense for one out of four years of the $400,000 agreement, resulting in a debit to rent expense of $100,000. When Durango converted from cash to accrual, they would have recorded a balance of $300,000 within their prepaid rent account as a result of the 3 out of 4 years remaining within the rental policy that was paid for during Year 1. As such, Durango will recognize $100,000 as an expense and $100,000 as a decrease to the prepaid rent account.

  1. Which of the following criteria qualifies a lease to be classified as a sales-type lease by a lessor and a finance lease by the lessee?

  1. Ownership of the asset is not transferred to the lessee at the end of the lease term.
  2. The term of the lease represents 20% of the major economic life of the asset.
  3. The lessee has a written bargain purchase option for the asset and is reasonably expected to exercise it.
  4. The asset has alternative purposes for the lessor at the end of the lease term and is not specialized for the lessor.

Answer: C. A lease will be considered a sales-type lease by the lessor and a finance lease by the lessee if ownership is reasonably expected to be in control of the asset at the end of the term. Answer A is incorrect because the lessee will not own the asset; therefore, they will have no control. Answer B is incorrect because the lease term must represent a major portion of the asset’s economic life to assume control. Additionally, answer D is incorrect because if the asset is not specialized, the lessor would reasonably repurpose the asset and keep control at the end of the lease term. Finally, answer C is the only appropriate criteria to qualify a lease as sales-back and finance for the lessor and lessee, respectively.

  1. Gong, Inc. purchased $25,000 worth of equipment in cash. In the same year, Gong issued 5,000 shares of its $0.10 stock for $2. How should these transactions be represented on the statement of cash flows?

  1. $25,000 cash outflow from investing activities; $500 cash outflow from financing activities.
  2. $25,000 cash outflow from investing activities; $10,000 cash inflow from financing activities.
  3. $25,000 cash inflow from operating activities; $500 cash inflow from financing activities.
  4. $25,000 cash inflow from financing activities; $10,000 cash outflow from financing activities.

Answer: B. Because the equipment is a long-term asset, the $25,000 outflow must be reported in investing activities. The issuance of stock will create inflow for Gong, Inc. as an equity transaction. Therefore it must be reported in financing activities. Cash received for the issuance of stock was $10,000 (5,000 shares * $2).

  1. A corporation purchased a new van for $30,000 on July 1. The estimated salvage value is $5,000, and the useful life of the asset is 5 years. What is the depreciation expense for the van for the year-ended December 31 using the straight-line method?

  1. $2,500
  2. $3,000
  3. $3,500
  4. $5,000

Answer: A. The formula for calculating annual depreciation expense using the straight-line method is as follows: [(Purchase Price – Salvage Value)/Useful Life]. By inputting the relevant information into the equation, annual depreciation expense should be [($30,000 – $5,000)/5] = $5,000. Because the van was purchased on July 1, the van was only placed in service for 6 out of the 12 months of the year. Therefore, $5,000 * (6/12) = $2,500 of depreciation expense was incurred for the van during the year.

  1. In Year 1, a not-for-profit, nongovernmental school received a $5 million donation that must be used for a new music program. The school also received a $1 million endowment in which the interest earned must be allocated to hiring a new music teacher for the program. The interest earned on the endowment during Year 1 was $50,000. At the end of Year 1, no teacher had been hired for the program. What amount should be included in restricted net assets at year-end?

  1. $5,000,000
  2. $6,000,000
  3. $50,000
  4. $6,050,000

Answer: D. The donation, endowment, and interest earned during Year 1 should all be included in net assets with restrictions at year-end. These items satisfy the requirements of a restricted net asset, which includes unconditional promises that are satisfied over time or by using the provided resource or contributions made in perpetuity.

  1. The three primary user groups of external financial reports of a state government include:

 

  1. Legislative/oversight groups, the citizens of a nearby state, and investors/creditors.
  2. Investors/creditors, auditors of the state, and the state Senator.
  3. Legislative/oversight groups, citizens, and investors/creditors.
  4. The state senator, state citizens, and citizens of a nearby state.

Answer: C. Primary user groups of the external financial reports include legislative/oversight groups, citizens, and investors/creditors. This generally excludes citizens of nearby states or specific elected persons.

Free CPA Exam Questions = Free CPA Review?

So, you can get some free CPA Exam questions. But can you study for the CPA Exam for free?

As you can probably guess, the answer to that question is no.

While these resources are great, the free CPA review questions they offer usually expire after a certain amount of time. They also don’t come in the quantities necessary to substitute for CPA Exam prep.

Therefore, you’ll need to purchase a full CPA exam review course so you can prepare to pass the exam.

Best Way to Start Studying for the CPA Exam After Using Free Study Materials

Step 1: Assess Your CPA Exam Knowledge

After diving into your free CPA exam materials, evaluate your understanding of key concepts. This will help you identify your strengths and areas that need improvement. And if you’ve already been working in accounting, you might find out that you already have a base knowledge of the exam content!

Step 2: Choose a Comprehensive Review Course

Next, invest in a well-rated CPA review course. These courses often include a structured study plan, extensive practice questions, and interactive learning tools. Highly regarded providers like Becker, Gleim, and Surgent have well-rounded programs that cater to different learning styles. (We have lots of CPA course coupons, too.)

Step 3: Create a Study Schedule

Develop a realistic study schedule that aligns with your daily routine. Allocate specific times for studying each section of the exam and stick to your plan. Consistency is key to retaining information and building confidence. (Most CPA review courses also have study planners, but we have a post with some study tips, too.)

Step 4: Utilize Supplemental Resources

Beyond the primary review course, supplement your studies with additional resources like flashcards, mobile apps, and study groups. For example, you might want to join one of the many study groups on social media. Some CPA courses include access to private study groups, too. Or, consider using a supplemental test bank like the one from Gleim CPA to get even more practice answering questions.

Step 5: Engage in Active Learning

Adopt active learning strategies such as summarizing information in your own words, teaching concepts to others, and taking regular timed practice exams. This approach helps ingrain knowledge more effectively than passive reading or watching videos alone. (So bottom line: You can study less and learn more.)

Step 6: Seek Support and Guidance

Don’t hesitate to reach out for support! Join online forums, connect with CPA candidates, and consult with mentors who have already passed the exam. Their experiences and insights can provide valuable guidance and emotional support. I don’t think I could have passed the CPA Exam without the help of my family and friends!

FAQs

Are there really 4 CPA Exams?

Yes and no.

There is only one CPA Exam, which is officially titled the Uniform CPA Examination. However, the exam has 4 sections that each last 4 hours. (That is, you must pass all three mandatory “Core” sections and one “Discipline” section, but you have three Discipline sections to choose from.) So, to get a better feeling for the sections, visit AICPA’s website for free sample exams. For example, take the FAR AICPA practice exam to learn about the FAR exam’s pace and format.

What are the CPA Exam Pretest Questions?

Each section of the CPA Exam includes a few “pretest” questions. Basically, the AICPA is testing these questions. And then, the AICPA might use them on future exams. Although you have to answer them, the AICPA won’t include them in your final CPA score. Above all, don’t try to guess which questions are the pretest questions—just answer all of the questions in each testlet.

What’s the Best CPA Review Course Reddit reviews?

Reddit is a good website to check out if you want honest feedback from different CPA review course users. Additionally, I also have reviews and discounts.

What’s the hardest CPA exam?

In short, that’s a hard question to answer. After all, each section tests different material, and each CPA candidate has their own strengths and weaknesses. So, a hard CPA Exam section for someone else might seem easy to you. However, based on pass rates, FAR and AUD are the hardest.

What are the AICPA CPA Exam fees?

Please read CPA Exam Fees: How Much Does the CPA Cost?

What’s the Lowest CPA Exam Score?

You’ll receive a score for each section of the CPA Exam that you take. Your score will range from 0 to 99. However, you must receive at least a 75 to pass that section.

Where can I find CPA test registration?

Discover information about scheduling your CPA Exam.

How do I study for the CPA Exam sections?

Have you thought about how you’re going to approach studying for each section of the CPA Exam? For example, how are you going to conquer the beast that is FAR? Or how to study for the CPA audit exam? Do you know what REG tests?

Saving Time and Money with a CPA Review Course

Finding free CPA questions is great. However, buying a CPA review course also saves you a great deal of time and money.

A CPA course saves you time because it puts all of the information covered by the CPA Exam Blueprints in one place. Furthermore, a CPA review course saves you money as it can prepare you well enough to pass the first time and avoid paying to retake an exam section.

You can find the right CPA review course for you in my comparison of the most popular CPA review courses on the market. Additionally, you can save big on your CPA review course by using my exclusive CPA review discounts.

Finally, you can learn a lot about the CPA process and how to make the most of your CPA review by signing up for my free CPA course. Basically, this course tells you everything you need to know about the CPA Exam. And, of course, the best part is that it’s totally free!

CPA Exam Discounts

Becker CPA

Save on Becker Pro

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Use this code on the Becker site to save on your CPA review course!

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Discount applies to the Premium version of Becker CPA Review.

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Best Price on the Becker Advantage Course

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Surgent CPA

Save ​with the Surgent CPA Review Discount ​-- ​Ultimate Pass Course

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​Save with this exclusive Surgent code just for I Pass the CPA Exam Readers. This Surgent CPA discount applies to the Surgent ​Ultimate Pass Course​.

 

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Save ​​with the Surgent CPA Review Discount ​-- Premier Pass Course

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Save with this exclusive Surgent CPA discount code just for ​our readers. This Surgent CPA ​coupon ​can be used on the Surgent ​​Premier Pass Course​.

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Save ​​with the Surgent CPA Review Discount ​-- ​Essentials Pass Course

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Save with this exclusive Surgent ​Essentials discount code. ​This Surgent CPA coupon is applicable to the Essentials Pass Course.

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Discount on Individual Sections of Surgent CPA

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Exclusive discount on individual sections of Surgent CPA Review.

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Gleim CPA

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Discount applies to all CPA products on the Gleim CPA website. The discount will appear on the Gleim website once you activate the coupon code.

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Save 40% on Gleim CPA Premium

NINJA CPA

Save $160 on NINJA Study Materials

​NINJA CPA discount applies to free NINJA trial

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Roger CPA

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Discount applies to the Elite package (plus, receive NINJA CPA for free, too)!

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Wiley CPA

Save with the Wiley CPAexcel Discount -- Applies to the NEW 2021 Edition

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This Wiley ​CPA discount code applies​ ​to the best-selling Wiley Platinum Course​​​. ​​All other courses are on sale too, so just use this Wiley CPA code to save!

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Yaeger CPA

Save 20% with Yaeger CPA Review Discounts ​

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Exclusive Yaeger CPA Discount applies to complete 4-part course. Use our 20% Yaeger discount to save over $300 on your Yaeger CPA Review Course. Yaeger CPA is already quite affordable, and this Yaeger CPA coupon will help you to save even more.

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About the Author Stephanie Ng

I am the author of How to Pass The CPA Exam (published by Wiley), and I also passed all 4 sections of the CPA Exam on my first try. Additionally, I have led webinars, such as for the Institute of Management Accountants, authored featured articles on websites like Going Concern and AccountingWeb, and I'm also the CFO for the charity New Sight. Finally, I have created other accounting certification websites to help mentor non-CPA candidates. I have already mentored thousands of CPA, CMA, CIA, EA, and CFA candidates, and I can help you too!

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