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.
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:
|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|
|BEC Practice Test||Unlimited||10 MCQ + 3 TBS + 2 WCT||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 (AUD, BEC, FAR, or REG)||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|
|BEC flashcards – 157||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, TBS = task-based simulations, and WC = written communications
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.
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.
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:
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. However, in the AICPA BEC practice exam, the last testlet contains 2 written communications.
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.
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. Finally, for candidates who struggle with written communications, the WC test answers on the sample BEC exam are especially helpful.
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.
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.
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:
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|
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.
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 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 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.
Lambers includes questions for four sections: AUD, BEC, FAR, and REG.
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 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 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 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.
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.
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.
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.
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.
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:
BEC Flashcards: 157 flashcards broadly related to the BEC section of the CPA Exam
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
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.
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.
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!
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.
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.
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.
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.
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.
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.
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).
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.
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.
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.
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.
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. 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.
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.
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.
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. For example, the 2020 pass rates for Q1 are AUD 47.97%, BEC 61.76%, FAR 46.37%, and REG 55.42%.
Please read CPA Exam Fees: How Much Does the CPA Cost?
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.
Discover information about scheduling your CPA Exam.
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? And why do candidates think BEC is the easiest section? Or how to write an ideal written communication response?
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!
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!