Free CPA Study Material: CPA Exam Practice Exams [2,700+ Questions]

Free CPA Questions: 14 Sources for Free CPA Exam Study Material and More

free CPA questions

Wouldn’t it be nice if you could get a free sample of CPA Exam 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 and more to everyone with internet access.

Below, you’ll find a list of the free CPA review questions and resources that 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.

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. 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 We have two free e-courses: one for US-based candidates and one for international candidates.
  • Many CPA Exam review providers have free trials that offer financial accounting exam questions and explanations.

Full explanations and all links can be found below the summary chart.

Names of Source Material Access Length # of Questions Answer Explanations Included?
AICPA CPA Exam Software Tutorial Unlimited N/A N/A
CPA Exam Blueprints Unlimited N/A N/A
Official CPA Practice Exam: AUD Practice Test Unlimited 10 MCQ + 6 TBS TBS Only
Official CPA Practice Exam: BEC Practice Test Unlimited 10 MCQ + 3 TBS + 2 WCT TBS Only
Official CPA Practice Exam: FAR Practice Test Unlimited 10 MCQ + 6 TBS TBS Only
Official CPA Practice Exam: 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 Course for International Candidates 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

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.

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.

Although the software that the CPA Exam uses is not complicated, I still recommend reviewing the AICPA’s tutorial before your exam. 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

Additionally, the AICPA has created a sample test for each CPA Exam section.

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

CPA AUD practice test

CPA BEC practice test

CPA FAR practice test

CPA REG practice test

How to Use the AICPA CPA Exam Practice Tests

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 questions, you have the opportunity to 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.

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AICPA Questions and Answers

The AICPA sample tests only include answer explanations for the task-based simulations or TBSs. As you answer the TBS questions, you have the opportunity to see the correct answers. Each answer explanation is linked 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 will be referenced with the FAR Blueprints, and so on. Finally, for candidates who struggle with the 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.

Benefits of the AICPA Tutorial and Sample Tests

The AICPA mock exam is an excellent tool. And 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 then ensure that you’re acquainted 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 courses for my readers: one for US candidates and one for international CPA candidates. When you sign up, you’ll receive a series of emails over several days that cover topics like:

  • The difficulty of the CPA Exam and strategies to getting a higher score
  • Advice for navigating the CPA licensing requirements
  • 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
  • The CPA BEC pass rate and how to improve your BEC score
  • Proven strategies for conquering the REG section and other notes to help you create a CPA REG study guide
  • Lots of other information to help you pass the CPA Exam on 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? Then 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 offerings. 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

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

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 SkillMaster 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.

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, your MCQ score will be broken down by topic, which will help you focus your studies on your weak content areas.

If you’re looking for a general CPA Exam guide, you can download a Gleim CPA Review PDF for free from the Gleim website. The guide addresses what you need to know before the exam, like pass rate, the exam format and content, and putting together a study plan.

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.

The questions included are broken up into sections: AUD, BEC, FAR, and REG.

Also, the questions are built in an adaptive learning environment, allowing you to efficiently apply your CPA Exam knowledge. Over time, you should see your weak areas improve, and your scores increase.

Surgent CPA Review Free Trial

Surgent’s CPA Exam review products were created 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 practice 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 section of the CPA Exam for 7 days. For example, you’ll get a free study planner, audio lectures, MCQs and TBSs, and other weapons.

Roger CPA Free Trial

Roger CPA Review also allows you to try out one of its course packages with a free demo. All of 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. In case 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 CPAexcel Free Trial

Wiley is really committed to helping you see just how great their courses are without asking you to pay a thing. For this reason, Wiley lets you test out both their CPAexcel course and their CPA test bank.

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. Some of the questions have been released by the AICPA, 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.


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

CPA Review for Free

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

4. MOCPA CPA Practice Exam

The Missouri Society of Certified Public Accountants, or MOCPA, has 140 free MCQs available online. All of the sample questions were previously released by the AICPA. But, explanations of the answers are not included.

5. Quizlet

Are you familiar with From this site, you can access flashcards for thousands of topics, including the CPA Exam. And it’s all free. 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 sample questions, but it does give advice on how to prep for the exam and schedule your test when you’re ready.

7. Reddit

Finally, I’m going to recommend that you check out the Reddit CPA Exam Resources forum. On Reddit, you’ll find reviews about course providers, tips for passing certain sections, and inspiration to help you keep going.

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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.


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 is divided into 4 sections that each last 4 hours. So, to get a better feeling for the sections, visit the 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. The AICPA is testing out these questions, which might be used on future exams. Although you have to answer them, they won’t be included 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 users of different CPA review courses. Additionally, I also have reviews and discounts.

What’s the hardest CPA exam?

That’s a hard question to answer. 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%.

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; you must receive at least a 75 to pass that section.

Where can I find CPA test registration?

I’ve written at length 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? Or what REG tests? Or how BEC is often perceived as the easiest section? Or how to write a good written communication?

Saving Time and Money with a CPA Review Course

Buying a CPA review course 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!

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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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