CPA Practice Exams – 2022
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CPA Exam Basics
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As a CPA candidate, you must be prepared to invest sufficient time and effort studying for the exam. There are also plenty of additional aspects to consider before taking the exam. Being familiar with the format and functionality of the testing software is one of those additional aspects. CPA Practice Exams are your best shot to experience the test before CPA Exam Day. CPA mock exams are condensed versions of each exam section that use the same software as the testing centers. The sample test contains multiple-choice questions (MCQs), task-based simulations (TBS), and written communications tasks (WCT) similar to the actual exam.
UWorld Roger CPA Practice Exams
UWorld Roger CPA Practice Exams are an online simulation of the real CPA Exam. They follow the same 4-hour, 5-testlet structure you will encounter at the Prometric Testing Center.
Note: You will not receive a score for completing a CPA practice exam. The sample tests provide correct answers or model responses along with detailed explanations for learning purposes only.
Real CPA Exam Questions
In the simulation part of the CPA Practice Exam, you will access authoritative literature resources like state auditing standards, AICPA Professional Standards, FASB Codification, and Internal Revenue Service Codes. These resources are useful if you are stuck while answering a simulation. To better understand how this works, you can read our page on CPA sample questions with answers.
Note: Authoritative Literature is not intended to replace study materials. You use it to complete the research portion of the simulations on the exam.
Exam Structure
The Uniform CPA Exam is a four-hour long exam that consists of five testlets. Each exam has around 60-80 questions, with varying difficulty levels. The UWorld Roger CPA Practice Exam provides a similar experience as it replicates the original CPA exam structure. The CPA Exam requires concentration, endurance, and exceptional time management. The CPA sample test will help you examine your test-taking abilities under the same conditions as on the actual exam.
| Section | Time | MCQs | TBSs | WC |
|---|---|---|---|---|
| AUD | 4 hours | 72 | 8 | - |
| BEC | 4 hours | 62 | 4 | 3 |
| FAR | 4 hours | 66 | 8 | - |
| REG | 4 hours | 76 | 8 | - |
For the AUD, FAR, and REG exam sections, MCQs and TBSs each make up 50% of the exam. For the BEC exam, it’s slightly different. BEC is divided in three parts: 50% for MCQs, 35% for TBSs, and 15% for written communication.
| Section | MCQs | TBSs | WC |
|---|---|---|---|
| AUD | 50% | 50% | - |
| BEC | 50% | 35% | 15% |
| FAR | 50% | 50% | - |
| REG | 50% | 50% | - |
Detailed Performance Metrics
After completing the CPA Practice Exams, you are provided with comprehensive analytic reports that help you evaluate your strengths and weaknesses in the subjects.
Same Format As Test Day
Since our mock exams are designed like the original CPA Exam, there are no surprises on exam day. This includes:
- Countdown clock
- Ability to flag questions within each testlet
- Ability to go back and forth on questions within a testlet
- Five comprehensive testlets and subject-wise MCQs and quizzes
How To Get The Most Out Of Your CPA Practice Exam?
To prepare for the CPA Exam, it is essential to take full-length mock exams prior to exam day. This is an opportunity to refine your test-taking strategy. Before you take the test, here are some tips on how to approach practice exams effectively.
Pull Your Socks Up For The Final Run
“The CPA Exam is a marathon—not a sprint.” This expression is popularly used in the CPA Exam community. Not only is it a great analogy for how you can expect to pass the CPA Exam as a whole, but it also illustrates every step of the journey, including how to approach your practice exams.
If the CPA exam is comparable to marathon training, then you must pace yourself accordingly. In marathon training, trainees increase their weekly mileage with practice runs. For the CPA Exam, you increase your knowledge base by building on what you learned the previous week. You can get help from our mock exams and short quizzes designed to reinforce those concepts. CPA mock tests are the final cumulative run in preparation for exam day.
Build A Foundation In The Material Before Taking A Practice Exam
- Before attempting a CPA practice exam, make sure you study the course materials through quizzes and lectures first.
- Our program offers comprehensive performance reports to help you monitor your progress.
- We highly recommend using our patent-pending SmartPath Predictive Technology™ to ensure you’re meeting your targeted recommendations.
- This tool helps you identify your strengths and weaknesses by providing data-supported targets.
Candidates often dive into a practice exam before thoroughly reviewing the material. This could be a four-hour waste of time! But if you use SmartPath to determine where you stand, you'll be able to accurately evaluate your progress and determine whether you're prepared to take the actual practice exam.
Use Practice Exams To Prepare For The Bigger Picture
Attaining all SmartPath objectives shows that you are almost exam-ready because you understand the topics and how they relate to real CPA Exam problems. Fantastic! Now that you are prepared to take your practice exam, it is essential to remember the following:
CPA Practice Exam Sample Questions & Answer
UWorld Roger CPA Practice Exams let you access the highest-quality CPA Exam questions and answers. It helps you master the most challenging exam topics without any difficulties. Our mock exam questions are meticulously crafted by a team of renowned educators and practicing CPAs. The format enables the candidate to comprehend why each question was answered correctly or incorrectly.
The Auditing and Attestation (AUD) section of the CPA Exam tests your auditing skills and knowledge. The following is an AUD CPA Exam question regarding audit planning. Review the answer explanation to determine whether your answer was correct or incorrect.
Q: In planning an audit, the auditor’s knowledge about the design of relevant internal control activities should be used to
A. Identify the types of potential misstatements that could occur.
B. Assess the operational efficiency of internal control.
C. Determine whether controls have been circumvented by collusion.
D. Document the assessed level of control risk.
The Business Environment and Concepts (BEC) section of the CPA Exam covers a variety of business concepts and a CPA’s professional responsibilities within a business environment. For example, try to answer this BEC CPA Exam question regarding SOC reports. Review the answer explanation to determine whether your answer was correct or incorrect.
Q: Which of the following reports most likely would provide assurance on internal controls over the confidentiality of client data at a service organization?
A. SOC 1 Type 1
B. SOC 1 Type 2
C. SOC 2 Type 1
D. SOC 2 Type 2
The Financial Accounting and Reporting (FAR) section of the CPA Exam consists of the financial accounting aspect of the profession and demands a strong grasp of US GAAP. Try to answer this FAR CPA Exam question regarding SOC reports. Review the answer explanation to determine whether your answer was correct or incorrect.
Q: Rein, Inc. reported $40,000 as deferred tax assets and $53,000 as deferred tax liabilities at the beginning of Year 2. At the end of Year 2, Rein reported $58,000 as deferred tax assets and $65,000 as deferred tax liabilities. What should Rein report as a deferred income tax expense or benefit at the end of Year 2?
A. $6,000 tax expense.
B. $6,000 tax benefit.
C. $7,000 tax expense.
D. $7,000 tax benefit.
The Regulation (REG) section of the CPA Exam assesses the skills and expertise of CPA candidates with respect to federal taxation, followed by business law, business ethics, and professional and legal responsibilities. Try to answer this REG CPA Exam question regarding SOC reports. Review the answer explanation to determine whether your answer was correct or incorrect.
Q: The filing of an involuntary bankruptcy petition under the Federal Bankruptcy Code
A. Terminates liens on exempt property.
B. Terminates all security interests in property in the bankruptcy estate.
C. Stops the debtor from incurring new debts.
D. Stops the enforcement of judgment liens against property in the bankruptcy estate.
Hear From Our Students
I am so grateful to UWorld! It is affordable, makes the material easy to learn, and the lectures are very engaging. The memory aids are not only helpful but also easy to remember. This is the best CPA review course I have come across. I passed all 4 sections on my first try, within 8 months! ”
UWorld Roger CPA Student
BRIGHAM YOUNG UNIVERSITY
UWorld Roger CPA Review helped me pass the FAR exam with a score of 87 on my first try. Roger's teaching style and the course materials kept me on track in my study plan. I would highly recommend UWorld Roger CPA Review to anyone interested in successfully passing the CPA Exam!
UWorld Roger CPA Student
SACRED HEART UNIVERSITY
I failed the Regulation section twice while using another CPA review course. My FAR credit was due to expire on June 30, 2018. Then, I got UWorld Roger CPA Review and passed the CPA Exam on March 20, 2014, with a score of 84. I highly recommend UWorld Roger CPACPA Review to anybody who wishes to pass the CPA exam.
UWorld Roger CPA Student
CLEVELAND ST UNIVERSITY
Thank you, Uworld! I just passed FAR and could not have done it without your help. You helped me understand many difficult concepts. The study format of UWorld is helpful and entertaining. I would not have made it through inventory and government accounting without you.
UWorld Roger CPA Student
SYRACUSE UNIV
I wanted to thank Roger CPA Review for preparing me to pass the FAR section! I attempted FAR with another course and failed with a 56. I decided to buy UWorld Roger CPA Review for my second try and received an 81. Thank you!
UWorld Roger CPA Student
FL ATLANTIC UNIVERSITY
I just passed the second exam-REG. For an international student, it's super difficult, especially with a full-time UWorld Roger CPA Review Roger is the best! I will be grateful all my life for this course. Thanks.
UWorld Roger CPA Student
UNIVERSITY NC CHARLOTTE
FAQ
Are Actual CPA Exams Easier Than UWorld Mock's?
No,Uworld Roger CPA Mock exams are made in line with the original CPA exam. Thus, the difficulty level of the questions remains more or less the same.
Read More about CPA Exam
Looking for CPA exam sample questions? You are at the right place. Here are the sample questions you will need to practice before appearing for the CPA Exam.
Wondering what you need to sit for the CPA Exam? Find out the main CPA state-specific requirements here!
Curious about the format of the Uniform CPA Exam? Here is a comprehensive guide on CPA Exam sections, format, and content types.
Want to know the salary of a CPA? Learn the state-specific average salaries of CPAs in different industries!