CPA Exam Sample Questions and Answers
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Quiz yourself on real CPA Exam questions paired with expert guidance from our revolutionary answer explanations.
With access to the highest-quality CPA Exam questions and answers, UWorld Roger CPA Review students master the most difficult exam topics. Our CPA Exam practice questions are meticulously designed by a team of acclaimed educators and practicing CPAs to help candidates understand why they’ve answered each question correctly or incorrectly. Continue on to see real CPA Exam sample questions from our revolutionary Qbank.
What Makes UWorld’s CPA Exam Practice Questions Better?
Prepare for CPA Exam success with the highest-quality CPA exam questions, paired with the profession’s most comprehensive answer explanations.
Intuitive answer explanations with vivid illustrations help you grasp the concepts faster.
Increased Comprehension & Retention
Master concepts on a deeper level so that you truly understand the material—ensuring your success on the exam and in your career.
Exam Day Confidence
Build confidence on the exam by practicing questions that mirror those you’ll see on the CPA Exam.
CPA Exam-Like Experience
Access thousands of CPA exam sample questions that mirror the same format, content, and skill level you will encounter on exam day.
Content Mapped to the AICPA Blueprints
Questions are always up-to-date with the latest AICPA Blueprints, ensuring you study only the concepts tested on the CPA Exam - nothing more, nothing less.
Integrated Learning Tools
CPA Exam practice questions integrate innovative learning tools, such as Flashcards, Lectures and eTextbooks, resulting in a streamlined learning experience.
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Sample CPA Exam Questions
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The Auditing and Attestation (AUD) section of the CPA Exam tests your skills and knowledge of the entire auditing process. See if you can answer this Audit CPA Exam question on planning an Audit. Don’t forget to review the answer explanation to determine why your response was correct or incorrect.
In total, there are 307 CPA Exam questions across the four-parts of the CPA exam. Each exam part varies in question quantity and question type–which includes multiple choice questions, task-based simulations, and written communication questions (which are only on the BEC Exam).
The AUD Exam has a total of 80 CPA Exam questions. This includes 72 multiple choice questions and eight task-based simulations.
The BEC Exam has a total of 69 CPA Exam questions. This includes 62 multiple choice questions, four task-based simulations, and three written communication questions.
The FAR Exam has a total of 74 CPA Exam questions. This includes 66 multiple-choice questions and eight task-based simulations.
The REG Exam has a total of 84 CPA Exam questions. This includes 76 multiple choice questions and eight task-based simulations.
While the CPA Exam is constantly changing, there is evidence to support that the same questions could be used multiple times. The AICPA spends extensive time perfecting and then high-guarding these questions; it would not make sense for them to implement them only once. Therefore, if you have to repeat a section of the CPA Exam, do not be surprised if you encounter the same questions.
Yes! UWorld CPA Exam sample questions provide an exam-like experience, mirroring the same look and format that you will encounter at the Prometric Testing Center on exam day.
Not all CPA Exam questions are equal. Good CPA Exam practice questions are meticulously aligned with the AICPA blueprints, ensuring you can test your skills and knowledge appropriately. At UWorld Roger CPA Review, we also know that the most effective questions include clear and concise answer explanations that ensure you fully understand why you answered a question correctly or incorrectly. Conversely, bad CPA Exam questions do not precisely follow the AICPA question format, content, and skill levels tested. These questions also include subpar answer explanations that lack substance and/or leave students more confused than when they started.
Our CPA Exam practice questions are developed by an expansive team of acclaimed accounting educators and practicing CPAs. Each question undergoes a meticulous 17-step development process and is peer-reviewed and revised multiple times before publication. This process is well-tuned and proven, focusing on quality and depth over quantity.
UWorld’s CPA practice questions constitute the most effective question bank in CPA Exam preparation. With a focus on quality over quantity, each question is meticulously designed to ensure you master the concepts and fully understand why each answer explanation is correct or incorrect.
The CPA Exam has three main question types:
- Multiple-choice questions (MCQs)
- Task-Based Simulations (TBSs)
- Written Communications (WCs) found only on the BEC Exam.
The four main sections of the CPA Exam include varying quantities and arrangements of the CPA Exam questions, distributed over multiple testlets.
Each exam is broken down into blocks called testlets. Each testlet contains operational and pretest questions. Operational questions are the ones that are scored, while pretest questions are not scored. You cannot tell the difference between pretest or operational questions. The reason the AICPA does this is to test the CPA Exam questions prior to making them count towards your score. This is a common practice in high-stakes exams.
There is a common misunderstanding that the more questions you practice, the better. This isn’t true. The key to passing the CPA Exam is practicing from only high-quality questions, mapped to the AICPA blueprints and comprehensive answer explanations to learn why you were correct or incorrect. Other review courses boast giant question banks, but they include duplicate questions, outdated information, or incomplete answer explanations.
Read more about the CPA Exam
UWorld Roger CPA Review provides CPA candidates with all the study materials and resources needed to prepare and successfully pass the US Uniform CPA Exam online.
Find out how your CPA Exam score is determined, who grades the exam, how and when scores are released, and more!
Learn all about the five-testlet exam structure, the types of CPA questions you will encounter, and an overview of the content covered on the four parts of the CPA Exam.