CPA Exam
Practice Questions

Practicing realistic and current CPA example questions is the best way to prepare for the CPA Exam. Our sample questions adhere to AICPA blueprints and are paired with industry-leading rationales for subject mastery.
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Benefits of Practicing
Exam-Like Questions

UWorld Roger CPA Review example questions and explanations are crafted by practicing CPAs and experienced accounting educators to reflect all exam problem types and teach critical CPA concepts.

Benefit From
Active Learning

Our learn-by-doing philosophy is proven to help candidates retain more information in less time.

Tailor Quizzes
to Your Needs

Configure quizzes based on your proficiency and study schedule with “Practice” test mode.

Learn From UWorld
Answer Explanations

Our experts write detailed rationales for each question that explain the why behind the problem.

Question Types in Each
CPA Exam Section

Understanding the question types in each CPA Exam section can help you build a successful preparation strategy. All UWorld Roger CPA Review practice problems reflect the latest AICPA blueprints.

CPA Exam Multiple-Choice Questions

MCQs feature one question with four potential answers, and make up the majority of each exam section. Practice more than 6,000 targeted problems with detailed rationales.

CPA Exam Multiple-Choice Questions

A UWorld Roger CPA Review MCQ with the associated rationale displayed

CPA Exam Task-Based Simulations

A UWorld Roger CPA Review task-based simulation

CPA Exam Task-Based Simulations

TBSs require you to apply practical knowledge to a case-based scenario. They often ask you to make journal entries, conduct research, or match definitions. Learn from hundreds of samples with comprehensive explanations.

BEC Written Communication

WCs are written essay responses unique to the BEC exam. Draft responses to over a dozen examples and grade your performance based on our provided solution and criteria.

BEC Written Communication

A UWorld Roger CPA Review BEC written-communication task

Sample CPA Exam Questions and Rationales

To see what you can expect from our practice questions and explanations, try a complimentary MCQ from each exam section. Once you submit your answer, a full rationale will be displayed.
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Practice CPA Sample Questions Anywhere at Any Time

Review practice problems and their associated explanations on your tablet or smartphone with the UWorld Roger CPA Review mobile app. Your results are automatically saved and synced across devices, making the preparation process easier than ever before. Download our CPA app today.
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Practice CPA Sample Questions Anywhere at Any Time

Practice CPA Sample Questions Anywhere at Any Time

Hear From Our Past Candidates

Frequently Asked
Questions

Some of our CPA Exam practice questions come directly from past CPA Exams, whereas others are written by our in-house team of CPAs and accounting educators who have experience developing CPA Exam questions for the AICPA.
There are three types of questions across the four CPA Exam sections: multiple-choice questions, task-based simulations, and written-communication tasks. MCQs and TBSs are present in each exam section, while WCs are only a part of BEC.
The CPA Exam scoring process is more complicated than you might expect. When grading takes place, there are a number of “pretested” questions that are not weighed into your final score, but are considered for use on future CPA Exams. These questions are not marked, so do not take any questions for granted.
The UWorld Roger CPA Review platform is designed to streamline the preparation process by having candidates practice an ideal range of quality sample questions. Quality is the key word, as candidates can practice over 10,000 sample questions and still fail. Each of our CPA review sections contain between 1,000 and 2,000 questions with industry-leading rationales.
While some CPA Exam questions may be reused, the bigger point is that concepts are largely the same from year to year, barring AICPA blueprint updates. All UWorld Roger CPA Review example questions reflect the latest blueprint updates, meaning you will always learn concepts the AICPA expects candidates to know.
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