CPA Exam Practice Questions

Practicing realistic and current CPA exam questions is the best way to prepare for the CPA Exam. Our practice questions align with the AICPA blueprints and are paired with industry-leading rationales for subject mastery.

Our Practice Questions Are
Better Than The Competition

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

Master Concepts
Through Active Learning

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

Tailor Quizzes to Your

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

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Answer Explanations

Our experts-developed answer rationales explain the what, why, and how behind the problem.

Free Sample CPA Exam Questions - See The Difference For Yourself

UWorld practice questions are the best in CPA Review. Want to see for yourself?
To learn what you can expect from our practice questions, try a few sample questions from each section.

Practice Your Way To Passing The Exam

Many CPA Review courses will bury you with endless questions matched with subpar answer explanations. But we know there’s a better way. At UWorld Roger CPA Review, our program is designed to actually teach you the concepts with expert-developed practice questions and answer explanations.

Download the AICPA Sample Questions pdf

Find out what to expect on the actual exam straight from the source, then compare learning outcomes with our product.

Get Really Comfortable With AICPA Question Types

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.

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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

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Frequently Asked

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 that the AICPA expects candidates to know.
The AICPA includes what are called “pretest” questions on the exam that are not part of your score calculation. Pretest questions are included in each exam and question type and are used to gauge the general level of question quality. These questions are indistinguishable from graded questions, but do not count towards your final score.
The AICPA uses Adaptive Delivery to scale your CPA Exam score. Through this method, your final score factors in the number of questions answered correctly, and the relative difficulty of the question itself. According to the AICPA, your first MCQ testlet will be of moderate difficulty. If you perform well, the next testlet will be of the same or increasing difficulty. This is called a “multistage adaptive test delivery model”. So, practicing challenging questions is one of the most important things you can do to prepare for the CPA exam.
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