CPA Exam Sample Questions
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Familiarizing yourself with AICPA question types in each CPA Exam section can help you build a successful preparation strategy. Try a few of our sample questions from each exam section now and see the difference for yourself.

Free Sample CPA Exam Questions

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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. Get started with a UWorld CPA Review free trial.

Get Comfortable With AICPA Question Types

Understanding the question types in each CPA Exam section can help you build a successful preparation strategy. Find out what to expect on the actual exam straight from the source or access UWorld CPA Review practice problems that reflect the latest AICPA blueprints.

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Frequently Asked

There are two types of questions across the six CPA Exam sections: multiple-choice questions and task-based simulations.
The CPA Exam scoring process is complex. 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 you will not know which are designated for pretest versus scored. Do not take any question you encounter on the exam for granted.
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 CPA Review (formerly Roger CPA Review) example questions reflect the latest blueprint updates, so you always learn the key concepts 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. With 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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