CPA Exam Practice Questions
AUD, BEC, REG and FAR

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.

View Free Sample Questions

Main menu of the UWorld Roger CPA Review “Practice” test mode

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
Needs

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

Learn From UWorld
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.

AUD Sample Questions

The Auditing and Attestation (AUD) exam consists of 72 multiple-choice questions and 8 task-based simulations. The weightage for each question type is 50%. See if you can answer these free Audit CPA Exam questions.

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.

Submit

Which of the following financial ratios would be most useful to an auditor seeking information on a company’s ability to cover current obligations?

		A. Number of days sales in average receivables.
		B. Quick ratio.
		C. Profit margin.
		D. Sales-to-assets.

Submit

Which of the following would not be an appropriate use of confirmations?

		A. Confirming accounts receivable balances with customers.
		B. Confirming inventories on hand with third-party warehouses.
		C. Confirming loan terms and amounts with lenders.
		D. Confirming authorization for major transactions with directors.

Submit

Which of the following topics would be addressed in the management representation letter?

		A. All financial records have been made available to the auditor.
		B. Documentation exists for all financial transactions.
		C. There have been no errors or fraud committed by any employee.
		D. All financial statement adjustments recommended by the auditor have been made.

Submit

Explanation:

Management representation topics
Financial statements	Fair presentation Complete Subsequent events Estimates and assumptions Related party transactions Uncorrected mistakes
Internal controls	Knowledge of existence of fraud
Legal issues	Litigation and claims Noncompliance with laws/regulations

GAAS requires that the auditor obtain a written management representation letter from the client, dated as of the audit report date. This letter provides audit evidence, reaffirming information provided or statements made to the auditor during the audit.

The representation letter is written to the auditor, signed by client management (ie, CEO and CFO), and always covers certain topics. Representation letters must always indicate that all financial records were made available to the auditor, reaffirming no scope limitation during the audit.

(Choice B) The representation letter does not address whether documentation exists for all financial transactions, but confirms that all relevant financial documentation has been provided to the auditor.

(Choice C) Employees may commit fraud or errors without management’s knowledge; therefore, the letter cannot state that there is an absence of fraud or error committed by any employee. Instead, the letter should indicate that the auditor was informed of any knowledge of fraud involving management employees with significant roles in I/C or others who could impact the F/S.

(Choice D) Management may not correct all misstatements identified by the auditor. When this occurs, management must provide written representation about whether the effects of uncorrected misstatements are believed to be immaterial to the F/S and include a summary of such items.

Things to remember:
Management representation letters must always indicate that all financial records have been made available to the auditor, reaffirming no scope limitations during the audit.

Take a look at a typical competitor sample question below. The question exposes you to what you’ll see on the exam but that’s not enough to help you pass. Their limited explanations address the right answer choice but do not go the extra mile to explain the wrong choices – so you don’t make the same mistakes on exam day.

The controller of a small utility company has interviewed audit firms proposing to perform the annual audit of their employee benefit plan. According to the guidelines of the Department of Labor (DOL), the selected auditor must be

		A. The firm that proposes the lowest fee for the work required.
		B. Independent for purposes of examining financial information required to be filed annually with the DOL.
		C. Included on the list of firms approved by the DOL.
		D. Independent of the utility company and NOT relying on its services.

Submit

BEC Sample Questions

The Business Environment and Concepts (BEC) exam consists of 62 multiple-choice questions, 4 task-based simulations, and 3 written-communication tasks. The respective weightage for each question type is 50%, 35%, and 15%. See if you can answer these free BEC CPA Exam questions.

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

Submit

Which of the following conditions is the primary cause of fluctuations in business activity resulting in the alternating rise and fall of economic growth?

		A. The level of innovation brought to market.
		B. The amount of unemployment.
		C. The level of total spending.
		D. Governmental monetary policy.

Submit

The Federal Reserve wishes to reduce interest rates. Which of the following approaches will be the most successful?

		A. Sell government securities.
		B. Reduce reserve requirements.
		C. Decrease government spending.
		D. Increase regulation of banks.

Submit

Explanation:

Monetary policy tools
Tool	Description	Expansionary	Contractionary
Open market operations	Trade securities (usually government securities)	Buy securities	Sell securities
Policy interest rate	Set interest rate used to signal markets	Lower	Raise
Reserve requirements	Set percentage of bank deposits held in reserves	Decrease	Increase

One of the Fed’s monetary tools involves manipulating reserve requirements. Reserves are funds that banks hold to cover customer withdrawals. Because supply and demand for money determines interest rates, lowering the reserve requirement creates excess reserves. Banks use the additional reserves to make loans, resulting in an increase in the money supply. Increases in the money supply should put downward pressure on interest rates.

(Choice A) The sale of government securities by the Fed is a contractionary monetary policy and is likely to put upward pressure on interest rates.

(Choice C) A decrease in government spending is an example of fiscal, not monetary, policy. Although this decrease would tighten the money supply for businesses and consumers, it would not necessarily impact the interest rates charged by banks.

(Choice D) Regulations are designed to protect bank customers and are not an example of monetary policy.

Things to remember:
A reduction in the reserve requirement creates excess cash reserves in the banking system. Banks are likely to use this excess to make business and consumer loans, leading to an increase in the money supply and downward pressure on interest rates.

Increased demand for product A increases the demand for resources used to produce product A. What is the best explanation for the increase in the demand for resources?

		A. The theory of derived demand is working.
		B. Product A is in an expanding industry.
		C. The theory of the “invisible hand” is working.
		D. The demand for product A is highly elastic.

Submit

Which of the following is responsible for identifying problems and proposing initial solutions?

		A. IT Steering Committee
		B. Lead systems analyst.
		C. Application programmers.
		D. End users.

Submit

FAR Sample Questions

The Financial Accounting and Reporting (FAR) exam consists of 66 multiple-choice questions and 8 task-based simulations. The weightage for each question type is 50%. See if you can answer these free FAR CPA Exam questions.

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 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

Submit

Edgerton Township ordered, at an estimated cost of $3,500, a machine that was not delivered before the end of the township’s fiscal year. The machine was delivered early in the next fiscal year at an actual cost of $3,800. The township honors all open encumbrances at year end. What is the complete journal entry that should be recorded when the machine is delivered?

		A. Debit reserve for encumbrances $3,500; credit fund balance—unreserved $3,500; debit expenditures $3,800; credit vouchers payable $3,800.
		B. Debit fund balance—unreserved $3,500; credit reserve for encumbrances $3,500.
		C. Debit expenditures $3,800; credit vouchers payable $3,800.
		D. Debit reserve for encumbrances $3,800; credit fund balance—unreserved $3,800; debit expenditures $3,800; credit vouchers payable $3,800.

Submit

Explanation:

Government purchases with encumbrances (example)
To record order of machine
Encumbrances	3,500
Reserve for encumbrances		3,500

To record year end closing of open encumbrance
Fund balance—unreserved	3,500
Encumbrances		3,500

To record delivery of machine in the next fiscal year
Reserve for encumbrances	3,500
Fund balance—unreserved		3,500
Expenditures	3,800
Vouchers payable (or cash)		3,800

A journal entry is made in connection with a government entity’s acquisition of capital assets, goods, or services when a purchase order is placed with a vendor. The amount recorded is an estimate of the expenditure and is known as an encumbrance. Encumbrances are unique to government entities and are used to reduce available budgets and thus prevent overspending.

In this case:

When Edgerton Township’s machine is ordered in Year 1, encumbrances is debited and reserve for encumbrances is credited for $3,500
At the end of Year 1, encumbrances are closed out (ie, credited). However, because the township honors its commitment to open encumbrances, fund balance—unreserved is debited for $3,500 and the reserve for encumbrances remains
When the machine is delivered in Year 2, the township must remove the reserve for encumbrances at the originally estimated amount of $3,500 and record the expenditure at the actual purchase price of $3,800. This results in a net total fund balance of $300 for Year 2

(Choice B) Reserve for encumbrances should be debited and fund balance—unreserved should be credited (not the reverse), and the expenditure should be recorded.

(Choice C) To be complete, this entry should also reverse the encumbrance.

(Choice D) The encumbrance should be reversed at the originally budgeted amount of $3,500.

Things to remember:
Government entities have strict accountability to taxpayers. When a purchase order is issued, the entity’s available budget is reduced by debiting encumbrances and crediting reserve for encumbrances. When the order is fulfilled, the encumbrance is removed, and the expenditure is recorded.

On December 12, Year 1, a company entered a forward exchange contract to sell 100,000 euros in 90 days. The relevant exchange rates are as follows:

	Spot rate	Forward rate for March 12, Year 2
December 12, Year 1	$.88	$.90
December 31, Year 1	$.98	$.93

The forward contract is being used for speculation. At December 31, Year 1, what amount of foreign currency transaction gain or loss should the company include in income from this forward contract?

		A. $0
		B. $3,000 loss
		C. $3,000 gain
		D. $10,000 loss

Submit

Martin Pharmaceutical Co. is currently involved in two lawsuits. One is a class-action suit in which consumers claim that one of Martin’s best-selling drugs caused severe health problems. It is reasonably possible that Martin will lose the suit and have to pay $20 million in damages. Martin is suing another company for false advertising and false claims against Martin. It is probable that Martin will win the suit and be awarded $5 million in damages. What amount should Martin record on its financial statements as a result of these two lawsuits?

		A. $0
		B. $5 million income
		C. $15 million expense
		D. $20 million expense.

Submit

Explanation:

Accounting for contingent events
	Disclose	Accrue
Remote (gain or loss)	No	No
Reasonably possible (gain or loss)	Yes	No
Probable and not estimable (gain or loss)	Yes	No
Probable and estimable gain	Yes	No
Probable and estimable loss	Yes	Yes

The accounting treatment of contingent losses is based on their probability of occurrence, which may be remote, reasonably possible, or probable. If a loss is reasonably possible, it must be disclosed in the notes to the financial statements (F/S). This allows F/S users to be aware of the potential loss, including its range of values. However, no accrual is recorded because the loss is still not likely to occur.

All contingent gains are not recognized until the underlying gain-causing event occurs (ie, the gain is realized). The conflicting treatment between probable contingent gains and losses is an application of conservatism. In other words, the recognition threshold for expected gains is higher than for expected losses. GAAP emphasizes conservatism when dealing with uncertainties because many F/S users prefer the risk of understated (not overstated) net income and net assets.

Martin Pharmaceutical Co. will not record an expense for the $20 million class-action suit because it is only a reasonably possible contingent loss (Choices C and D). Martin will not record income of $5 million for the false advertising lawsuit because it is a contingent gain (Choice B). Therefore, Martin will report $0 with respect to these transactions.

Things to remember:
A contingent loss that is reasonably possible must be disclosed in the financial statements (F/S) notes. However, no accrual is made on the face of the F/S. Contingent gains (including probable gains) are not recognized until the underlying gain-causing event occurs.

Which one of the following would constitute a highly inflationary economy when determining the functional currency of a foreign entity?

		A. 20% inflation for each of the past 5 years
		B. 30% inflation for each of the past 3 years
		C. 35% inflation for each of the past 3 years
		D. 20%, 35%, and 40% inflation, respectively, for each of the past 3 years

Submit

REG Sample Questions

The Regulation (REG) exam consists of 76 multiple-choice questions and 8 task-based simulations. The weightage for each question type is 50%. See if you can answer these free REG CPA Exam questions.

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.

Submit

This year, Beck gave $5,000 cash to a nephew, canceled $3,000 of the same nephew’s indebtedness, donated $1,500 to a political party, and gave $1,200 of municipal bonds to a parent. What is the amount of Beck’s gifts before considering the gift tax annual exclusion?

		A. $5,000
		B. $8,000
		C. $9,200
		D. $10,700

Submit

Explanation:

Transfers excluded from gift tax treatment
Transfers to spouses (must be married at the time of transfer) Support payments for minor children Transfers to qualified charitable organizations Political contributions to organizations Payment of medical expenses or tuition of another (must be made directly to the health care or education provider) Payments that do not exceed the annual exclusion (per recipient)

Taxable gifts are calculated by assessing the donor’s total gifts to each individual recipient. Gifts of money and property (eg, bonds) are consider taxable gifts. In addition, certain transfers are excluded from gift tax treatment. For instance, transfers made to a political organization are excluded from the definition of taxable gift.

In this scenario, the transfer to the political party is the only transfer that is excluded from gift tax treatment before consideration of the annual exclusion. Therefore, Beck’s total gifts are calculated as:

Gifts to nephew
Cash	$5,000
Debt forgiveness	$3,000
Total gift to nephew		$8,000
Bonds to parents		$1,200
Total gifts (before annual exclusion)		$9,200

The cancellation of the $3,000 loan is a taxable gift because the donor, by cancelling the debt, gave value (ie, the loan proceeds) while expecting nothing in return.

Note that gifts are calculated on a per-recipient basis. This is because the donor is allowed to subtract the annual exclusion amount from the total gifts given to each recipient.

(Choice A) An amount of $5,000 incorrectly assumes that only the cash gift to the nephew is a taxable gift.

(Choice B) An amount of $8,000 incorrectly assumes that only the gifts to the nephew are taxable gifts.

(Choice D) An amount of $10,700 incorrectly assumes that the political gift of $1,500 is also a taxable gift.

Things to remember:
Certain transfers, such as contributions to a political organization, charitable contributions, and transfers to a spouse, are excluded from the definition of taxable gift and therefore not considered taxable gifts.

A self-employed taxpayer owns and runs Creations, LLC. The taxpayer has a defined contribution, stock bonus Keogh plan. In Year 4, the taxpayer had $225,000 in net self-employment earnings, including the deduction for 50% of self-employment tax, before any Keogh deduction. Assuming there is no excess contribution carryover from previous years, what is the highest deductible Keogh contribution the taxpayer can make in the Year 4 tax year?

		A. $45,000
		B. $56,250
		C. $61,000
		D. $225,000

Submit

Explanation:

Keogh contribution limit
Annual contribution limited to the lesser of: 20% of net self-employment income before the deduction* Annual limit ($61,000 in 2022) 100% of earned income
Mathematically, this equals 25% of net self-employment income after* the deduction for Keogh contributions.

Due to their low contribution limits, individually managed retirement accounts (eg, IRAs) are not attractive options for self-employed taxpayers. Therefore, several Keogh plans (ie, qualified retirement plans) were created that allow those taxpayers to make significantly higher tax-deferred contributions from their self-employment income.

The annual contribution to a Keogh plan is limited to the lesser of:

25% of net self-employment income after the deduction for Keogh contributions (ie, 20% of net self-employment income before the deduction),
the annual limit ($61,000 in 2022), or
100% of earned income.

In this scenario, the taxpayer reported $225,000 of net self-employment earnings after the deduction for self-employment taxes. The limit for contributions to a qualified plan is $45,000 (ie, $225,000 × 20%), which is less than either the annual contribution limit ($61,000 in 2022) or 100% of earned income ($225,000) (Choices C and D).

(Choice B) An amount of $56,250 is 25% of net self-employment earnings before the deduction for the contribution.

Things to remember:
A self-employed taxpayer may establish a Keogh plan (ie, qualified retirement plan) with a higher contribution limit than an individually managed retirement account. The contribution limit is either 20% of self-employment income before the Keogh deduction, an annually adjusted limit, or 100% of earned income.

Which of the following statements is correct concerning the voluntary filing of a petition in bankruptcy?

		A. If the debtor has twelve or more creditors, the unsecured claims must total at least $18,600
		B. The debtor must be insolvent
		C. If the debtor has less than twelve creditors, the unsecured claims must total at least $18,600
		D. The petition may be filed jointly by spouses

Submit

Explanation:

Most common types of bankruptcy
Chapter	Type	Voluntary or involuntary?
Chapter 7	Liquidation	Both
Chapter 11	Business reorganization	Both
Chapter 13	Debt restructure/adjustment	Coluntary only

For voluntary bankruptcy, spouses may file jointly if they choose to do so. Filing jointly reduces duplicate fees. The decision to file jointly or separately may also affect the total amount of income considered when determining bankruptcy eligibility and which debts are fully discharged. For example, if one spouse files for bankruptcy, only that spouse’s income is used to evaluate the eligibility for bankruptcy. However, only the filing spouse will be discharged from joint spousal debt. The nonfiling spouse will remain liable.

(Choices A and C) The $18,600 minimum requirement for debts to unsecured creditors filing a petition applies to involuntary bankruptcies. If there are 12 or more unsecured creditors, then at least three of them must sign the petition. If there are fewer than 12 unsecured creditors, then only one of them needs to sign the petition. Voluntary bankruptcies have no minimum debt requirements.

(Choice B) A debtor’s insolvency (ie, liabilities exceed the fair market value of assets) is not a requirement for filing a voluntary bankruptcy petition.

Things to remember:
In a voluntary bankruptcy, spouses may file jointly. Doing so reduces filing fees but may also affect the total amount of income considered when determining bankruptcy eligibility, and it may affect which debts are fully discharged.

A corporation’s penalty for underpaying federal estimated taxes is

		A. Not deductible
		B. Fully deductible in the year paid
		C. Fully deductible if reasonable cause can be established for the underpayment
		D. Partially deductible

Submit

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.

AUD

AUD

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.

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 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.

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 Task-Based Simulations

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.

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 Task-Based Simulations

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.

Want More Free Questions Delivered To Your Inbox?

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.

Practice CPA Sample Questions Anywhere at Any Time

Hear From Our Past Candidates

I am thoroughly challenged by the questions presented. I also love the detailed explanation after each question as they are descriptive and clear. It has been extremely beneficial to me understanding the concepts presented in the lectures and how to apply them to specific situations. I also love the ease of creating and navigating through all of the tests that I have created. They reinforce the information learned in the chapters."

— Jordan

Thank you UWorld for the hours of entertaining lessons that helped me truly learn the material and not just memorize it, combined with the excellent explanations to the practice questions, really helped me grasp the most difficult concepts. I also love all the statistics built into the question bank - they helped me study so much smarter. I passed all 4 sections on my first try and can add those lovely 3 letters to the end of my name now - CPA!"

— Tiffany

I have passed all 4 parts of the Uniform CPA Exam on the first try by using the UWorld Roger CPA Review course only. MCQs and TBS banks are of high quality and followed by excellent explanations and references to online lectures and books. Overall, this program follows the AICPA blueprint to a T. I have been out of college for at least 20 years and can highly recommend this course to any CPA candidate who is serious about passing CPA exams!"

— Irina

Frequently Asked
Questions

Do UWorld Roger CPA Review questions look like AICPA exam 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.

What types of questions are on the CPA Exam?

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.

Are all questions scored on the CPA Exam?

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.

How many CPA questions do you need to practice?

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.

Does the CPA Exam reuse questions?

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.

Are there questions on the CPA Exam that don't count towards your score?

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.

Do CPA Exam questions get harder?

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.

Ending net DTL ($65,000 DTL − $58,000 DTA)	$7,000
Beginning net DTL ($53,000 DTL − $40,000 DTA)	(13,000)
Deferred income tax expense (benefit)	($6,000)

CPA Exam Practice Questions AUD, BEC, REG and FAR

Our Practice Questions Are Better Than The Competition

Master ConceptsThrough Active Learning

Tailor Quizzes to YourNeeds

Learn From UWorld Answer Explanations

Free Sample CPA Exam Questions - See The Difference For Yourself

Practice Your Way To Passing The Exam

Download the AICPA Sample Questions pdf

Get Really Comfortable With AICPA Question Types

Want More Free Questions Delivered To Your Inbox?

Practice CPA Sample Questions Anywhere at Any Time

Practice CPA Sample Questions Anywhere at Any Time

Hear From Our Past Candidates

Frequently Asked Questions

CPA Exam Practice Questions
AUD, BEC, REG and FAR

Our Practice Questions Are
Better Than The Competition

Master Concepts
Through Active Learning

Tailor Quizzes to Your
Needs

Learn From UWorld
Answer Explanations

Frequently Asked
Questions