CPA Practice Exam

How Our Free CPA Practice Exam Works

Our free CPA practice exam draws multiple-choice questions at random from an original bank aligned to the AICPA blueprints for all three Core sections and all three Disciplines. Each session mixes sections, so every attempt is different and you see your strengths and gaps across the whole exam.

Choose how you want to practise. You can answer 10 questions, 30 questions or the full bank, and use the question navigator, flags and number keys to move quickly. If you close the page mid-test, your unfinished attempt is saved on your device so you can resume it, and your last ten results are kept so you can follow your progress.

CPA Exam Practice Test Mode

Timed mode gives you 45 minutes for 30 questions, or 1.5 minutes per question, which is a realistic multiple-choice pace for the CPA exam. Untimed mode removes the clock for slower, deeper work. Study mode shows the answer and explanation after each question, which is the best way to start a new section.

CPA Practice Questions and Answers

When you submit, you get your score, percentage, time used and a breakdown by section. The answer review lists every question with your answer, the correct answer, an explanation and a “why” note on the rule, standard or calculation behind it. These CPA practice questions and answers teach the reasoning rather than just the result.

What the CPA Exam Covers

The CPA exam has three Core sections that every candidate takes, plus one Discipline chosen from three. Each section lasts four hours and combines multiple-choice questions with task-based simulations. Our CPA practice exam questions are labeled by section so your results map to the real exam. For registration, credit windows and pass rates, see the CPA exam guide.

FAR CPA Practice Exam

FAR covers US GAAP for business and nonprofit entities, financial statements, specific transactions and state and local government. Our FAR CPA practice exam questions test leases, revenue recognition, bonds, consolidations, governmental funds and more. FAR has the largest share of our bank because it is the broadest section.

AUD Practice Questions

AUD covers ethics and independence, engagement acceptance, risk assessment, audit evidence and reporting. AUD practice questions focus on judgment: which procedure gives the best evidence, when independence is impaired and which opinion fits a given situation.

REG Practice Questions

REG covers ethics and federal tax procedure, business law and federal taxation of individuals, entities and property transactions. REG practice questions apply tax rules to short fact patterns, such as the basis of property received or the treatment of a business expense.

BAR, ISC and TCP Discipline Questions

The bank includes questions for all three Disciplines. BAR covers financial statement and data analysis and advanced technical accounting. ISC covers information systems, data management, security and SOC engagements. TCP covers individual and entity tax compliance, personal financial planning and property transactions. Practise only the Discipline you plan to take, or sample all three before you choose.

What Happened to BEC

BEC (Business Environment and Concepts) was retired when CPA Evolution began in January 2024. Its content was redistributed: some moved into the Core sections and the rest into the new Disciplines, especially BAR and ISC. If you see a CPA practice exam for BEC, it was written for the old exam and no longer matches the blueprints.

Scoring Explained

Our CPA practice exam marks a pass at 75% as a readiness benchmark. The real CPA exam is not scored that way: it uses a scaled score from 0 to 99, with 75 needed to pass each section, and combines weighted multiple-choice and simulation results. A raw practice percentage cannot be converted exactly into a scaled score.

Treat 75% as a minimum target. CPA exam sample questions and answers show you the style, but consistent scores above the benchmark on fresh sets in each section are the better signal of readiness.

Practice Exam vs Actual Exam

Candidates often compare commercial practice exams vs the actual exam and find the real questions more nuanced, with longer fact patterns. Our test covers multiple-choice questions only. Task-based simulations make up a large part of the real score, so practise them separately with the AICPA sample tests and your review course.

Tips to Pass the CPA Exam

These CPA exam tips help most candidates move through four sections efficiently:

• Study one section at a time and follow the AICPA blueprint as your checklist.
• Do a short practice set daily and a timed set at least weekly.
• Review every explanation, including for questions you got right.
• Practise simulations as much as multiple-choice questions.
• Plan each section with the study planner for exams and track test dates with the exam countdown.

Practice Questions With Answers

CPA practice questions with answers are most useful when you track your mistakes. Keep a log of missed topics by section and revisit them within two days. Learn thresholds, rules and definitions with spaced repetition when you make flashcards online.

Printable CPA Practice Exam PDF

A printable CPA practice exam PDF is handy for review away from a screen, but it cannot time you, score you or reshuffle the questions. Use online practice for most of your work and keep printed notes for quick summaries of rules you keep missing.

If you are weighing other finance credentials, try our CFA Level 1 practice questions or the Series 7 practice exam, or browse all finance certifications.

Frequently Asked Questions

Are There Practice CPA Exams?

Yes. This page is a free CPA practice exam with original multiple-choice questions for all six sections. The AICPA also publishes sample tests that show the real exam interface and task-based simulations, and commercial review courses include large question banks. Combining a free bank with the official sample tests covers both content and format.

What Questions Are on the CPA Exam?

The CPA exam uses two question types: multiple-choice questions and task-based simulations, which are case studies where you complete schedules, research standards or analyze documents. Each section has its own mix, set out in the AICPA blueprint. Our practice exam covers the multiple-choice side for every section.

Which CPA Exam to Start With?

Many candidates start with FAR because it is the broadest section and supports AUD and BAR. Others start with the section closest to their recent coursework or job, such as REG for tax staff. Whichever you choose, take a short practice set in each section first to see where you are strongest.

Which CPA Exam Is the Hardest?

By the AICPA's 2025 cumulative pass rates, FAR (42.12%) and BAR (41.94%) were the hardest sections. FAR is the broadest Core section, and BAR adds advanced technical accounting. AUD, at 48.21%, is often hardest for candidates without audit experience because it tests professional judgment.

Is a CPA Test Hard?

Yes. Each CPA exam section is a four-hour test that needs a scaled 75 to pass, and in 2025 fewer than half of candidates passed AUD, FAR and BAR. With a structured study plan, regular practice questions and attention to simulations, most candidates who keep going do pass all four sections.