CPA Practice Exam [2023] | CPA Exam Questions & More | Test-Guide (2023)

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Our CPA practice exam and questions will help you pass the challenging CPA exam. The CPA designation is one of the most prestigious certifications someone can get in the finance/business industries.

CPA candidates can expect to put in some long hours while preparing to take this exam. There are numerous requirements that must be met before candidates can sit for the exam.

Those who hold a CPA designation will be distinguished from their colleagues who only hold a business degree. CPA candidates should expect a pay bump and an increase in responsibilities after earning their CPA designation.

To begin your studies, review our free resources below. Everything from CPA practice exams to CPA exam questions. If you are looking for some more in-depth resources, check out abest CPA review coursefor reviews, discounts, and more.

Summary: Try a CPA practice test below. Our CPA exam questions include detailed answer explanations too.

CPA Practice Exam

Use our CPA practice exams below to get a better idea of what you will be tested on. The exams are split up into the 4 different sections, just like the actual exam.

(Video) CPA exam Questions Explained

These CPA test questions include detailed answer explanations, so be sure to pay special attention to those at the end of your exam.


Practice Set 1
Practice Set 2

See the Top CPA Prep Courses

  1. Universal - Best Value CPA Prep Course
  2. Becker - Most Comprehensive CPA Prep Course

See Our Reviews & Rankings of Top CPA Prep Courses.

Audit CPA Exam

Practice Set 1
Practice Set 2


Practice Set 1
Practice Set 2


Practice Set 1
Practice Set 2

AICPA Practice Exam

Review the following AICPA released questions to see some additional CPA test questions. These do not have answer explanations, but are still very helpful.

ResourceNotesAnswer Explanations?
AUD Sample TestAICPA sample test on the audit portion of the exam.No
FAR Sample TestAICPA practice exam on the financial accounting and reporting section.No
BEC Sample TestAICPA practice exam on the business environment and concepts section.No
REG Sample TestAICPA sample test on the regulation portion of the exam.No

CPA Exam Questions - Flashcard Format

Use the additional CPA questions below for more help in preparing for you exam. The resources below are CPA sample questions, but in flashcard format.

BEC Flashcards 157 BEC flashcards(Quizlet)
AUD Flashcards 78 AUD flashcards (Quizlet)
REG Flashcards260 REG flashcards(Quizlet)
FAR Flashcards 207 FAR flashcards(Quizlet)
(Video) Mastering Lease Accounting: Solve Two CPA Practice Questions Like a Pro


The below courses were ranked and reviewed by our expert team. Learn more about each course with our in-depth CPA course reviews.

CPA ReviewUniversal CPASurgent CPA ReviewBeckerWiley CPAGleimYaeger
CPA Practice Exam [2023] | CPA Exam Questions & More | Test-Guide (1)CPA Practice Exam [2023] | CPA Exam Questions & More | Test-Guide (2)CPA Practice Exam [2023] | CPA Exam Questions & More | Test-Guide (3)CPA Practice Exam [2023] | CPA Exam Questions & More | Test-Guide (4)CPA Practice Exam [2023] | CPA Exam Questions & More | Test-Guide (5)CPA Practice Exam [2023] | CPA Exam Questions & More | Test-Guide (6)
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CPA Questions - Formulas You Should Know

Profit MarginNet Income/Net Sales
Asset TurnoverNet Sales/Average Assets
Financial LeverageAssets/Equity
Return on AssetsNet Income/Average Assets
Return of EquityNet Income/Average Equity
Return on SalesNet Income/Sales
Capital TurnoverSales/Capital
Return on InvestmentIncome/Capital
Gross Margin RatioGross Margin/Net Sales
Operating Profit MarginOperating Profit/Net Sales
Ending InventoryBeginning Inventory+Purchases-Cost of Sales
Retained EarningsBeginning Retained Earnings+Net Income-Dividends
Contribution MarginSales-Variable Costs
Pension FormulaContributions+Expected Rate of Return-Service Costs-Interest Costs
Basic EPSEarnings Per Common Share/Weighted Average Common Stock Shares Outstanding
Times Interest Earned (TIE)EBIT/Interest Payments
Operating Leverage% Change EBIT / % Change Sales
Quick Ratio(Current Assets-Inventory)/Current Liabilities
COGSBeginning Finished Goods+Cost of Goods-Ending Finished Goods
Inventory TurnoverCOGS/Average Inventory
Accounts Payable TurnoverCOGS/Average Accounts Payable
WACC(Cost of Equity x Weight of Equity)+ Cost of Debt x (1-Tax Rate) x Weight of Debt
Payback PeriodInitial Investment/Yearly Cash Flows
Market CapitalizationCommon Stock Price Per Share x Number of Common Stock Shares Outstanding
Dividend Payout RatioDividends/Net Income or Yearly Dividends Per Share/EPS
P/E RatioCommon Stock Price Per Share/EPS
Market to Book RatioMarket Value/Book Value
Book Value Per ShareCommon Stock Equity/Common Shares Outstanding
BreakevenFixed Costs/Contribution Margin

How Do I Practice To Take the CPA Exam?

With CPApass rates hovering around 50%, students should utilize all possible study resources when preparing for this exam. Taking the CPA examwill require a ton of time and commitment. One way to save some time and ensure you are studying the correct concepts is by using a prep course.

A prep course will help save you a ton of time by giving you all the information and tools you need, in one, easy-to-access place. A lot of these courses also include study schedules and other useful tools to improve your studying experience.

You can check out our reviews of the best CPA prep courses for more information on the best fit for you.

(click on image to enlarge)

Prep courses will cover all materials that will be tested on the exam. As well as covering all materials, they will also be continuously updated to reflect the most current information. Think of a CPA review course as an investment – those who earn their CPA designation should expect a pay bump.

Some companies may even pay for some of the costs associated with CPA review courses.

Benefits of CPA Review Courses

  • Study Schedules – Most CPA review courses will offer personalized study schedules for students. These schedules will help keep students on track and meet their study goals.
  • Updated Information – CPA review courses will be continuously updated and provide the most current information students should know before heading into their exam.
  • Comparable to Actual Test – Top CPA review courses will offer practice exams that simulate the actual exam (both in content and user interface). This is a great way to prepare for the CPA exam.
  • Diagnostics – CPA review courses are starting to use advanced analytics and diagnostics to help students identify which areas they need to study and review the most. These advanced features will save students tons of time by studying more efficiently.

Bottom Line - If your career is riding on your success on the CPA exam and you have the budget, a top CPA review course is a great option.

(Video) CPA Exam Practice Questions FAR| Released by AICPA | CPA Exam

Sections of the CPA

The exam is comprised of 4 different sections. Each section takes 4 hours to complete. You do NOT have to take all 4 sections at once. Most individuals will space them out. You will need to pass all 4 sections within an 18-month period.

The 4 section on the CPA exam include:

  • Auditing and Attestation (AUD)
  • Financial Accounting and Reporting (FAR)
  • Regulation (REG)
  • Business Environment and Concepts (BEC)

For more information on the exam or the individual sections, visit our complete guide to the CPA exam.


Is the CPA exam actually hard?

The CPA exam is considered one of the hardest professional exams to pass.According to the AICPA, financial accounting and reporting had the lowest passing rate of the 4 CPA exam sections. Financial accounting and reporting had a passing rate of 46.37%.The next hardest section was audit and attestation with a passing rate of 47.97%. Candidates concerned about passing the CPA exam should check out our review of the best CPA Review courses.

(Video) CPA Program: Exam Practice Questions

What kind of questions are on the CPA exam?

The CPA exam has 3 different kinds of questions – multiple choice, task-based simulations, and written communication tasks. The multiple-choice questions will have 4 possible answers. The task-based simulations will be based on “real-world” problems and candidates will have to type in their answers. The written communication tasks will require candidates to write their answers and their communication skills will be tested.

Can you self-study for the CPA?

Candidates can absolutely self-study for the CPA exam. With that being said, candidates may save a lot of time by investing in a CPA review course. The best CPA Review courses will have all the updated material in one, easy to find location, and will use proven concepts to help students prepare for the CPA exam.

(Video) CPA Exam Questions.

Final Thoughts on CPA TEST Questions

The CPA sample questions included above will help you get a better understanding of what is actually tested on the exam. Be sure to use the CPA practice exams above to get an idea of where you should be spending your time studying.


Is the CPA Exam changing in 2023? ›

The new exam, with all of the CPA Evolution changes, will be offered beginning January 10, 2024. Core sections (AUD, FAR, and REG) will be offered through March 26, 2024. Authorizations to Test and NTSs for these Core sections will be continuously processed.

Is there a practice CPA Exam? ›

Use our CPA practice exams below to get a better idea of what you will be tested on. The exams are split up into the 4 different sections, just like the actual exam. These CPA test questions include detailed answer explanations, so be sure to pay special attention to those at the end of your exam.

What is the hardest exam for CPA? ›

Financial Accounting and Reporting (FAR) Often considered the most difficult exam, Financial Accounting and Reporting (FAR) has had the lowest passing scores of the four exams.

Is the 2024 CPA Exam easier? ›

It is likely that the 2024 FAR core will be less difficult and contain less content than the 2022 or 2023 FAR exam you will take. The CPA Evolution Blueprint has moved some of the more difficult FAR topics (e.g., governmental accounting, derivatives, consolidation, etc.) into the BAR discipline track.

Is the CPA Exam harder now than before? ›

People always wonder if the cpa exam is harder than it used to be. Don't worry about the cpa exam difficulty increasing over time. If you are already worried about this, then you are just preparing your excuse. If you look at the test scores over the years, test scores have been going up.

Does the CPA Exam change every 6 months? ›

Each year, the AICPA releases updates and changes to the CPA Exam; however, the structure of the exam has been the same for several years (i.e., candidates have needed to pass AUD, BEC, FAR, and REG).

What is the hardest to easiest CPA Exam? ›

FAR had the lowest pass rates, while BEC had the highest. AUD had the second-lowest pass rate, and REG had the second-highest pass rate. Therefore, the pass rates tell us that the hardest section of the CPA Exam is FAR, and the easiest section of the CPA Exam is BEC.

What is the easiest CPA Exam to pass? ›

What is the easiest part of the CPA exam? BEC has the highest pass rate and is considered the easiest CPA exam section.

Is the CPA the hardest test to pass? ›

The CPA exam is a four-part, in-depth assessment of proficiency in all requirements for public accountancy. It is considered one of the most challenging professional exams on the planet. When the national pass rate is roughly 50%, you know it can't be an easy exam. Hundreds of hours of study time will be necessary.

How many people pass all 4 CPA exams first try? ›

The overall pass rate for each section of the CPA exam hovers around 50%, but how many people manage to pass all four sections on the first try? About 20%. Around 1 in 2 people will pass a specific section of the exam, and about 1 in 5 people will pass each section on their first try.

How many people fail CPA exam first time? ›

You've probably heard quite a bit of intimidating details about how hard it is — it's long, it requires hundreds of hours of study time, it's so difficult that the average CPA Exam passing rate for first-time candidates is only 50%.

How many times can I fail the CPA exam? ›

Your only restriction is waiting to receive your score from a previous attempt of the same section. Additionally, there is no limit as to the amount of times you may repeat a failed section. How do I gain credit for sections passed on the Uniform CPA Exam?

What will change in CPA 2024? ›

The 2024 CPA Exam will retain three of the four existing core sections — Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG) — and add three new Discipline Exam sections: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and ...

What happens if you don't pass all CPA exams in 18 months? ›

You have 18 months to pass the remaining three sections of the CPA Exam; if you do not pass them all, you'll lose credit for the first section you passed. This adds additional stress to every stage of your exam process.

How to pass CPA exam in 6 months? ›

Passing the CPA Exam in 6 months

Students, recent graduates, and people with plenty of time to study should aim to sit for and pass all 4 sections of the CPA Exam in about 6 months. This would have you taking an exam every 6-7 weeks and studying about 22-26 hours each week.

Is it common to fail the CPA Exam? ›

Just know that you're not alone—the CPA Exam is hard. The CPA Exam has a pass rate of around 50%. So, though millions of candidates have passed the CPA Exam, many first faced failure along the way.

What age do most people pass CPA Exam? ›

I always encourage my friends/co-workers to pass it ASAP after graduating. Anyways, the President of my firm gave me a pamphlet last year with detailed info on the CPA (broken down by states too) and if I remember correctly, the average age was 29. It's at work somewhere in one of my filing cabinets.

What if I fail my CPA Exam? ›

If you failed an exam section, missed your NTS scheduling window or failed to pass all CPA exam sections within the 18-month window, you will need to reapply for the failed or expired sections. This can be quite expensive, but sometimes unavoidable, even with sufficient preparation and time scheduling.

How many times can you take the CPA Exam Canada? ›

CPA Canada allows candidates to attempt the CFE three times. At each unsuccessful attempt, candidates can appeal and ask for re-marking. After three unsuccessful attempts and remarkings, candidates will automatically be de-registered from the CPA PEP program.

Can you take the CPA Exam twice in the same window? ›

Before you log into CPA Central to reapply, remember this: You may not repeat any section within the same testing window. If you reapply for the same section within the same testing window, the effective date of your new Notice to Schedule (NTS) will begin in the next testing window.

How long until I can retake CPA Exam? ›

You may retake a CPA exam section as soon as your CPA score release date has passed for any previous attempt of that section.

Is a CPA harder than a bar? ›

Overall, however, the passing rates for the UBE average between 50% and 60%, a little higher than the CPA Exam. So, more Bar Exam candidates pass the Uniform Bar Exam vs. the CPA Exam.

Which CPA Exam is the shortest? ›

There are several reasons why the BEC section is considered the easiest section of the four. In addition to the fact that it covers the least material and is of the shortest of the four exam sections, BEC also does not have any simulation questions; however, it does contain 3 written communication questions.

What is the hardest subject in accounting? ›

Tax Accounting: Usually some of the most difficult classes for an accounting major as they delve into the minutia of tax codes, though this knowledge is a major source of income for accounting graduates.

Is it hard to get a CPA in Canada? ›

Is CPA Canada hard? CPA Canada has a pass percentage of around 80%, which perhaps tells us that it is not the most difficult course to clear. In addition, it offers enough legroom to the CPA candidates to ensure they are well prepared before they sit for the CFE.

How do I pass my CPA exam for the first time? ›

Here are 6 tips to help you study successfully:
  1. Create a study plan. ...
  2. Go through as many CPA multiple-choice questions as possible. ...
  3. Use CPA flashcards. ...
  4. Complete a set of 30 cumulative multiple-choice questions daily. ...
  5. Download a mobile app to do practice questions in your downtime.

Which part of the CPA exam should I take first? ›

Reasons To Take The FAR Section First

The most comprehensive of the tests you will take on your journey towards becoming a CPA is the Financial Accounting and Reporting (FAR) section.

Is a 75% on the CPA exam passing? ›

To pass a CPA Exam section, you must score a minimum of 75. Have you ever wondered how the AICPA calculates your CPA Exam section scores? Scores are reported on a scale that ranges from 0 to 99.

What is the pass rate for the CPA exam in Canada? ›

*In 2022 and 2021, there were two offerings of the CFE. The 71.3% and 73.6% pass rates are the combined averages of both the May and September CFEs. Overall, there is a decrease of 2-3% year-over-year, with 2022 CFE pass rate of 71.3%.

Can you get a 100 on the CPA exam? ›

You can get a score that ranges from 0 to 99 in each of the four sections of the CPA exam. The scores are calculated using a weighted combination of scaled scores from each of the portions in the different sections of the exam.

What is the average age of CPA candidates? ›

There are over 478,783 certified public accountants currently employed in the United States. 56.8% of all certified public accountants are women, while 43.2% are men. The average age of an employed certified public accountant is 43 years old.
Certified Public Accountant Gender By Year.
11 more rows
Sep 9, 2022

What is considered a good CPA score? ›

According to the AICPA a high CPA exam score is anything over 85. Since less than 50% of candidates don't get above a score of 75, a score of 85 is in the top 10 percentile. Remember, the CPA exam isn't scored on a percentage basis. It is a standardized test that is scored on percentiles.

Why do so many people fail the CPA exam? ›

Studying Inefficiently (Or Studying the Wrong Material)

Studying for the CPA exam is about discipline and efficiency. Many candidates make the mistake of either not creating a study schedule, or not sticking to that study schedule.

What school has the highest CPA pass rate? ›

Schools with Highest CPA Pass Rates
  • University of Pennsylvania: 90.9%
  • Rice University: 90.8%
  • University of Texas – Austin: 89.5%
  • Brigham Young University: 89.4%
  • Wake Forest University: 88.8%

Do I have to pay again if I fail CPA? ›

If you're wondering, “Do I need to pay again to retake a CPA Exam,” the answer is “yes.” It is costly to retake a failed exam because of the additional registration and/or re-application fees charged in many states.

What happens when you pass all 4 CPA exams? ›

As soon as you know that you have passed all four parts of the CPA Exam you may apply for licensure; there is no need to wait for your pass letter. Is an ethics examination required? Yes. However, it is not necessary to take the ethics examination until you are prepared to apply for the CPA license.

What happens when you pass all 4 parts of the CPA Exam? ›

After successfully passing all four sections of the CPA Exam, the next step is to complete the other requirements for obtaining a CPA license in the state in which you plan to ultimately practice as a CPA.

Are CPAs declining? ›

More than 300,000 U.S. accountants and auditors have left their jobs in the past two years, a 17% decline, and the dwindling number of college students coming into the field can't fill the gap.

Is the 2024 CPA Exam harder than the current exam? ›

Basically, the CPA Evolution initiative means that the CPA Exam will change by January 2024. And since you will need to demonstrate your skills in the core content areas plus a sub-discipline, the CPA Exam could become much more challenging.

Will 75 percent of current CPAs retire in the next 15 years? ›

Statistics from the AICPA suggest that 75 percent of current CPAs will retire in the next 10 to 15 years, leaving a huge vacuum in the profession.

Can you lose your CPA license in Canada? ›

Membership Suspensions, Reinstatements and Revocations

Your CPA Ontario membership can be suspended and eventually revoked if you have failed to comply with any of your CPA obligations as an individual or firm representative. For more information on suspension and revocation, review our By-law 7.6-7.8.

Does CPA expire Canada? ›

To maintain your public accounting rights in Ontario, you must renew your PAL annually through My Portal. Licences expire on October 31 each year. You must complete the PAL renewal process by October 1 in order to maintain the licence. Read about further PAL disclosure requirements for licensees and firms.

What month is best for CPA exam? ›

Use the summer and fall months to study for the exam with the goal of applying for an accounting position upon passing all four sections. Passing the exam will give you a huge advantage when looking to fulfill your experience requirements for licensure.

Is 4 hours enough time for the CPA exam? ›

In general, it is important to remember that there are four parts to the CPA exam that you will need to prepare for, and each should have a total of 80-160 minutes dedicated to that one specific area. Therefore, a rough estimate of your overall study time should amount between 350-450 hours in total.

Can I pass the CPA in 5 months? ›

It's a test of discipline; if you study you will pass” definitely rings true. Passing the CPA Exam in 5 months wasn't easy. It truly was a test of discipline. I was working full-time (50-60 hours week) and spending all the free time I had studying, which involved 30-40 hours per week and 20-30 hours on the weekends.

What are the new CPA Exam changes for 2024? ›

The 2024 CPA Exam will retain three of the four existing core sections — Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG) — and add three new Discipline Exam sections: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), and Tax Compliance and ...

What is the format for the far CPA Exam 2023? ›

There are five testlets in the FAR CPA Exam Format: two testlets consisting of multiple-choice questions (MCQs) and three testlets consisting of task-based simulations (TBSs). The MCQ component of FAR accounts for 50% of the exam score, while the TBS segment accounts for the remaining 50%.

What are the changes in AICPA 2023? ›

The AICPA on Jan. 4, 2023, unveiled updated Uniform CPA Examination® Blueprints. This is the official document of content eligible for assessment on the CPA exam. This comes as the AICPA is modernizing the CPA Exam, which will have a greater emphasis on emerging technology.

Does the CPA Exam ever expire? ›

A: No. Once you have passed all four sections of the Uniform CPA exam, your exam credits do not expire.

How long should you study for each section of CPA Exam? ›

On average, we find that candidates need to spend 150-160 hours studying for each CPA Exam section when using a review course. This number can go up or down depending on your needs. If you are unsure, it's better to overestimate the time you need, as this will help keep you on track when faced with unexpected setbacks.

What is the new passing score for the CPA Exam? ›

The CPA Exam is scored on a scale from 0 to 99, and a score of 75 is required to pass each of the exam's four sections.

Is the CPA exam harder than the bar? ›

It's definitely harder than the BAR exam and maybe even some medical board exams. And it's nearly impossible to pass once you're a working professional.
What are the pass rates for each section of the CPA Exam?
Exam SectionCumulative Pass Rate for 2021
3 more rows

How many people pass the far CPA exam on the first try? ›

Around 1 in 2 people will pass a specific section of the exam, and about 1 in 5 people will pass each section on their first try. Learn more about how hard is the CPA exam.

How soon can I retake a CPA exam? ›

When can I retake a failed exam section? You may retake a failed examination section at any time after you have received your score from the previous attempt of the same section. Where can I get additional information about the Uniform CPA Exam?

What to audit in 2023? ›

Hot spots identified for 2023 include:
  • Customer outcomes.
  • Operational resilience.
  • Cyber.
  • Critical third party service providers.
  • Digital assets.
  • Auditing crypto assets.
Jan 18, 2023

Will CPA be needed in the future? ›

Based on the U.S. Bureau of Labor Statistics, the job outlook for auditors and accountants from 2021 to 2031 is expected to see a 6% increase. This makes the accounting field, and careers with CPA licensure, a secure profession to pursue in the future.

Where is the AICPA engage 2023? ›

Wolters Kluwer Tax & Accounting is proud to be a Gold Sponsor at the 2023 AICPA ENGAGE conference in Las Vegas. Stop by our booth to meet with our team and find the right tax, accounting, workflow, firm management, and tax research solutions to help your firm succeed.

Which exam is easiest in CPA? ›

The 4 parts of the CPA exam are AUD, BEC, FAR, and REG. Each testlet is made up of multiple-choice questions, task-based simulations, or written communication tasks. Each exam is graded on a scale from 0 – 99, and the minimum passing score is 75. BEC has the highest pass rate, and FAR has the lowest pass rate.

What is the easiest CPA exam to pass? ›

However, Business Environment and Concepts (BEC) is largely considered to be the easiest CPA exam because it consistently has the highest pass rate.

How stressful is the CPA exam? ›

There is no denying that studying for the CPA Exam is an inherently stressful experience - stress and the CPA Exam can often go hand-in-hand. You can't completely eliminate that pre-exam anxiety, and it probably wouldn't be a good idea to do so because stress can be a motivator.


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