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CPA Practice Test Practice Questions

Uniform CPA Examination (AICPA) — Free CPA practice test covering the three core sections (AUD, FAR, REG) and the discipline sections (BAR, ISC, TCP) under CPA Evolution. Each sample question includes a detailed explanation so you build understanding, not just memorize answers.

260
Total Questions
4 hours per section
Time Limit
75 per section
Passing Score
$383.06 per section
Registration Fee

Free Sample Questions

Here are 5 free sample questions from our full bank of 400+ CPA Practice Test practice questions. Try them out below — click "Show Answer" to reveal the correct response and explanation.

1

AUD: An auditor is evaluating the design of internal controls over a client's revenue cycle. The client uses an automated system that matches sales orders to shipping documents before generating invoices. Which assertion is MOST directly addressed by this control?

AA) Existence/Occurrence of recorded revenue
BB) Completeness of recorded revenue
CC) Valuation and allocation of accounts receivable
DD) Rights and obligations over inventory
2

FAR: On January 1, Year 1, Company X purchased equipment for $120,000. The equipment has an estimated useful life of 8 years and a salvage value of $20,000. Using the double-declining-balance method, what is depreciation expense for Year 2?

AA) $30,000
BB) $25,000
CC) $22,500
DD) $15,000
3

REG: A single taxpayer with no dependents has wages of $85,000, interest income of $1,200, and contributes $6,000 to a traditional IRA (fully deductible). She also paid $4,500 in student loan interest. What is her adjusted gross income (AGI) for the current tax year, assuming all amounts qualify for above-the-line treatment up to applicable limits?

AA) $86,200
BB) $77,700
CC) $77,500
DD) $73,000
4

BAR (Business Analysis & Reporting): A company is preparing consolidated financial statements. The parent owns 80% of a subsidiary acquired at fair value. During the year, the subsidiary sold inventory to the parent for $200,000 (cost was $150,000). Half of this inventory remains in the parent's ending inventory. What amount of intercompany profit must be eliminated in consolidation?

AA) $50,000
BB) $40,000
CC) $20,000
DD) $25,000
5

ISC (Information Systems & Controls): Which of the following BEST describes a key benefit of segregation of duties (SoD) within an IT environment?

AA) It increases system processing speed by distributing workload across users
BB) It reduces the risk that a single individual can both perpetrate and conceal errors or fraud
CC) It eliminates the need for management review of system reports
DD) It guarantees that all transactions will be recorded accurately and completely

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About the CPA Practice Test

Format & Structure

Total Questions
260
Time Limit
4 hours per section
Format
Multiple choice + task-based simulations

Scoring & Cost

Passing Score
75 per section
Registration Fee
$383.06 per section

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Frequently Asked Questions

What is the CPA exam?

The Uniform CPA Examination is the licensing assessment administered by the AICPA and NASBA for candidates seeking to become Certified Public Accountants in the United States. It's the gateway to a CPA license, which is required for signing audit reports, certain tax filings, and many senior accounting roles. Under the new CPA Evolution model launched in 2024, candidates complete three required core sections plus one discipline section of their choice.

What are the four sections of the CPA exam under CPA Evolution?

Since January 2024, the CPA exam follows the CPA Evolution model. Every candidate takes three Core sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Regulation (REG). Then candidates choose ONE Discipline section: Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP). Whichever discipline you pick, you still earn the same CPA license -- there's no notation on the license itself.

What's the passing score on the CPA exam?

You need a 75 to pass each section. But here's the catch -- it's not a percentage. The CPA score is a scaled score from 0 to 99 that combines performance on multiple-choice questions and task-based simulations using a weighted formula. So a 75 doesn't mean you got 75% correct. Most candidates find the simulations carry significant weight, especially in FAR and BAR.

How much does the CPA exam cost?

Each of the four sections costs roughly $383.06 in examination fees as of 2026 (set by NASBA), and that's before state-specific application fees, which range from about $50 to $250 depending on jurisdiction. If you fail and retake, you pay the section fee again. Add review course costs (Becker, Roger, Gleim, etc. typically run $1,500-$3,500), and the total investment often lands somewhere between $3,000 and $6,000. Many employers reimburse some or all of these costs.

What are the eligibility requirements to sit for the CPA?

Eligibility varies by state, but most jurisdictions require 150 credit hours of college coursework, including a minimum number of accounting and business credits. A bachelor's degree alone (typically 120 hours) is usually not enough -- candidates often complete a master's degree or additional undergraduate coursework to reach 150 hours. Some states let you sit for the assessment with 120 hours but require 150 to be licensed. Check your state board's specific accounting/business credit breakdown before applying.

What is the 18-month rolling window?

Once you pass your first section, the clock starts. Historically you had 18 months to pass the remaining three sections, and if you didn't, the oldest passed section expired and you'd have to retake it. As of 2024, most jurisdictions extended this to 30 months, though the rules can still vary by state. The key takeaway: don't space your sections out too far. Plan to finish all four within roughly two years of passing your first one, and check your state board's current policy.

How long should I study for each CPA section?

Most candidates plan for 350-450 total study hours across all four sections, with FAR usually requiring the most time (often 120-160 hours on its own). A common pace is 80-120 hours per section spread over 6-10 weeks. AUD and REG tend to be lighter for candidates with audit or tax backgrounds. The disciplines (BAR, ISC, TCP) require around 80-100 hours each. Quality matters more than raw hours -- consistent daily practice with multiple-choice questions and simulations beats marathon weekend sessions.

Can I retake a CPA section if I fail?

Yes. As of 2024, NASBA allows continuous testing, meaning you can retake a failed section as soon as you receive your score and reapply -- there's no longer a mandatory waiting period between attempts in most jurisdictions. You'll pay the section fee again for each retake. Most candidates who fail benefit from reviewing their score report, identifying weak content areas, and putting in another 40-60 hours of focused practice before retesting.

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