Where To Find Sample CPA Exam Questions?

Almost every student will use Sample CPA Exam Questions as a study tool.  With the exception of the BEC section, multiple choice questions (MCQ’s) are 50% of the total exam score. You have to ace the MCQ’s if you have any chance of passing.

Most of the major CPA Review courses offer some sample CPA exam questions. Many students purchase supplemental questions in order to get in even more practice reps.

In this article we will delve in to the following five issues help you use CPA questions more effectively :

  1. Which company provides the best CPA exam questions?  We will rank and rate the top 3 providers of CPA practice tests.
  2. At what stage should a candidate start practicing CPA exam sample questions? We will give our opinion on whether you should start using practice questions at the start of your studies.
  3. How many CPA sample questions should each student use?  We will show you how to determine the optimal number of practice questions you need to complete before the CPA exam.
  4. Are there any disadvantages of using sample CPA exam questions? You need to be aware that there are some key differences between a practice test and what you will encounter at a Prometric test site.
  5. Are there any free CPA practice exams? The Web has some valuable free resources but you you need to filter through a lot of garbage CPA tests. We will steer you towards the best free CPA exams.

CPA Practice Questions Ranked and Rated:

There are three main companies that offer sample CPA exam questions. Here are our rankings and reviews of each option:

#1 CPAarmy.com

CPA Army offers a free CPA practice exam for each section (AUD, BEC, FAR, REG).   The company offers approximately 450 MCQ’s for each section of the exam. The cost is $57 which is a bargain. The company offers a money back guarantee which is rare in this industry.

The quality of CPA questions is on a par with a major CPA review course like Becker. The CPA sample questions are updated in accordance with AICPA changes.

A big advantage of CPA Army sample CPA questions is that you can always request an updated set of practice questions. Just because you fail, does not mean that you have to order an additional package of questions.

The main advantage of CPA Army’s test bank is that it is the most affordable high quality option at only $57. For students who have already shelled out $3,000 on a CPA review course, who wants to pay $300 on a additional MCQ’s?

The CPA practice questions are slightly more difficult than what you would encounter on exam day. In addition, CPA Army offers four previously released AICPA exams for each section.

One of the disadvantages of the CPA Army sample exams is that they do not offer simulation questions. Most students complain that simulations are the hardest part of the CPA exam since AICPA changed the format in 2017.

However, given the high quality of CPA exam questions and the low price point, CPA Army is a top provider.

Sample CPA Exam Questions

 AUD Multiple Choice Questions                   BEC Multiple Choice Questions

FAR Multiple Choice Questions                    REG Multiple Choice Questions

#2 Wiley Test Bank

Wiley offers an online test bank that features about 6000 multiple choice questions and 200 Enhanced Simulations.  Wiley offers their product in the form of a subscription. Each section costs $150 and 20% discounts are readily available.

Wiley offers a free 14 day trial that let’s you test drive their subscription. However, you will not get access to the full suite of questions.

Wiley questions are of moderate difficulty and some students report that Wiley questions are actually harder than AICPA questions.

The Wiley test bank has done a good job of replicating the look and feel of a Prometric exam. If you take a sample test using the AICPA website you can see that Wiley has copied the exact same format as the MCQ’s.  However, it is important to not that Wiley questions do not get easier or harder depending on your score. Wiley does not have an algorithm that can adjust the test in accordance with your proficiency. All of your sample CPA questions will be of the same level of difficulty which is not consistent with the actual exam.

Another problem with the Wiley test bank is that you have to buy another subscription if you fail the exam. For example, if you bought a subscription for the AUD exam in 2019 and failed, you would have to buy another subscription in order to get access to the 2020 question bank. Since 35% of test takers fail the exam, it can be quite costly to continually upgrade your Wiley subscription.

Unfortunately, since you are looking at least $450 for all four CPA sections and most likely even more money if you fail a section, Wiley is simply too expensive to be awarded the gold star of CPA exam questions.

#3 CPAreviewforfree.com

This useful website offers a free version of a CPA review course. In addition, they offer a handy test bank of MCQ questions divided by section.

They offer 1000 MCQ’s for free and 4200 questions for $37/mo.

I like the layout of the site once you register. It is clean and functional.

The questions are all organized by category.  For example for Internal Control (AUD), there would be four subsections that you can practice.

General Understanding -27 Sample CPA Exam Questions

Assessing Control Risk -25 Sample CPA Exam Questions

Test of Controls – Transaction Cycle -34 Sample CPA Exam Questions

Communication with Audit Committee – 7 Sample CPA Exam Questions

Reporting on Internal Control – 13 Sample CPA Exam Questions

Their sample CPA exam questions are harder than the Prometric exam.   I also do not like to get the answer to a sample CPA question right away. I prefer to check the answers at the end as I can complete one testlet of approximately 30 questions in one sitting.

 How Should You Use Sample CPA Exam Questions?

After you have chosen your CPA sample test provider, the next question is to how use all of these practice questions?

Some students do not try to simulate an actual exam but rather are only interested in working on trouble spots. For example, if you are studying for the FAR section and you feel that you are weakest in Business Combinations and Consolidations (BCC) you might only practice MCQ’s for that section. You could take 30 questions and test your score for BCC questions. If you continue to score under 75% you would do another 30 questions until you felt reasonably comfortable. Using this strategy you would mainly focus on your weak subjects rather than take MCQ’s for an entire section.

Other students like to recreate the actual CPA exam experience. Using this strategy you would block off the time that is required to write each section. For example, you would block off 4 hours to recreate the Auditing exam experience. You would allocate 1 minutes for each question and complete 72 MCQ’s in total. Afterwards, you would complete 8 simulations. Similarly, if you were recreating the BEC exam, you would allocate 4 hours for the total exam. Since the BEC contains simulations and written communication tasks you would need to practice questions other than MCQ’s.

What is the optimal number of CPA exam questions?

I’m often asked, “how many practice questions should I do before the CPA exam?”

The answer depends on your current proficiency and how much time you have to study.

In general, to prepare for the CPA exam, I recommend that you take one testlet (30 CPA practice questions) per day. If you do this in the last month of studying you will have taken 900 questions prior to exam day. Many candidates also take 2 practice exams on weekends which equates to an additional 240 CPA practice questions. Another strategy is to start using the sample CPA exam questions 4-6 weeks before the exam date. Similarly, you would focus more on the SIMS in the last month of studying.

However, only half of  students only have time to use about 400-500 CPA practice questions before exam day. If you are pressed for time you should be able to assess your level of preparedness with 500 questions. One strategy is to take one testlet every second day. Another strategy is to create mock exam scenarios where you take a full exam (3 testlets) on both days of the weekend in the last month of studying. You might find that your scores drop by the time you take the last testlet of the day as fatigue has set in.

In general you should see an upward trajectory in your practice scores. Most students start out scoring in the low 70’s and then gradually move up to the mid-80’s right before test day. You will also find that the CPA test bank questions are harder than what you will experience when taking the CPA exam.

 The Disadvantages of Using CPA Sample Questions

The main problem with using CPA sample questions is that you might fool yourself into thinking that you are more prepared than you really are. For example, someone who scores over 80 would probably take his foot off the accelerator and coast into exam day.  There is not a single CPA review course that can offer you test questions that will actually be on the actual exam. Recent CPA exam questions are guarded like Fort Knox. The actual Prometric exam may feature content that is different than your CPA practice questions.

Another major problem with all sample CPA exams is that nobody uses a testing algorithm similar to the Prometric experience. The key feature of the Prometric exams is that the questions you are asked are totally dependent on how well or how poorly you are doing on the exam. There are countless stories of students bragging about how “easy” the MCQ’s were only to later find out that they failed miserably. If you use practice exams for the CPA you will be scored on a percentage basis which is totally different than the “real thing” that has offers a variable test.

All in all, CPA practice questions are a valuable resource. However, you should be aware that there are some huge differences between a practice CPA exam and an actual exam administered by Prometric. You never can be sure that your practice scores will translate into a high score on game day.

Are there any free CPA practice exams?

Free CPA resources are usually outdated. However, if you are looking to save a little money, we have provided some free sample CPA tests that you can practice online. Each sample test covers one section of the CPA exam. The sample tests are 35 questions.

You can find free CPA sample tests for the AUD, BEC, FAR and REG sections.

Here are the links to get started and don’t forget to check out our outstanding study materials to make sure you pass the test.

Auditing and Attestation Sample Test
Financial Accounting & Reporting Sample Test
Business Environment & Concepts Sample Test
Regulation Sample Test

AICPA Practice Exams

Finally, AICPA site also offers a free practice exam with simulations.

The AICPA Sample Test includes a multiple choice testlet and a simulation testlet for all four sections. Unfortunately, the AICPA sample tests are only half the length of the real exam. On average, the AICPA practice tests take under two hours to complete.

Each sample test has five testlets with 10 MCQs and 6 TBSs, except BEC, which has 10 MCQs, 3 TBSs and 2 WCTs.

Passing the CPA exam requires more than hard work; it requires a plan of attack and the discipline to execute your plan.

For most college tests, you can pass if you cram hard the night before the exam. However, the CPA exam covers a tremendous amount of content that cannot be absorbed in a short period of time. Subsequently, test takers must plan out their study schedule in order to be successful.

A big part of your study time should be devoted to using sample CPA exam questions.