Get familiar with the CPA Exam by practicing with our sample tests

It’s important for you to be familiar with the format and functionality of the CPA Exam testing software before your test day. Our sample tests are shorter versions of each exam section that use the software you’ll experience in a test center (you will need to use your own Microsoft® Excel, and the Authoritative Literature provided in the sample test is a condensed version).

While these are not complete, four-hour exam sections, each sample test gives you a selection of multiple-choice questions (MCQs), task-based simulations (TBS), and written communications tasks (WCT) as they would appear on the real exam. Completing each sample test may take you up to two hours. You will not receive a score for completing a sample test, and it will not determine your readiness to take the CPA Exam. The sample tests do give you the correct answers or model responses along with explanations for each. You can find answers to any questions you may have about the different features and tools of the exam software under the “HELP” icon in the toolbar of each sample test.

Note:If you apply for special testing accommodations (JAWS® or ZoomText® Magnifier/Reader), please click here.

If you apply for simple screen reader accommodations ( ClaroRead ) only, use the sample tests linked below.

Before using the sample tests, we recommend that you view the tutorial videos to learn about the various tools and functions of the CPA Exam software. Answers to additional questions are found in the sample test FAQs.

NOTE: Sample tests require an HD monitor. If you do not have an HD monitor, you will have to adjust the format of your screen size by clicking (CTRL +) in order to see the entire page and have the full functionality of the test.

There may be occasions when laws, regulations, and accounting and auditing standards change and the Sample Test is not updated in accordance with the Board of Examiners’ Policy on New Pronouncements, resulting in obsolete content on the Sample Test. Since the primary purpose of the Sample Test is to have our candidates become comfortable with the Exam format and functionality, we will update obsolete Sample Test content as soon as is practically possible in conjunction with other changes. The content on the Sample Test is current as of October 1, 2021.

All content on the CPA Examination is regularly and rigorously reviewed for alignment with the Board of Examiners’ Policy on New Pronouncements.

Sample tests for each CPA Exam section are found below.

The AUD sample test will help to familiarize you with the exam software as well as provide examples of content tested in the Auditing and Attestation section.

The BEC sample test will help to familiarize you with the exam software as well as provide examples of content tested in the Business Environments and Concepts section.

The FAR sample test will help to familiarize you with the exam software as well as provide examples of content tested in the Financial Accounting and Reporting section.

The REG sample test will help to familiarize you with the exam software as well as provide examples of content tested in the Regulation section.