CPA Exam Prep: Practice Test

Pass your CPA exam the first time. 1,100 original practice questions for FAR, AUD, REG and TCP, with explanations that teach the answer — and it all works offline.

CPA exam prep built for the gaps in a working week. Every question is written from scratch, teaches the concept or the computation, and cites the standard or Code section it comes from, so you always know where to look it up.

WHAT IS INSIDE
• 1,100 CPA practice questions across five decks
• CPA Foundations — accounting, audit and tax basics across all four sections
• FAR — statements, revenue, inventory, leases, bonds, consolidations, income taxes, cash flows, governmental and not-for-profit
• AUD — risk, evidence, internal control, sampling, going concern, ethics and every report modification
• REG — individual and entity tax, property and basis, professional responsibilities, business law
• TCP — advanced planning, distributions, partnership and S corporation basis, entity choice, gift and estate mechanics
• Timed section mocks for the FAR, AUD, REG and TCP exams
• Spaced repetition that brings back what you got wrong
• A readiness score and exam-date countdown
• Works offline. No account, no sign-up, no ads.

HOW IT WORKS
This CPA practice test is multiple choice, the same shape as the multiple-choice testlets on the real exam. Tap an answer and the explanation appears with the rule behind it. Miss one and smart review puts it back before you forget it — that is what turns a CPA review question bank into real retention.

Each timed section mock runs 50 questions in 90 minutes, drawn from that section's own bank, so exam day is not the first time you have sat under a clock.

EVERY CALCULATION, CHECKED
Depreciation, bond amortisation, earnings per share, deferred tax, basis, gains and losses — every computed answer is recomputed independently before it ships, so the answer key and the arithmetic cannot disagree.

BUILT FOR A LONG STUDY ARC
Streaks, a study heatmap, a question of the day, and a drill built from every question you have missed. Set your exam date and the home screen counts down.

ABOUT THE EXAM FORMAT
Each real section runs four hours across five testlets, and not all of them are multiple choice. This app covers the multiple-choice testlets ONLY. It ships the TCP discipline; BAR and ISC are not included. Tax items are written for the law the current testing window tests.

OFFICIAL SOURCES — THE COMPLETE LIST
Every question in this app is derived from these sources and no others:
• AICPA Uniform CPA Examination Blueprints — used for exam STRUCTURE only, never as a source of fact
• US GAAP concepts, cited by FASB Accounting Standards Codification topic number
• Auditing standards, cited by AU-C section number or PCAOB AS number
• The Internal Revenue Code and Treasury regulations — a US federal-government work in the public domain under 17 U.S.C. §105
• SEC regulations
• The Bankruptcy Code (11 U.S.C.)
• GASB standards for state and local governments
• The AICPA Code of Professional Conduct, cited by section number
• Treasury Circular No. 230 (31 CFR Part 10), practice before the IRS
• Established accounting fundamentals
• Established principles of U.S. commercial and common law (contracts, agency, sales, secured transactions)

Every question here is original text. No standard's text and no rate table is reproduced — we cite the section so you read it in your own materials, and nothing is taken from any other course or question set.

Not affiliated with, endorsed by, or approved by the AICPA, NASBA, or any state board of accountancy. Uniform CPA Examination® is a registered trademark of the American Institute of Certified Public Accountants, referenced only to indicate exam-prep compatibility. Independent study material with original practice questions — not actual exam content — and completing it does not grant licensure. The real exam reports a scaled score (75 to pass); practice percentages are study guidance only.