CPA Practice Test

276 questions90 minutesDetailed explanationsInstant scoring

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About the Real CPA Exam

The CPA (Certified Public Accountant) Exam is the professional licensing exam for accountants in the United States. Passing the CPA Exam is required to become a licensed CPA. The exam covers auditing, business environment and concepts, financial accounting, and regulation. It is considered one of the most challenging professional certification exams.

Our CPA Practice Test

Our CPA practice test contains 276 original questions covering all four CPA exam sections. Questions match the AICPA's content specifications and test both knowledge recall and application of accounting principles to real-world scenarios.

What to Expect

Auditing and Attestation (AUD): Audit procedures, evidence, reporting, and professional responsibilities.
Business Environment and Concepts (BEC): Corporate governance, economics, financial management, and IT.
Financial Accounting and Reporting (FAR): US GAAP, governmental accounting, and financial statements.
Regulation (REG): Federal taxation, ethics, business law, and professional responsibilities.
You receive section scores and an overall assessment of readiness.
Every question includes a detailed accounting explanation.

Try a Sample Question

CPA — Sample

A partner at Lyra & Associates, CPAs, holds a direct financial interest in Stellar Dynamics Corp., a privately held technology company. Lyra & Associates has been engaged to perform the annual financial statement audit of Stellar Dynamics Corp. The financial interest held by the partner is considere

A The firm's independence is not impaired as long as the partner is not involved in the audit engagement.

B The firm may proceed with the audit if the partner's financial interest is placed in a blind trust.

C The firm's independence is impaired, and Lyra & Associates cannot perform the audit unless the partner divests the material direct financial interest.

D The firm's independence is not impaired because Stellar Dynamics Corp. is a privately held company.

Explanation. The correct answer is that the firm's independence is impaired, and Lyra & Associates cannot perform the audit unless the partner divests the material direct financial interest. The AICPA Code of Professional Conduct states that a covered member (which includes partners in the firm) cannot have a direct financial interest that is material to the covered member's net worth in an attest client. Such

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