CPA Practice Test

Test Sections

Regulation (REG)

Auditing and Attestation (AUD)

Business Environment and Concepts (BEC)

Financial Accounting and Reporting (FAR)

View / Download Test Questions

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About Free Cpa Practice Test (2024)

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The CPA, or Certified Public Accountant exam, is a crucial milestone for accounting professionals, evaluating knowledge and skills in areas such as auditing and attestation, business environment and concepts, financial accounting and reporting, and regulation. The exam format includes multiple-choice questions, task-based simulations, and written communication tasks, designed to assess your comprehensive understanding of accounting principles, practices, and the application of these in practical scenarios. Focus on demonstrating your expertise and analytical abilities without the constraints of time pressure.

PracBook's Learning Tools offer a suite of Free CPA Practice Tests featuring sample questions across the key topics covered in the CPA curriculum. These tests are key in assessing your readiness, providing valuable insights to effectively customize your study plan.

Our Free CPA Practice Tests are indispensable for thorough exam preparation. Progress through timed practice tests to become accustomed to the question formats and the demanding testing environment. Learn about the average time spent by other candidates before you start. Receive detailed feedback, including correct vs. incorrect answers, percentile rankings, scores, and graphical representations.

Prepare for auditing and attestation with Free CPA Practice Tests, covering topics such as audit planning, execution, and reporting, as well as evaluating controls and procedures. Enhance your understanding of the business environment and concepts, including corporate governance, economic concepts, and financial management. Ensure a solid grasp of financial accounting and reporting, with tests that cover financial statement preparation, reporting standards, and governmental accounting, as well as regulation, including tax, business law, and ethics.

While the journey to passing the CPA exam may seem challenging, PracBook's Free CPA Practice Tests offer a proven way to evaluate your skills and preparedness. Each question is designed to closely mirror real CPA exam scenarios. Whether you need to refine your knowledge in specific accounting areas or enhance your overall test-taking strategies, PracBook's Learning Tools guide you efficiently, boosting your confidence for the exam day. Start your path to CPA certification success with Free CPA Practice Tests at PracBook!

CPA - Certified Public Accountant

Overview

The Certified Public Accountant (CPA) designation is a highly respected credential in the field of accounting, awarded by the American Institute of Certified Public Accountants (AICPA) in the United States. The CPA exam is designed to test the skills and knowledge that accountants need to succeed in their profession.

Exam Structure

The CPA exam is divided into four sections, each of which must be passed within an 18-month window to earn the CPA designation:

  • Auditing and Attestation (AUD): Covers the principles and procedures of auditing and other services.
  • Business Environment and Concepts (BEC): Tests knowledge of the business environment and its impact on accounting.
  • Financial Accounting and Reporting (FAR): Focuses on financial reporting frameworks from different industry sectors.
  • Regulation (REG): Includes ethics, professional responsibilities, and federal taxation.

Format

  • Duration: Each section of the CPA exam is 4 hours long.
  • Question Types: The exam includes multiple-choice questions, task-based simulations, and written communication tasks.
  • Scoring: Each section is scored on a scale from 0 to 99, with a passing score being 75 or higher.

Eligibility

  • Education: Typically, candidates need a bachelor’s degree with 150 semester hours of education, including a significant number of accounting and business courses.
  • Experience: Some states also require a certain amount of professional accounting experience.

Registration and Fees

  • Registration: Candidates must apply to their state’s Board of Accountancy and may need to pay an application fee, examination fees, and ethics exam fees, where applicable.
  • Fees: Fees vary by state but generally include an initial application fee and separate fees for each exam section.

Preparation

  • Study Time: Candidates often spend several hundred hours preparing for each section of the CPA exam.
  • Materials: A variety of study materials are available, including courses, textbooks, and online resources provided by the AICPA and other organizations.

Additional Information

  • Official Website: AICPA - CPA Examination
  • Purpose: The CPA designation is essential for accountants who wish to practice in areas requiring state licensure, such as public accounting.