Multiple-choice questions
Find the reasoning behind the answer.
FAR / Deferred taxes · Adapted sample
We analyze every question across the patterns AICPA actually tests, then drill you exactly where you're weakest.
Under ASC 606, at which point should a company recognize revenue from a contract with a customer?
Your CPA study toolkit
Build your CPA study routine with lessons, video lectures, review tools, and exam-style practice.
Build your understanding.
Make the concepts stick.
Apply what you know.
Give your study time direction.
Available features depend on your plan. Compare access
A closer look at the tools behind your daily routine.
Lessons
Read a clear explanation, work through an example, and check your understanding while it is fresh.
Financial reporting communicates information about a business to investors, lenders, and other outside users. General-purpose financial statements serve a wide audience and follow standardized rules so readers can understand and compare the information.



A look inside the lecture library. Watch available video previews in your free account.
The practice that brings it together
Practice applying concepts, evaluating evidence, and working through exam-style decisions.
Multiple-choice questions
FAR / Deferred taxes · Adapted sample
Task-based simulations
FAR / Contingencies · Sample task
Independent CPAPass practice materials. Samples do not save account progress.
Explore CPAPass freeA little direction goes a long way
Organize your study around your exam date and available days.
Track topic progress and use practice accuracy to guide your review.
Turn your MCQ results into focused practice on topics that need attention.


Study materials across all six sections. Candidates take three core sections and one discipline.

CPAPass completely changed how I study. The practice questions are spot on, and the interface is incredibly intuitive. I passed FAR on my first try!

I was struggling to balance work and studying, but the targeted practice modes helped me focus on my weak areas. Highly recommend this to anyone taking the CPA exam.
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Financial Accounting & Reporting
3,500+ practice questions
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Monthly unlocks every section while your subscription is active. A bundle unlocks one section for 12 months with no recurring payment.
Swipe across the table to compare all three plans.
| Feature | Free$0 | Monthly$49/mo | Bundle$129 one-time |
|---|---|---|---|
| Choose your access | |||
| PriceThe amount charged for each option. | $0Forever | $49Per month | $129One-time per section |
| Section coverageThe CPA exam sections included with this option. | All 6With the Free daily limit | All 6 | 1 sectionYou choose the section |
| Access periodHow long the plan's access remains available. | Forever | MonthlyCancel anytime | 12 monthsNo subscription |
| Learn with guidance | |||
| Personalized study planBuild a section-specific schedule around your exam date, available study days, and progress. | Included | IncludedAll sections | IncludedPurchased section |
| Complete multi-format study libraryGo beyond a single lesson format with lessons, cheat sheets, flashcards, mnemonics, formulas, worked examples, decision trees, comparison tables, and more. | 3 core formatsLessons, cheat sheets, flashcards | All formatsAll sections | All formatsPurchased section |
| Check Your UnderstandingTap-to-reveal check questions inside every lesson, with answers and explanations. | Included | IncludedAll sections | IncludedPurchased section |
| Study videosVideo lectures across all six CPA exam sections. | LimitedAcross all sections | All videosAll sections | All videosPurchased section |
| Practice your way | |||
| MCQ practiceMultiple-choice questions with answer explanations. | 5 per dayAcross all sections | 20,000+Full question bank | 3000+Purchased section |
| Quick, Topic, Area, and Group practiceBuild sessions around the amount and subject you want to study. | Included | Included | IncludedPurchased section |
| CPA score report difficulty targetingChoose a difficulty level to focus practice on the challenge reflected in your CPA score report. | Adaptive only | Adaptive, Easy, Medium, or Hard | Adaptive, Easy, Medium, or HardPurchased section |
| Mixed MCQ + TBS practiceCombine both question types in one session to build exam-day range and stamina. | Not included | IncludedAll sections | IncludedPurchased section |
| Task-Based SimulationsWork through exhibits, calculations, and accounting decisions. | Not included | IncludedAll sections | IncludedPurchased section |
| Full-length mock examsTake timed, section-specific exams that mirror the real test experience. | Not included | IncludedAll sections | IncludedPurchased section |
| Mock exam debriefBreak down MCQ and TBS scores, pacing, weakest topics, and every recorded answer after an exam. | Not included | IncludedAll sections | IncludedPurchased section |
| Missed questions and bookmarksReturn to questions you missed or saved for later. | Included | Included | Included |
| Measure and improve | |||
| Readiness score, deep-dive, and topic masteryExplore coverage, accuracy, mastered topics, and your path from Learn to Exam Ready. | Included | Included | IncludedPurchased section |
| Blueprint-aligned performanceSee progress by CPA Blueprint area and topic group so you know where coverage is thin. | Included | IncludedAll sections | IncludedPurchased section |
| Progress tracking and streaksSee study activity and keep a consistent practice routine. | Included | Included | Included |
| Weakness Analysis and DrillFind weak topics from your results and create focused practice sessions. | Not included | IncludedAll sections | IncludedPurchased section |
Monthly renews every month until canceled. Bundles do not renew and expire 12 months after purchase. When paid access ends, the account keeps Free plan access.
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