CPA Exam Reference Materials: What Is Available?
See what the CPA Exam test center and software provide, including scratch paper, calculators, a spreadsheet, exhibits, and what cannot come inside.
What the exam provides
At a standard CPA Exam appointment, the test center provides scratch paper, pencils, and a hand-held calculator. The exam software includes a spreadsheet application, a four-function online calculator, and any exhibits attached to the item. Bring the required NTS and identification, but leave personal notes, books, paper, writing tools, and calculators outside the testing room.
The supplied-materials answer
The phrase reference materials causes confusion because it can mean three different things: physical supplies at Prometric, tools or exhibits inside the exam software, or publications listed in the CPA Exam Blueprints. Separate those categories before deciding what to bring or what to practice.
Blueprint references define testable scope, not an open-book promise
The 2026 Blueprint says each section introduction includes applicable reference literature and explains that those references are sources of subject matter eligible for assessment. AUD references, for example, include standards, laws, frameworks, and current textbooks. That list tells candidates where testable subject matter comes from. It does not say every complete publication will be searchable during the exam.
The Blueprint also describes applied research tasks that use excerpts of source materials. The safe test-day rule is narrow: if a task supplies an excerpt or exhibit, use what the item provides. Do not build a strategy around opening the entire standards library unless the current official software explicitly supplies that function.
| Category | Available material or tool | How to treat it |
|---|---|---|
| Admission documents | Correct NTS and required identification | Bring them for admission, but do not treat them as study references. |
| Test-center supplies | Scratch paper, pencils, and a hand-held calculator | Use the supplied items and return the paper and pencils at the end. |
| Exam software | Spreadsheet and four-function online calculator | Practice the official interface because the spreadsheet is not identical to Excel. |
| Question exhibits | Item-specific documents, data, and excerpts when supplied | Use the facts inside the item rather than outside notes. |
| Blueprint references | Sources that define eligible subject matter | Use them to set study scope, not as a guaranteed test-day library. |
Visual sources: NASBA 2026 CPA Exam Candidate Guide, AICPA CPA Exam frequently asked questions, 2026 Uniform CPA Examination Blueprints
The test center supplies scratch work and basic arithmetic
The 2026 Candidate Guide says scratch paper, pencils, and a hand-held calculator are provided. It also says the Launch Code from the NTS is written on the supplied paper. At the end of the session, the paper and pencils must be returned. If more writing space is needed, the original supply must be turned in before a replacement is issued.
That exchange rule changes how you should organize work. Label a scratch block with the testlet and question number, keep assumptions beside the calculation, and transfer any fact you still need into the response before exchanging the paper. The scratch sheet is temporary working space, not a record you can take home or revisit after submitting the testlet.
The software supplies calculation tools and item-specific evidence
- AICPA says candidates may perform standard financial calculations with a spreadsheet application or four-function online calculator. The spreadsheet is similar but not identical to Excel, so familiar keyboard habits are helpful but not sufficient evidence of readiness. The official sample test is the right place to check how the toolbar, formulas, copying, and resizing behave.
- Task-based simulations may include exhibits containing documents, communications, or data. Those exhibits are evidence for that item, not general study notes. Read the prompt first, identify the exhibit that can answer each requirement, and highlight only the detail that changes the response. Opening every exhibit without a question in mind creates motion without analysis.
- 1Read the current rulesVerify the Candidate Guide and Prometric policy instead of relying on an old test-day list.
- 2Practice the spreadsheetUse the official sample environment to learn the CPA Exam spreadsheet behavior.
- 3Plan compact scratch workRehearse layouts that fit the provided paper and can survive an exchange for a fresh supply.
- 4Leave personal aids outsideDo not take personal notes, books, paper, writing tools, or calculators into the testing room.
Visual sources: NASBA 2026 CPA Exam Candidate Guide, AICPA CPA Exam frequently asked questions, Prometric test center policies
Personal aids and approved exceptions follow different rules
- 1NASBA and Prometric prohibit personal books, notes, study material, paper not provided by the center, personal pens or pencils, and personal calculators in the testing room. Storing an item in a locker does not make it usable during the exam or a break. Security rules continue while the testing session remains active.
- 2An approved accommodation or a Prometric pre-approved item is not the same as an ordinary personal aid. Candidates who need a medical device, accessibility tool, or another exception should complete the official process before the appointment and confirm that the arrangement is attached to the scheduled session. A general article cannot authorize an exception at check-in.
Scope and source-date check
This guide focuses on what the test center supplies, what the software supplies, and what cannot enter the room. Use the CPA Exam day guide for the complete arrival, identification, security, and break checklist. Use the study-materials guide for books, courses, and preparation resources, and use the Blueprint guide for official content scope.
The cited Candidate Guide, AICPA FAQ, Blueprint, and Prometric policy were checked for this page on August 15, 2026. Test-center procedures and software can change. Reopen the current Candidate Guide and your appointment instructions shortly before testing, especially when an accommodation or pre-approved item affects the standard setup.
Claim-level material check
What is actually available, and where?
Each row separates an official test-day fact from the study assumption candidates often attach to it.
| Need | Officially available | Important boundary | Authority |
|---|---|---|---|
| Scratch work | Test-center scratch paper and pencils | Additional paper requires returning the original supply. | NASBA 2026 CPA Exam Candidate Guide |
| Basic arithmetic | Provided hand-held calculator and online four-function calculator | A personal calculator is not permitted in the room. | NASBA 2026 CPA Exam Candidate Guide AICPA CPA Exam frequently asked questions |
| Structured calculation | Exam spreadsheet similar to Excel | Similarity does not mean every Excel feature or shortcut is identical. | AICPA CPA Exam frequently asked questions |
| Task evidence | Exhibits or excerpts supplied with the item | Use item-specific evidence rather than outside material. | AICPA CPA Exam frequently asked questions |
| Content authority | Reference literature listed in the Blueprint | The list defines eligible subject matter, not a guaranteed open-book library. | 2026 Uniform CPA Examination Blueprints |
| Personal study aids | Not available in the testing room | Books, notes, study material, and personal paper are prohibited. | Prometric test center policies |
Your next three actions
Prepare for the actual workstation
- 1
Verify the current Candidate Guide and appointment instructions, including any approved accommodation or pre-approved item.
- 2
Use the official sample environment to rehearse the spreadsheet, calculator, exhibits, and testlet navigation.
- 3
Practice a timed set with compact scratch work, then remove any habit that depends on personal notes or desktop-only tools.
Continue with the right guide
Use these guides when your next question goes beyond the focus of this page.
Questions candidates ask
Do you get scratch paper on the CPA Exam?
Yes. The 2026 NASBA Candidate Guide says the test center provides scratch paper and pencils. You must return them after testing, and you must exchange the original supply before receiving additional writing space.
Can you use a calculator on the CPA Exam?
Yes, but do not bring a personal calculator. The Candidate Guide says a hand-held calculator is provided, and AICPA says the software also includes a four-function online calculator.
Does the CPA Exam use Excel?
The exam includes a spreadsheet application that AICPA describes as similar but not identical to Excel. Use the official sample test and spreadsheet guidance before test day rather than assuming every desktop Excel behavior will match.
Can I bring notes, books, or study materials into the testing room?
No. The NASBA Candidate Guide lists books, notes, study materials, personal paper, personal writing tools, and personal calculators among prohibited testing-room items. Approved accommodations and pre-approved items follow separate procedures.
Are the references listed in the CPA Exam Blueprints available during the exam?
The Blueprint lists sources of subject matter eligible for assessment. That list is not a promise that the full publications form an open-book library. Use only the tools and excerpts actually supplied in the test center or item.
Reviewed primary sources
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