Free Practice Questions

Free CPA Practice Questions & Sample Tests

Answer one original, source-reviewed question from any CPA Exam section. No account is required to see the answer and every distractor explanation.

Start with a free CPA practice question for AUD, FAR, REG, BAR, ISC, or TCP. The sampler gives you the answer, explains every choice, and cites the primary source used to review the question. It is a quick learning check, not a readiness score or a full mock exam.

If you want a longer session, use the free CPA practice test to build a 25-question diagnostic. If you want to learn the testing software, use the official AICPA sample test instead.

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Try one free CPA practice question

Choose a section, answer the question, then review every option. FAR is selected first, but each section has its own original, source-reviewed sample.

FAR - Revenue Recognition

A retailer transfers control of a product to a customer on December 28. It sends the invoice on January 2 and receives cash on January 15. The product is the only performance obligation. Under Topic 606, when should the retailer recognize revenue?

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Create a free account for personalized FAR practice, or use the on-site diagnostic if you want a longer anonymous session first.

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Free PDF starter pack

Get 120 CPA MCQs across all six sections

We will email you six PDFs, one each for AUD, FAR, REG, BAR, ISC, and TCP. Every question includes the answer and a teaching explanation.

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What the official AICPA sample test is for

The official AICPA sample test is the best source for learning the format and functionality of the testing software. It includes material from all six sections and lets you see the correct answers. The AICPA says it is not scored and does not determine whether you are ready to take the CPA Exam.

Use it for interface familiarity

Practice the software format and tools before test day. Browser, display, operating-system, and security differences mean it may not behave exactly like the test-center driver.

Do not treat it as a 2026 question bank

The AICPA page says the sample-test content is current as of July 1, 2023. Use the current 2026 CPA Exam Blueprints to verify what is testable now.

Review the official AICPA sample-test instructions before using it. That official page is the source for the limits summarized above.

How to learn from each practice question

  1. Commit to one answer. Do not reveal the explanation while you are still deciding.
  2. Explain the rule in your own words. A correct guess is not the same as a reusable understanding.
  3. Review every distractor. Identify whether each wrong choice changes the rule, uses the wrong date or amount, or answers a different question.
  4. Choose the next practice format. Continue with section-specific drills for a topic gap, or use the longer diagnostic when you need a broader baseline.

Practice questions by CPA Exam section

These section pages own section-specific searches such as FAR practice questions. This page remains the general home for CPA questions, sample CPA questions, and the official sample-test path.

AUDAuditing and Attestation practice questionsFARFinancial Accounting and Reporting practice questionsREGTaxation and Regulation practice questionsBARBusiness Analysis and Reporting practice questionsISCInformation Systems and Controls practice questionsTCPTax Compliance and Planning practice questions

Turn one free question into a personalized study routine

Create your free CPAPass account to practice by section, keep your progress together, and continue beyond the sample questions on this page.

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