The computer-based Uniform CPA Examination consists of multiple-choice questions and simulations (case studies) that test the knowledge and skills required of entry-level CPAs. To familiarize candidates with the format and functionality of the examination, a tutorial and sample tests are provided.

IMPORTANT NOTICE

Candidates are responsible for reviewing the Uniform CPA Examination tutorial and sample tests. Thorough familiarity with the examination’s functionality, format, and directions is required before candidates report to test centers. Failure to follow the directions provided in the tutorial and sample tests, including the directions on how to respond, may adversely affect candidate scores.

The Tutorial

The tutorial is basically a guided tour of the CPA Examination. It demonstrates what candidates should expect in terms of question types, what tools and resources they will have to work with and how to use them, and how they will be expected to navigate through the various parts of the examination. The tutorial is NOT available at test centers. It does NOT contain actual examination content.

The Sample Tests

Sample tests provide candidates with a preview of the real examination experience. They give them an opportunity to become familiar with examination format and content, and also to observe examination functionality in action. (Candidates are advised to learn how the examination functions by reviewing the tutorial before they review the sample tests.)

Sample test software allows candidates to download and answer a set of multiple-choice questions for all sections, as well as one simulation for sections that contain simulations. Sample tests provide answers to sample questions but are NOT intended for use as study materials in preparation for the examination

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