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The revised Uniform CPA Examination consists of multiple-choice questions and condensed case studies called simulations. A tutorial and sample tests are available to help students and CPA candidates become familiar with the examination's format. Since the tutorial provides a guided review of the exam format and functionality, candidates should review the tutorial before trying the sample tests.
The sample tests offered here allow you to answer CPA Examination questions interactively and become familiar with the types of tasks required in the simulation portion of the computer-based test (CBT).
Four samples tests are offered – one for each exam section. The sets for Financial Accounting & Reporting (FAR), Audit & Attestation, and Regulation each contain five multiple-choice questions and one simulation. The Business Environment & concepts sample test contains only multiple-choice questions at this time. The samples are not representative of a complete exam and do not replace practice materials.
For each test, you can review the answers to each question after reviewing all of the questions. Note that the answers to the sample questions, which were prepared by AICPA Examination Team staff, are unofficial, and as such, are not considered official positions of the AICPA.
To access the sample questions, click on the link below . Please be sure to read the hardware and software requirements page that will appear before the tests are lanuched to ensure that your computer meets the minimum hardware and software requirements to run the tests.
If you encounter any problems, please contact AICPA Member Services at (888) 777-7077. Support is available 9 am to 5 pm eastern time, Monday through Friday, except for holidays.
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