Expert
American Institute of CPAs (AICPA)Certified Public Accountant
The CPA Exam (CPA Evolution format, from 2024) has three core sections (FAR, AUD, REG) and one discipline section (BAR, ISC, or TCP). All four sections must be passed within 30 months. Each section is scored 0–99 with a passing score of 75.
4 sections · ~72–78 MCQs + TBS per section · pass 75/99Pass mark: 75 / 99 per section2,000 practice questions
Sample questionHardQ1 · 1 mark
According to the FASB Conceptual Framework, which of the following statements correctly describes the trade-off between the fundamental qualitative characteristics of relevance and faithful representation?
Exam topics
FAR — Financial Accounting & Reporting
US GAAP financial statements, governmental accounting, non-profit accounting, revenue recognition (ASC 606), leases (ASC 842), and consolidations.
AUD — Auditing & Attestation
Audit planning, risk assessment, internal controls, evidence gathering, audit reports, ethics under AICPA Code, and PCAOB standards.
REG — Regulation
Federal taxation (individuals, corporations, partnerships), tax planning, business law, and professional ethics under Circular 230.
BAR — Business Analysis & Reporting
Financial statement analysis, managerial accounting, budgeting, cost accounting, and financial modelling. One of three Discipline sections.
ISC — Information Systems & Controls
IT governance, cybersecurity risk, data management, COBIT, SOC reports, and information systems controls. One of three Discipline sections.
TCP — Tax Compliance & Planning
Advanced individual and entity tax compliance, tax strategies, deferred taxes, and international tax considerations. One of three Discipline sections.
Practice exams
CPA FAR Practice Exam
Comprehensive practice exam for the Financial Accounting and Reporting (FAR) section of the CPA exam. This exam focuses on questions covering the 2026 AICPA Blueprints, including Conceptual Framework, Financial Statement Accounts, Specific Transactions, and Governmental Accounting.
Hard
CPA AUD Practice Exam
Comprehensive practice exam for the Auditing and Attestation (AUD) section of the CPA exam. This exam covers Ethics, Professional Responsibilities, Risk Assessment, Audit Procedures, Evidence, and Reporting.
Hard
CPA REG Practice Exam
Comprehensive practice exam for the CPA Regulation (REG) section, covering Ethics, Business Law, and Federal Taxation (Individual, Entity, Property). Designed to simulate complex exam scenarios.
Hard
CPA BAR Practice Exam
Comprehensive practice exam for the CPA Business Analysis and Reporting (BAR) discipline. This exam covers Business Analysis, Financial Statement Analysis, Technical Accounting, and Data Analytics, simulating the complexity of the actual CPA exam.
Hard
CPA ISC Practice Exam
Comprehensive practice examination for the CPA Information Systems and Controls (ISC) discipline. This exam covers the 2026 AICPA Blueprint areas: Information Systems and Data Management, Security, Confidentiality and Privacy, and SOC Engagements.
Hard
CPA TCP Practice Exam
Comprehensive practice exam for the CPA Tax Compliance and Planning (TCP) Discipline section. This exam covers advanced individual taxation, personal financial planning, entity tax compliance, and entity tax planning, simulating the depth and complexity of the actual exam.
Hard
CPA FAR Practice Exam 2
A comprehensive 50-question practice exam covering Financial Accounting and Reporting (FAR) content based on the 2026 AICPA Blueprint. This exam tests knowledge of US GAAP, FASB ASC standards, GASB requirements, and SEC regulations across three core areas: Financial Reporting (30-40%), Select Balance Sheet Accounts (30-40%), and Select Transactions (25-35%). All questions require deep understanding and application of accounting principles at the Remembering & Understanding, Application, and Analysis skill levels.
Hard
CPA AUD Practice Exam 2
Comprehensive practice exam for the CPA Auditing and Attestation (AUD) Core section, aligned with the 2026 AICPA Blueprints. Covers Ethics, Risk Assessment, Evidence, and Reporting with a focus on professional judgment and application of standards (AU-C, PCAOB, AT-C, AR-C, GAO).
Hard
CPA REG Practice Exam 2
Practice exam for the CPA Regulation (REG) section, aligned with 2026 AICPA Blueprints. Covers Ethics, Business Law, and Federal Taxation of Property, Individuals, and Entities.
Hard
CPA BAR Practice Exam 2
Comprehensive practice exam for the CPA Business Analysis and Reporting (BAR) discipline section. Covers Business Analysis (Area I), Technical Accounting (Area II), and State & Local Governments (Area III) based on the 2026 AICPA Blueprints.
Hard
CPA TCP Practice Exam 2
Comprehensive practice exam for the CPA Tax Compliance and Planning (TCP) discipline. This exam covers complex individual and entity tax compliance, planning strategies, and property transactions, aligned with the 2026 AICPA Blueprints.
Hard
CPA ISC Practice Exam 2
Comprehensive practice exam for the CPA Information Systems and Controls (ISC) discipline, strictly aligned with the 2026 AICPA Blueprint. Covers Information Systems, Data Management, Security, Regulations (HIPAA, GDPR, NIST), and SOC Engagements.
Hard
CPA FAR Practice Exam 3
Comprehensive practice exam for the CPA Financial Accounting and Reporting (FAR) Core section, aligned with the 2026 AICPA Blueprints. Covers Financial Reporting, Select Balance Sheet Accounts, and Select Transactions with a focus on application and analysis skills.
Hard
CPA AUD Practice Exam 3
Comprehensive practice exam for the CPA Auditing and Attestation (AUD) CORE section, designed to simulate the difficulty and content distribution of the 2026 AICPA Blueprints. Covers Ethics, Risk Assessment, Evidence, and Reporting with a focus on high-level application and analysis.
Hard
CPA REG Practice Exam 3
Comprehensive practice exam for the CPA Regulation (REG) section, covering Federal Taxation, Business Law, and Ethics based on the 2026 AICPA Blueprints. Focuses on complex applications, multi-step calculations, and scenario analysis.
Hard
CPA BAR Practice Exam 3
Comprehensive practice exam for the CPA BAR (Business Analysis and Reporting) discipline section. Covers Business Analysis (Area I), Technical Accounting (Area II), and State & Local Governments (Area III) based on the 2026 AICPA Blueprints.
Hard
CPA TCP Practice Exam 3
Comprehensive practice exam for the CPA Tax Compliance and Planning (TCP) discipline. This exam covers complex individual and entity tax compliance, planning strategies, and property transactions, aligned with the 2026 AICPA Blueprints. It focuses on Application and Analysis skills with scenarios requiring multi-step reasoning.
Hard
CPA ISC Practice Exam 3
Comprehensive practice exam for the CPA Information Systems and Controls (ISC) discipline, covering Information Systems, Data Management, Security, and SOC Engagements based on the 2026 AICPA Blueprint.
Hard
CPA FAR Practice Exam 4
Practice exam for the CPA Financial Accounting and Reporting (FAR) Core section, aligned with the 2026 AICPA Blueprints. Covers Financial Reporting, Select Balance Sheet Accounts, and Select Transactions with a focus on application and analysis skills.
Hard
CPA AUD Practice Exam 4
Comprehensive practice exam for the AUD Core section of the CPA Exam (2026 Blueprint). Focuses on Auditing and Attestation standards, including AICPA (AU-C), PCAOB (AS), SSAE, SSARS, and Government Auditing Standards. Designed to test Application, Analysis, and Evaluation skills.
Hard
CPA REG Practice Exam 4
Comprehensive practice exam for the CPA Regulation (REG) section, covering Federal Taxation, Business Law, and Ethics based on the 2026 AICPA Blueprints.
Hard
CPA BAR Practice Exam 4
Comprehensive practice exam for the CPA BAR (Business Analysis and Reporting) discipline section. This exam covers Business Analysis (Area I), Technical Accounting (Area II), and State & Local Governments (Area III).
Hard
CPA TCP Practice Exam 4
Comprehensive practice exam for the CPA Tax Compliance and Planning (TCP) discipline. This exam covers advanced individual and entity tax compliance, planning strategies, and property transactions, aligned with the 2026 AICPA Blueprints. It focuses on complex scenarios requiring application and analysis skills.
Hard
CPA ISC Practice Exam 4
Comprehensive practice exam for the CPA Information Systems and Controls (ISC) discipline, covering Information Systems, Data Management, Security, and SOC Engagements based on the 2026 AICPA Blueprint.
Hard
CPA FAR Practice Exam 5
Comprehensive practice exam for the Financial Accounting and Reporting (FAR) Core section, aligned with the 2026 AICPA Blueprints. Covers Financial Reporting, Select Balance Sheet Accounts, and Select Transactions with a focus on application and analysis skills.
Hard
CPA AUD Practice Exam 5
Practice exam for the CPA Auditing and Attestation (AUD) Core section, aligned with the 2026 AICPA Blueprints. Covers Ethics, Risk Assessment, Further Procedures, and Reporting with a focus on professional skepticism and complex application.
Hard
CPA REG Practice Exam 5
Comprehensive practice exam for the CPA Regulation (REG) section, aligned with the 2026 AICPA Blueprints. This exam covers Ethics, Business Law, and Federal Taxation (Property, Individuals, and Entities).
Hard
CPA BAR Practice Exam 5
Comprehensive practice exam for the CPA BAR (Business Analysis and Reporting) discipline section. Covers Business Analysis (Area I), Technical Accounting (Area II), and State & Local Governments (Area III), focusing on Application and Analysis skills.
Hard
CPA TCP Practice Exam 5
Comprehensive practice exam for the CPA Tax Compliance and Planning (TCP) discipline, aligned with the 2026 AICPA Blueprints. This exam covers advanced individual and entity tax compliance, tax planning strategies, and property transactions.
Hard
CPA ISC Practice Exam 5
Comprehensive practice exam for the CPA Information Systems and Controls (ISC) discipline. This exam covers Information Systems and Data Management, Security, Confidentiality and Privacy, and SOC Engagements based on the 2026 AICPA Blueprint.
Hard
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