How many sections are on the CPA exam?

The CPA exam has 4 required sections: 3 core sections (FAR — Financial Accounting, AUD — Auditing, REG — Regulation) and 1 discipline section of your choice (BAR, ISC, or TCP).

What is the passing score for the CPA exam?

A score of 75 (on a scale of 0–99) is required to pass each CPA exam section.

How long do I have to pass all CPA exam sections?

Candidates have 30 months from the date they pass their first section to pass all remaining sections.

How many questions are in each CPA exam section?

Each section contains approximately 72–78 multiple choice questions plus task-based simulations (TBS). The exact number varies by section.

CPA AUD Practice Exam — Free 78-Question CPA Practice Test

Q01A CPA firm is auditing a large public company. The audit partner's spouse has just been promoted to a new role at the...Hard

Q02During the acceptance phase of a new audit engagement for a private company, the successor auditor requests permissio...Hard

Q03A CPA firm is designing its system of quality control. Which of the following policies would most likely satisfy the ...Medium

Q04An auditor is establishing an understanding with a client regarding the services to be performed for a non-issuer. Wh...Medium

Q05Under the AICPA Code of Professional Conduct, which of the following fee arrangements is prohibited for an audit client?Medium

Q06An auditor is documenting the results of an audit engagement. According to auditing standards, which of the following...Hard

Q07Which of the following situations most likely represents a violation of the AICPA Code of Professional Conduct regard...Medium

Q08In an audit of a non-issuer, the auditor discovers a material weakness in internal control. The auditor is not engage...Hard

Q09Which of the following statements best describes the concept of 'Professional Skepticism' as defined in auditing stan...Easy

Q10A CPA firm is subject to the independence rules of the Government Accountability Office (GAO) because it audits a gov...Hard

Q11According to the AICPA Code of Professional Conduct, which of the following actions by a CPA would be considered a vi...Easy

Q12An auditor is determining the appropriate materiality for a new audit client. Which of the following factors would mo...Hard

Q13An auditor uses the Audit Risk Model (AR = IR x CR x DR) to plan the audit. If the auditor assesses Inherent Risk (IR...Medium

Q14Which of the following factors would most likely increase Inherent Risk for the valuation assertion of the inventory ...Medium

Q15An auditor is assessing control risk for the sales cycle. The auditor observes that the software automatically preven...Medium

Q16While understanding the entity and its environment, the auditor learns that the industry is experiencing a significan...Easy

Q17Which of the following scenarios represents the greatest segregation of duties conflict in the revenue cycle?Hard

Q18An auditor is performing analytical procedures during the planning stage. The auditor notes that the company's gross ...Hard

Q19In the context of the COSO Internal Control framework, which of the following best describes the 'Monitoring' component?Medium

Q20An auditor decides to use the work of an internal auditor to assist in the audit of accounts payable. Which of the fo...Medium

Q21During the risk assessment of a manufacturing client, the auditor identifies that the company has complex derivative ...Medium

Q22Which of the following would be considered a 'General Control' in an IT environment?Medium

Q23An auditor is reviewing a client's use of a service organization for payroll processing. The auditor receives a Type ...Hard

Q24When planning an audit, the auditor should consider the concept of 'materiality' for the financial statements as a wh...Medium

Q25An auditor identifies a risk of material misstatement due to fraud related to management override of controls. Which ...Hard

Q26Which of the following statements correctly describes the relationship between 'Significant Risks' and internal contr...Hard

Q27An auditor is planning the audit of a new client. Which of the following procedures is required to be performed regar...Medium

Q28Which of the following is a 'Control Activity' component of internal control?Easy

Q29An auditor is calculating the sample size for a test of controls using attribute sampling. Which of the following cha...Hard

Q30In performing a search for unrecorded liabilities, which of the following procedures would be most effective?Medium

Q31An auditor sends positive confirmation requests to 50 customers. One customer replies indicating that the balance is ...Hard

Q32Which of the following procedures would be most appropriate for testing the existence of the client's investments in ...Easy

Q33An auditor is testing the completeness of the sales account. Which of the following audit procedures would be most re...Medium

Q34Which of the following situations would most likely require the auditor to use 'Variables Sampling' rather than 'Attr...Medium

Q35An auditor is reviewing the 'Repair and Maintenance' expense account. The primary objective of this procedure is to o...Hard

Q36Kiting is a fraud scheme involving the transfer of money between bank accounts. Which of the following procedures is ...Medium

Q37An auditor is evaluating the results of a variables sampling plan for accounts receivable. The calculated point estim...Hard

Q38Which of the following subsequent events would require adjustment to the financial statements (Type I event)?Medium

Q39An auditor is concerned about the valuation of the allowance for doubtful accounts. Which of the following procedures...Medium

Q40Which of the following is an example of 'Sampling Risk' of the type that leads to an incorrect acceptance (Type II er...Hard

Q41An auditor is auditing the fair value measurements of Level 3 assets (unobservable inputs). Which of the following is...Hard

Q42During the audit of inventory, the auditor observes the client's physical count. The auditor notices that several pal...Medium

Q43An auditor is preparing a management representation letter. Which of the following dates should be used for the letter?Easy

Q44Which of the following circumstances would most likely cause an auditor to issue a 'Qualified Opinion'?Hard

Q45An auditor is engaged to review the financial statements of a non-issuer under SSARS. During the review, the auditor ...Hard

Q46Which of the following is a requirement for an auditor to accept an engagement to audit a client's compliance with sp...Medium

Q47In a Group Audit, the group engagement partner decides not to make reference to the audit of a component auditor. Wha...Medium

Q48An auditor is performing a compilation engagement under SSARS. The client has omitted substantially all disclosures r...Hard

Q49Which of the following best describes the auditor's responsibility for 'Other Information' included in the annual rep...Medium

Q50An auditor is engaged to report on summary financial statements derived from audited financial statements. Which of t...Hard

Q51Which of the following procedures is most likely to assist an auditor in identifying related party transactions?Medium

Q52An auditor is testing the 'Rights and Obligations' assertion for accounts payable. Which procedure is most relevant?Hard

Q53Which of the following is a 'Type 2' subsequent event (Non-recognized event)?Medium

Q54An auditor is testing the completeness of the payroll expense. Which of the following analytical procedures would be ...Medium

Q55Which of the following statements is true regarding the auditor's communication with those charged with governance (t...Medium

Q56An auditor is testing the 'Presentation and Disclosure' assertion. Which of the following is a primary concern?Easy

Q57In an agreed-upon procedures engagement under SSAE, which of the following is prohibited?Medium

Q58Which of the following is a key difference between a Review engagement and an Audit engagement?Easy

Q59An auditor discovers that the client has not capitalized a material lease that meets the criteria for a finance lease...Medium

Q60Which of the following is required for an auditor to issue an audit report with 'Dual Dating'?Hard

Q61An auditor concludes there is substantial doubt about an entity's ability to continue as a going concern for a reason...Medium

Q62Which of the following is a mitigating factor that might alleviate an auditor's substantial doubt about a going concern?Medium

Q63An auditor is testing the 'Occurrence' assertion for sales. Which procedure is most appropriate?Medium

Q64Under PCAOB standards, which of the following is a requirement regarding 'Critical Audit Matters' (CAMs)?Hard

Q65An auditor is unable to observe the counting of physical inventory at the beginning of the year. The auditor was able...Hard

Q66Which of the following is a requirement for 'Preparation' engagements under SSARS?Medium

Q67An auditor is auditing a client that uses a 'Special Purpose Framework' (e.g., Cash Basis). Which of the following is...Medium

Q68Which of the following is a 'Type 1' error in audit sampling?Medium

Q69An auditor is testing the 'Cutoff' assertion for inventory. Which procedure is most relevant?Medium

Q70Which of the following is an 'Examination' engagement under SSAE?Medium

Q71When auditing a client's accounting estimates (e.g., warranty reserve), which of the following is NOT a required proc...Medium

Q72An auditor is using 'Probability-Proportional-to-Size' (PPS) sampling. Which of the following is a characteristic of ...Hard

Q73Which of the following would be considered a 'Material Weakness' in internal control?Medium

Q74An auditor is performing a review of interim financial information for a public company. Which of the following proce...Medium

Q75Which of the following is true regarding the 'Management Representation Letter'?Easy

Q76An auditor is auditing the 'Completeness' of the cash balance. Which procedure is most appropriate?Medium

Q77Which of the following is a 'Pro Forma' financial statement engagement?Medium

Q78An auditor is testing the 'Existence' of accounts receivable. The auditor sends positive confirmations. A customer re...Hard

CPA AUD Practice Exam

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