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Free CPA Exam Practice Test (All Six Sections)

Six timed mini-tests — one for each Core and Discipline section — with original multiple-choice questions and a task-based simulation in each.

6practice tests67scored questions3 hr 37 min total12sections
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What this practice test covers

Pick a section and you get a short module built like the real thing: about 10 multiple-choice questions, then one task-based simulation (TBS). Every question is tagged to its content area in the AICPA's 2026 Blueprints, so your results break down by area.

  • AUD — independence, risk assessment, evidence and reporting, plus an assertions-matching simulation.
  • FAR — reporting, balance sheet accounts and transactions, plus a journal-entry simulation.
  • REG — ethics and Circular 230, business law, and individual and entity tax, plus a gross-income simulation.
  • BAR — ratios, variances, capital budgeting, technical accounting and government, plus a labor-variance simulation.
  • ISC — IT controls, data, security and SOC reports, plus a control-classification simulation.
  • TCP — individual planning, entity compliance and planning, and property transactions, plus a partner-basis simulation.

Tax questions assume federal law for the 2025 tax year unless a question says otherwise.

How the timing maps to the real exam

Each real section gives you four hours for everything. We split that time by how much of the score each item type carries (50/50 in most sections, 60/40 MCQ/TBS in ISC), then applied that pace to this test's question count. For example, AUD's 78 MCQs are worth half the score, which works out to roughly 1.5 minutes per MCQ; FAR's 50 MCQs get about 2.4 minutes each. That's a planning pace, not an AICPA rule — on test day you manage the four hours however you like.

How to use it

Exam mode runs the clock and shows answers at the end. Practice mode shows the answer and explanation after each question. Start with exam mode for the section you're studying now, then use practice mode to work through your misses. The simulation is scored all-or-nothing here, but the review shows how many parts you got right.

How the real CPA Exam is scored

The real exam reports each section on a 0–99 scale; 75 passes. It's not a percentage, and the AICPA doesn't publish a raw-score conversion. So this test reports percent correct by Blueprint area — useful for spotting weak areas, but it can't be converted into a CPA score.

What to do after

  1. Find your weakest Blueprint area and go back to that part of your review course.
  2. For every miss, write down the rule you got wrong, in one sentence.
  3. Do more simulations than feels comfortable — they're half the score in most sections.
  4. Work the AICPA's retired simulations for the real exam's look and feel.

Choosing a course? Compare them on our best CPA review courses page, or read the full CPA Exam guide.

Official practice resources

Sample questions

4 questions from this practice test, with answers and explanations. Take the full test above for timing, scoring and your weakest domains.

Sample question 1Performing Further Procedures and Obtaining EvidenceMedium

Which procedure gives the best evidence about the completeness of a client's accounts payable at year-end?

  1. A. Select balances from the accounts payable subsidiary ledger and vouch them to vendor invoices and receiving reports
  2. B. Examine cash disbursements made after year-end and unpaid invoices on hand to find liabilities that existed at year-end but were not recorded
  3. C. Send positive confirmation requests to the vendors with the largest recorded balances
  4. D. Foot the accounts payable subsidiary ledger and agree the total to the general ledger
Show answerHide answer
Correct answerB. Examine cash disbursements made after year-end and unpaid invoices on hand to find liabilities that existed at year-end but were not recorded

Completeness is tested by starting outside the recorded population and working back to the records. A search for unrecorded liabilities (subsequent disbursements, unpaid invoices, receiving reports near year-end) does exactly that. Vouching recorded balances and confirming the largest recorded balances start from what's already recorded, so they address existence. Footing the ledger addresses mechanical accuracy.

Sample question 2Select TransactionsHard

On January 1, Year 1, Brightline Co. sold equipment bundled with two years of maintenance for a total price of $72,000. The equipment and maintenance are distinct performance obligations with standalone selling prices of $60,000 and $20,000. The equipment was delivered January 1, and maintenance is provided evenly over the two years. How much revenue should Brightline recognize in Year 1?

  1. A. $72,000
  2. B. $70,000
  3. C. $54,000
  4. D. $63,000
Show answerHide answer
Correct answerD. $63,000

Allocate the $72,000 price by relative standalone selling price: equipment $72,000 × 60/80 = $54,000; maintenance $72,000 × 20/80 = $18,000. Year 1 revenue = $54,000 (equipment, point in time) + $9,000 (half the maintenance, over time) = $63,000. The $70,000 trap uses standalone prices without allocating the $8,000 bundle discount.

Sample question 3Federal Taxation of Property TransactionsMedium

Grant exchanges land held for investment (adjusted basis $200,000; fair market value $350,000) for other investment land worth $320,000 plus $30,000 cash. What gain does Grant recognize?

  1. A. $150,000
  2. B. $120,000
  3. C. $0
  4. D. $30,000
Show answerHide answer
Correct answerD. $30,000

Realized gain = $350,000 amount realized − $200,000 basis = $150,000. In a Section 1031 exchange, recognized gain is the lesser of realized gain or boot received: $30,000 cash. The other $120,000 is deferred, so Grant's basis in the new land is $200,000 ($320,000 value − $120,000 deferred gain). $150,000 ignores deferral; $0 ignores the boot.

Sample question 4Security, Confidentiality and PrivacyHard

Before sending a contract electronically, the sender wants the recipient to be able to verify who sent it and that it wasn't altered in transit. What should the sender do?

  1. A. Encrypt the contract with the recipient's public key
  2. B. Encrypt the contract with the sender's public key
  3. C. Create a hash of the contract and encrypt the hash with the sender's private key
  4. D. Email a shared symmetric key to the recipient before sending the contract
Show answerHide answer
Correct answerC. Create a hash of the contract and encrypt the hash with the sender’s private key

That's a digital signature. Only the sender holds the private key, so a hash that decrypts with the sender's public key proves origin; the recipient re-hashes the contract and compares to prove integrity. Encrypting with the recipient's public key provides confidentiality, not proof of who sent it. Emailing a symmetric key exposes the key and still doesn't prove identity.

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Frequently asked questions

Are these real CPA Exam questions?

No. Every question is original, written to match the format and Blueprint content of the current exam.

Which tax year do the REG and TCP questions use?

The 2025 tax year, unless a question states otherwise. Most questions test rules that don't change with annual inflation adjustments.

Can I convert my percent correct into a CPA score?

No. The real exam's 0–99 scale isn't a percentage, and the AICPA doesn't publish a conversion. Use your results to find weak areas.

Sources & official links