CPA Exam Practice Tests

A crucial part of any CPA Review test prep is to take a CPA practice exam.  Being able to gain exposure to the tools and features of the exam will help alleviate exam anxiousness.  With Surgent CPA Review, candidates are able to “experience” the exam before exam day.  Set up just like the actual CPA Exam, Surgent’s CPA practice exam provide candidates with the experience to what it feels like to take a high-stakes exam, like the CPA Exam.

What’s Inside the CPA Exam?

The CPA Exam is comprised of four sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG), and Business Environment and Concepts (BEC). Each section is made up of multiple-choice questions and task-based simulations, except BEC which also includes three written communication tasks. Candidates have four hours to complete each section, for a total of 16 hours to complete the entire exam. Each section must be passed within an 18-month window beginning as soon as the candidate passes the first exam with a score of 75 or more.

Making the Most of CPA Exam Practice Tests

CPA practice tests are essential to comprehensive CPA review. Gaining exposure to the tools and features you can expect to see on exam day will help to alleviate anxiousness and eliminate questions about the exam interface. The practice test is timed to match the actual CPA Exam. By taking note of the timing during the practice test, you can prepare for the amount of time you’ll have during the actual exam. Plus, many of the questions in the practice tests are prior exam questions. Familiarize yourself with prior exam questions in exam-like conditions to ensure that you’re adequately prepared come exam day.

Get to Know the CPA Exam Testing Interface

If you want to avoid unwanted surprises on exam day, it’s important to know your way around the CPA Exam testing interface before setting foot in the Prometric test center. Knowing what resources are available to you and where to find them in the interface can help you focus more on solving questions rather than wasting time searching for the tools you need. Most of the tools you need will be in the toolbar at the top of your screen, like the calculator, Excel, overview, help, and authoritative literature buttons.


The CPA Exam includes Excel as a tool that you can use to help solve both multiple-choice questions and simulations. The integration of Excel into the CPA Exam goes along with the addition of data analytics components to the exam. To keep up with the changes in the accounting and finance industries, the AICPA began to add data analytics components to the CPA Exam to better reflect tasks information that CPAs may need to perform in their future careers. As companies amass larger and larger quantities of data every day, employing accountants that know how to synthesize this data and take away meaningful insights has become paramount.

Authoritative Literature

  • Overview – guides you to the different questions and shows which questions you bookmarked
  • The help button in the toolbar shows tutorial topics – explains various aspects of the exam
  • Authoritative Literature – shows AICPA Professional Standards, state auditing standards, Internal Revenue Code, and FASB Codification
  • Sample CPA Exam Questions and Answers

    AICPA Practice Exam

    The AICPA offers a sample test on their website so that you can familiarize yourself with the testing screens you’ll see at the Prometric test center. Each sample test has 10 multiple-choice questions and six task-based simulations, except for BEC which has three task-based simulations and two written communication tasks. While these sample tests serve as a good metric for what to expect the CPA Exam to look like, the AICPA warns that you will not receive a final score and your performance does not indicate exam readiness.

    If you’re looking for a metric of exam readiness, Surgent CPA Review provides you with your ReadySCORE. This diagnostic tool weighs your progress throughout the CPA review course against actual CPA Exam weightings and shows your performance by content area, topic, and question type. Plus, ReadySCORE is constantly recalibrating to reflect how close you are to exam-ready.

    Practice On-The-Go

    If you can’t find the time to sit down and try out the AICPA’s sample tests, try studying with flashcards on-the-go. Surgent CPA Review offers mobile-friendly flashcards with every CPA review course. This makes it easy to study in downtime, like while waiting in line for coffee or during your lunch break, and it’s an easy way to accumulate study hours.

    CPA Exam Practice Tests that Let You Know When You’re Ready