CPA Practice Test 2026 — Free CPA Exam Prep Questions
The Uniform CPA Examination is taken by candidates seeking a CPA license; under the CPA Evolution model every candidate passes the three Core sections plus one Discipline. Our practice set covers the Core sections, Auditing and Attestation, Financial Accounting and Reporting, and Taxation and Regulation, organized by the AICPA Blueprint content areas. Questions mix concepts with calculations, and every answer choice is explained.
Brookmont Home Health, a nonissuer with a December 31 year-end, outsources payroll processing. The auditor plans to rely on controls at the service organization and obtains a SOC 1 type 2 report covering January 1 to September 30 with an unmodified service auditor's opinion. The report lists a complementary user entity control requiring Brookmont to review payroll change reports each pay period. What should the auditor do next?
CPA format, scoring & key facts
Computer-based at Prometric test centers. The CPA license requires three Core sections (AUD, FAR, REG) plus one Discipline section (BAR, ISC or TCP), each 4 hours. Core sections can be scheduled any time of the year. A submitted testlet cannot be reopened; the clock stops for a 15-minute break after testlet 3. A four-function calculator and an Excel-like spreadsheet are provided.
| Core sections | Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Taxation and Regulation (REG); 4 hours each |
|---|---|
| Questions | AUD 78 MCQs + 7 simulations; FAR 50 MCQs + 7 simulations; REG 72 MCQs + 8 simulations |
| Score weighting | Multiple-choice 50%, task-based simulations 50% in each Core section |
| Passing score | 75 on a 0–99 scale; scores are not curved |
| Blueprints | 2026 CPA Exam Blueprints, effective January 2026 |
| Tax law | One Big Beautiful Bill Act provisions with 2024–2025 effective dates are testable in REG from July 1, 2026; inflation-indexed amounts are not tested |
| Tools | Four-function calculator, Excel-like spreadsheet, and excerpts of standards or tax code inside simulations |
| 2025 pass rates | AUD 48%, FAR 42%, REG 63% |
| Exam fee | $268.59 per section, plus a state application fee |
| Credit window | Generally 30 months to pass all four sections |
| Platform change | New delivery platform from July 2027; no testing July 1–11, 2027 (target dates) |
Facts last verified Oct 17, 2026. Source: assets.ctfassets.net/rb9cdnjh59cm/71s84dkfo3KEsoLlz4vv6G/f4314469ec5368b5b4dd0d0184f00a71/CPA_Exam_Blueprints_2026.pdf. Always confirm details with AICPA before your exam.
When can you take the CPA?
Core sections (AUD, FAR, REG) are offered continuously at Prometric centers once you hold a Notice to Schedule. Discipline sections are offered only in the first month of each quarter.
Plan backwards from your exam date
What the CPA covers
Every PrepBanq CPA test mirrors the official domain weights.
Domain distribution
% of the exam| Content domain | Weight | ≈ Questions on exam | Our practice questions |
|---|---|---|---|
Ethics, Professional Responsibilities and General PrinciplesAUD Area I (15–25% of AUD) | 20% | ~44 | 10 questions → |
Assessing Risk and Developing a Planned ResponseAUD Area II (25–35% of AUD) | 30% | ~67 | 15 questions → |
Performing Further Procedures and Obtaining EvidenceAUD Area III (30–40% of AUD) | 35% | ~78 | 18 questions → |
Forming Conclusions and ReportingAUD Area IV (10–20% of AUD) | 15% | ~33 | 7 questions → |
Financial ReportingFAR Area I (30–40% of FAR) | 35% | ~78 | 18 questions → |
Select Balance Sheet AccountsFAR Area II (30–40% of FAR) | 35% | ~78 | 17 questions → |
Select TransactionsFAR Area III (25–35% of FAR) | 30% | ~67 | 15 questions → |
Ethics, Professional Responsibilities and Federal Tax ProceduresREG Area I (10–20% of REG) | 15% | ~33 | 7 questions → |
Business LawREG Area II (15–25% of REG) | 20% | ~44 | 10 questions → |
Federal Taxation of Property TransactionsREG Area III (5–15% of REG) | 10% | ~22 | 5 questions → |
Federal Taxation of IndividualsREG Area IV (22–32% of REG) | 27% | ~60 | 14 questions → |
Federal Taxation of Entities (including tax preparation)REG Area V (23–33% of REG) | 28% | ~62 | 14 questions → |
How to register for the CPA
Retake policy
A failed section can be retaken shortly after the score is received: reapply, get a new Notice to Schedule and book a new date.
Score release
Core section scores are released on a rolling basis against AICPA target dates, typically within one to two weeks.
Credential renewal
Passed sections are generally credited for 30 months (up to three years in some states); all four sections must be passed within that window. Eligibility and licensing rules are set by each state board.
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CPA FAQ
How many questions are on the CPA?
The CPA has 222 questions and you have 12 hours to finish. Question types: Each Core section has five testlets: two of multiple-choice questions followed by three of task-based simulations (TBS). AUD: 78 MCQs and 7 TBSs; FAR: 50 MCQs and 7 TBSs; REG: 72 MCQs and 8 TBSs. TBSs are short case studies with exhibits (emails, schedules, source documents and excerpts of standards or tax code) and several separately answered cells. MCQs and TBSs each count for 50% of the section score..
How long is the CPA exam?
Testing time for the CPA is 12 hours.
What is the passing score for the CPA?
CPA passing standard: 75 on a 0–99 scale, for each section. Score range: 0–99.
How much does the CPA cost?
The CPA registration fee is $268.59 examination fee per section in NASBA-administered jurisdictions, plus a state application fee that varies (for example $96–$146). Check the official site for current fees before you register.
What is on the CPA?
The CPA covers Ethics, Professional Responsibilities and General Principles (about 20%), Assessing Risk and Developing a Planned Response (about 30%), Performing Further Procedures and Obtaining Evidence (about 35%), Forming Conclusions and Reporting (about 15%), Financial Reporting (about 35%), Select Balance Sheet Accounts (about 35%), Select Transactions (about 30%), Ethics, Professional Responsibilities and Federal Tax Procedures (about 15%), Business Law (about 20%), Federal Taxation of Property Transactions (about 10%), Federal Taxation of Individuals (about 27%), Federal Taxation of Entities (including tax preparation) (about 28%).
Who administers the CPA?
The Uniform CPA Examination (Core: AUD, FAR, REG) is administered by AICPA. Delivery: Computer-based at Prometric test centers. The CPA license requires three Core sections (AUD, FAR, REG) plus one Discipline section (BAR, ISC or TCP), each 4 hours. Core sections can be scheduled any time of the year. A submitted testlet cannot be reopened; the clock stops for a 15-minute break after testlet 3. A four-function calculator and an Excel-like spreadsheet are provided..
Can you retake the CPA?
A failed section can be retaken shortly after the score is received: reapply, get a new Notice to Schedule and book a new date.
Is there a free CPA practice test?
Yes. PrepBanq has 15 free CPA practice tests with 150 exam-style questions in the real CPA formats, and every answer is explained. No credit card is needed.
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