Free CPA Practice Tests (2026)

How these CPA practice tests match the real exam

The real Uniform CPA Examination (Core: AUD, FAR, REG) has 222 questions and a 720-minute time limit. 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. Each practice test here uses the same question formats, so you get used to how CPA questions are asked before test day.

The tests draw on every CPA content area, weighted like the official outline:

• Ethics, Professional Responsibilities and General Principles (about 20% of the exam)
• Assessing Risk and Developing a Planned Response (about 30% of the exam)
• Performing Further Procedures and Obtaining Evidence (about 35% of the exam)
• Forming Conclusions and Reporting (about 15% of the exam)
• Financial Reporting (about 35% of the exam)
• Select Balance Sheet Accounts (about 35% of the exam)
• Select Transactions (about 30% of the exam)
• Ethics, Professional Responsibilities and Federal Tax Procedures (about 15% of the exam)
• Business Law (about 20% of the exam)
• Federal Taxation of Property Transactions (about 10% of the exam)
• Federal Taxation of Individuals (about 27% of the exam)
• Federal Taxation of Entities (including tax preparation) (about 28% of the exam)

Use tutor mode to see the explanation after each answer, or timed mode to practise at real exam pace. Every answer comes with an explanation of why it is right and why the other options are wrong.