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Free CPA Exam Sample Questions

Updated on January 22, 2012

Look at the picture below. This represents the passing rates in 2009 for applicants for their State's CPA exams. Roughly, 50% of the applicants sitting for a particular exam will pass. This is even more troubling when you think about the fact that it costs between $100 and $200 per exam! You have to pay again if you need to retake the exam.

A lot of work is required to pass all four exams. But, once completed, it will be one of your proudest accomplishments! I promise.

This article is devoted to presenting you with free sample CPA Exam Review questions from around the web. The key to success for almost every student is practice, practice, and practice! Take advantage of these free web sites to give you that added edge when taking these exams.

2009 Exam Pass Rates

CPA Exam Questions

CPA Exam Questions
CPA Exam Questions

These sample questions come straight from the American Institute of Certified Public Accountants (AICPA). The AICPA has over 360,000 members. The association maintains a positive outreach program to ensure regulators, legislatures, and elected officials are aware of the value of CPAs when engaged in rule-making activities.

CPA Exam Sample Questions

More Review Questions

The Minnesota Society of Public Accountants updates their web site with free sample questions.

More Sample Questions

Review for Free

This appropriately named web site goes a step above the others. Instead of simply breaking the exam down into Regulation, Auditing and Attestation, Business, and Financial Reporting, it breaks the questions further into very detailed subcategories.

CPA Review for Free

CPA Excel

CPAExcel offers some great pop-quizzes to see how ready you are:

Practice Questions

Here are some nice sample questions to help you too! There are not a lot here, but they should help!

You are Not Alone!

Going through the study process is tough and can be extremely stressful on you and your family. If you're not studying, you feel guilty. If you don't pass an exam, you feel guilty that you should have worked harder. In no way, shape or form is this an enjoyable experience!

But do you think that you are alone? You aren't! I found one of the best resources available was This is filled with a community of people who are going through the exact same thing that you are. The website's founder has a very powerful story of his own struggles in passing this difficult exam.

Take the time and join in the community. You will pick up a lot of hints, tips and tricks that helped others conquer this certification exam.

Capital Lease Discussion

Video Sites

One of the best places to go for sample questions is Youtube!  Why? Because there are a lot of people who teach specific modules via video.  The only drawback to this is that you don't have the opportunity to ask questions of the instructor.  

The benefits are outstanding though.  I was having difficulty understanding a tax concept using Becker.  I did not do well with my reading, and did even worse on the simulations.  I stumbled on a video on Youtube where the instructor gave a detailed report on that particular subject.  The light went on for me, and it helped me through the exam.  Take a close look at the many videos available.

Here is what the actual exam software looks like

Questions for your iPhone

What's a great way to use the 10 or 15 minutes while you wait on for the train?  Or what about that time when you are in the long checkout line of the grocery store.  Load up these apps for your iphone and take advantage of this extra time.

This is the one section where I deviated from the "free CPA Exam Review questions."  These apps cost a few bucks, but compared to the full prices of the major CPA Exam Review courses, it is darned-near-free!



Please leave a comment if you know of other free questions

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    • csmiravite-blogs profile image

      Consolacion Miravite 

      4 years ago from Philippines

      The CPA Board Exam is one of the toughest board exam to take even in the Philippines. Our national average passing rate is 45%. It takes 5 years of academic work and 5 months of review before you can take the actual board. I have bookmarked this article for the CPA review questions. Great hub!

    • crystolite profile image


      7 years ago from Houston TX

      Wonderful hub that is really very very elaborate and well shared.

    • profile image


      7 years ago


    • profile image

      Professional Tax Services 

      8 years ago

      Thanks for providing such an informative article. I can always use a few more sample CPA questions as I prepare. I'll be bookmarking this page and giving it a "vote up".

    • billrobinson profile image


      8 years ago from CA, USA

      Thanks for posting this.

    • profile image


      8 years ago

      these are really helpful, thank you for your effort to publish these online. your'e so great.......

    • profile image


      8 years ago

      Nice work !!!

    • Mutiny92 profile imageAUTHOR


      8 years ago from Arlington, VA

      Thanks Webb! I used a lot of these tools while I was taking the CPA exams!

    • WEBB Works profile image

      WEBB Works 

      8 years ago from Richmond, VA

      I would like to vouch for the website you mentioned above. Prof. Joy Hoyle from the University of Richmond is the creative force behind this website, and I can say from personal experience that he's the best accounting professor in the nation. His previous CPA exam review was quite successful, and now he's working on this particular website.

      The pass rate for UR graduates is one of the highest in the nation because of Prof. Hoyle, and you can get his knowledge here for free!

      Great hub all around


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