Practice questions are the most effective study tool for the CPA exam, and you do not need to spend thousands of dollars to access high-quality ones. While paid review courses offer the most comprehensive question banks, there are legitimate free resources that can supplement your preparation or help you get started before committing to a paid option. Here is where to find free CPA exam practice questions and how to use them strategically.
AICPA Sample Tests
The single best free resource for CPA exam practice is the AICPA's own sample tests. These are provided directly by the organization that creates the actual exam, making them the most authentic practice experience available at no cost.
What You Get
- Sample tests for each of the four CPA exam sections
- Questions that reflect the current exam format, including MCQs and task-based simulations
- The same testing software interface you will encounter on exam day (Prometric-style)
- Answer explanations for each question
Where to Find Them
Visit the AICPA's official website and navigate to the CPA exam section. Look for "CPA Exam Sample Tests" or "Practice Exams." The tests are available through a link to the Prometric testing platform. You can take them multiple times, though the question pool is limited so you will see repeats.
How to Use Them
Save the AICPA sample tests for later in your preparation, ideally during your final review phase. Since the question pool is small, you do not want to exhaust them early. Use them as a diagnostic tool to gauge your readiness and familiarize yourself with the testing interface. Treat them as a dress rehearsal rather than a primary study tool.
AICPA Released Questions
Separately from the sample tests, the AICPA periodically releases retired exam questions from previous testing windows. These are actual questions that appeared on the CPA exam, making them perhaps the most valuable free practice resource available.
- Released questions come with official answer explanations from the AICPA.
- They cover a range of difficulty levels and topics from the exam blueprint.
- New sets are released periodically, so check back regularly for updated content.
- These questions are available on the AICPA website, typically in PDF format.
We cover released questions in much more detail in our companion article on using AICPA released questions effectively, so we will not duplicate that guidance here.
Free Question Banks From Review Course Providers
Several CPA review course providers offer free trial question banks as a way to attract potential customers. While limited in scope, these can provide valuable practice.
- Becker: Offers a free trial that includes access to a limited set of MCQs and study materials. The trial gives you a feel for the platform and question style.
- Gleim: Provides free sample questions on their website and occasionally through promotional offers. Gleim's questions tend to be challenging, so even a small free set can be useful.
- Surgent: Offers free trial access with a selection of MCQs. The trial also demonstrates their A.S.A.P. adaptive technology.
- UWorld Roger: Provides sample questions that showcase their detailed explanation format. Even a handful of UWorld questions can teach you a lot about how to analyze answer choices.
- NINJA: Their low monthly price means even a single month of access is essentially a budget-friendly way to get extensive practice if you cancel afterward.
Reddit and Online Community Resources
The CPA exam community on Reddit and other forums is surprisingly generous with shared resources. While you should approach user-generated content with appropriate skepticism, there are valuable finds.
r/CPA Subreddit
The r/CPA subreddit is the most active online community for CPA exam candidates. Members regularly share:
- Links to free practice resources and study materials
- Summaries of challenging topics with practice questions
- Mnemonics and memory aids for commonly tested rules
- Experiences with specific exam questions and topics (within NDA limits)
- Recommendations for free and affordable study tools
Study Groups and Discord Servers
Several CPA study groups operate on Discord and other platforms. These communities often share practice questions, quiz each other on topics, and provide peer support. Search for "CPA exam study group" on Discord or Reddit to find active communities.
Important Caveats About Community Resources
- Verify accuracy: User-generated questions may contain errors. Always cross-reference answers with authoritative sources.
- Respect the NDA: Sharing specific questions from the actual CPA exam violates the AICPA's non-disclosure agreement. Avoid resources that claim to provide "real exam questions" obtained through test-takers.
- Beware of outdated content: Tax laws and accounting standards change. Questions from several years ago may test rules that have since been updated.
YouTube and Educational Websites
Several educational YouTube channels and websites offer free CPA exam practice content.
- Farhat Accounting Lectures: Professor Farhat offers extensive free lectures on accounting and auditing topics, often accompanied by practice problems and examples.
- Edspira: Clear, well-produced videos on accounting concepts with worked examples that function as practice problems.
- AccountingCoach.com: Offers free explanations of accounting concepts with practice quizzes. While not CPA-specific, the foundational content is directly relevant.
- Investopedia: Useful for understanding financial concepts tested on the exam, with quizzes and practice problems on various topics.
How to Use Free Questions Effectively
Free practice questions are valuable, but their effectiveness depends on how you use them. Here is a framework for maximizing their impact.
- Do not start with practice questions. Learn the underlying material first, then use practice questions to test and reinforce your understanding. Doing questions on topics you have not studied is discouraging and unproductive.
- Review every explanation thoroughly. The learning happens in the review, not in the answering. Read the explanation for every question, including ones you get right. Understand why each answer choice is correct or incorrect.
- Track your performance by topic. Use a spreadsheet or notebook to record your accuracy on different topics. This helps you identify patterns and prioritize your study time.
- Simulate exam conditions periodically. Once you have enough free questions accumulated, do timed sets under exam conditions. Practice working through questions with time pressure and no reference materials.
- Rotate between sources. Different question sources test concepts in different ways. Using multiple free sources exposes you to varied question styles and reduces the risk of memorizing specific questions rather than learning concepts.
Limitations of Free Resources
While free practice questions are valuable, it is important to understand their limitations so you can plan accordingly.
- Limited quantity: Free question banks are typically much smaller than paid ones. You may exhaust them quickly, especially if you study full-time.
- Incomplete coverage: Free resources rarely cover every topic on the AICPA blueprint. You may have gaps in areas that are not addressed by your free materials.
- No adaptive technology: Free question banks generally do not adjust to your performance. You need to manually identify your weak areas and seek out relevant practice.
- Limited TBS practice: Task-based simulations are harder to find for free. Since TBS make up 50 percent of your exam score, this is a significant gap.
- No structured study plan: Free resources are scattered and unorganized by nature. You need to create your own study plan and curriculum, which requires more effort and self-direction.
When to Invest in Paid Resources
Free resources can take you a long way, but most candidates benefit from some level of paid preparation. Consider investing in a paid resource if:
- You have exhausted the free question banks and need more practice material.
- You are struggling with specific topics and need structured instruction.
- You want adaptive technology to identify and prioritize your weak areas.
- You need TBS practice that mirrors the actual exam format.
- You are retaking a section and need a different approach to the material.
Getting Started With Think CPA
Think CPA bridges the gap between free resources and expensive review courses. Our platform provides adaptive practice questions that target your specific knowledge gaps, helping you study efficiently without overspending. Whether you use free resources as your foundation and add Think CPA for targeted practice, or pair us with a primary review course for additional reinforcement, our goal is to help you pass the CPA exam as efficiently and affordably as possible.
Start with the free resources outlined above, build a solid foundation, and add paid tools strategically where they provide the most value. Smart preparation is not about spending the most money. It is about using the right resources at the right time.