AICPA Practice Test

The Uniform CPA Examination, developed and scored by the American Institute of Certified Public Accountants (AICPA), is the exam candidates take on the way to a CPA license. This page gives you free practice sets in auditing, financial reporting, regulation, tax, IT and ethics. It also has worked answers to sample questions, a plain summary of the format, scoring and retake rules, and a study plan. Your state board sets the eligibility rules. Practice with the free American Institute of Certified Public Accountants practice test on PracticeTestGeeks (7 questions with answer explanations).

Free American Institute of Certified Public Accountants Study Tools

Interactive American Institute of Certified Public Accountants resources on PracticeTestGeeks, free to start:

• AICPA Governmental Accounting 1 — 7 questions with answer explanations
• American Institute of Certified Public Accountants flashcards — review key terms and concepts card by card
• American Institute of Certified Public Accountants study guide — topic-by-topic overview of what the exam covers
• American Institute of Certified Public Accountants cheat sheet — one-page printable summary for last-minute review

AICPA Exam at a Glance

Facts verified Oct 21, 2026 against American Institute of Certified Public Accountants (AICPA), which develops and scores the Uniform CPA Examination; NASBA. Dates that have passed are removed automatically.

What the AICPA is and how it works

According to American Institute of Certified Public Accountants (AICPA), which develops and scores the Uniform CPA Examination; NASBA, “You must score a minimum of 75 on each CPA Exam section.”^[1]

The Uniform CPA Examination is the exam every candidate must pass to become a Certified Public Accountant. The AICPA develops and scores it. NASBA publishes an exam FAQ that covers delivery, eligibility and retakes.

Format and delivery. The exam has Core sections plus a Discipline section you choose. Each section lasts 4 hours, for 16 hours in total. You sit it at a Prometric test center. Centers operate in 54 U.S. jurisdictions (the 50 states, the District of Columbia, Puerto Rico, Guam and the U.S. Virgin Islands) and at international sites.

Scoring and time window. You need a score of at least 75 on each section. You must pass all 4 sections within 30 months of sitting your first one. Some states allow up to 3 years, so check the rule where you apply.

Eligibility and scheduling. Each jurisdiction's Board of Accountancy sets its own education, experience and residency requirements. Read your board's rules and the NASBA CPA Exam FAQ before you apply. There is no application deadline, but book your test appointment at least 5 days ahead.

Retakes. If you fail a section, you can retake it once your score is released. You have to reregister and get a new Notice to Schedule (NTS) before you can book again.

Worked examples: how to reason through AICPA questions

These are practice questions written for this site, not questions from the real exam. Each explanation shows why the right answer is right and why the others are wrong.

Example 1

Question: Which type of IT control automatically prevents an invalid transaction from being processed in an accounting system?

1. Preventive application control
2. Detective general control
3. Corrective manual control
4. Compensating physical control

Answer: A. Preventive application control

Explanation:

A is correct. A preventive application control is built into the accounting software itself. An edit check that rejects an entry with a missing account code or an invalid date is an example. It works before the transaction is recorded, and that is what "preventive" means.

B is wrong. Detective controls find errors after they happen. General controls cover the wider IT environment, such as access and change management, not individual transactions.

C is wrong. A corrective manual control is a person fixing an error after it is found, so it is neither automatic nor preventive.

D is wrong. A compensating control makes up for a weakness elsewhere. Physical controls protect things like hardware, not transaction data.

Rule to remember: preventive controls stop errors, detective controls find them and corrective controls fix them. Application controls act on transactions inside a program.

Example 2

Question: What makes a professional competent in Ethics and Professional Conduct?

1. A combination of education, practical experience, ongoing learning, and adherence to professional standards
2. Only formal education matters
3. Only experience matters
4. Only certifications matter

Answer: A. A combination of education, practical experience, ongoing learning, and adherence to professional standards

Explanation:

A is correct. Professional competence comes from several sources working together. Education gives you the base knowledge. Practical experience teaches you how to apply it. Ongoing learning keeps your knowledge current as standards change. Following professional standards keeps your work at an acceptable level.

B, C and D are wrong because each one names a single source and says "only." Education without experience leaves you unable to apply the rules to real situations. Experience without continued study goes out of date. A certification shows you met a standard at one point, but it does not keep you current.

Rule to remember: in ethics questions, an option that says one factor is enough is usually wrong. Competence is something you keep up over a career, not something you earn once.

Example 3

Question: What is the significance of documentation in Ethics and Professional Conduct?

1. It provides a record for accountability, quality assurance, and legal compliance
2. Documentation is unnecessary busy work
3. Only required during audits
4. Only management needs to document

Answer: A. It provides a record for accountability, quality assurance, and legal compliance

Explanation:

A is correct. Documentation records what was done, who did it and why. That record holds people accountable for their judgments. It lets a reviewer check the quality of the work, and it shows that legal and professional requirements were met.

B is wrong. Missing documentation counts as a weakness in the work, not a time saver. If something was not written down, it is hard to show it happened.

C is wrong because it is too narrow. Documentation also supports tax, advisory and internal work, not just audits.

D is wrong. Everyone who performs or reviews the work is responsible for documenting it, not just management.

Rule to remember: documentation is evidence. Good records support accountability, quality review and compliance on every kind of engagement.

How to use these practice tests

Start with the official rules. Read the AICPA CPA Exam pages and your state board's eligibility requirements. Choose your Discipline section early so you know which material to cover.

Take a baseline test for each section. Try a practice set cold, without studying first, to see where you stand:

• Financial reporting: Financial Accounting and Reporting, Financial Reporting and Governmental Accounting
• Audit: Auditing and Attestation, Auditing Standards and Ethics and Professional Conduct
• Tax and law: Regulation and Tax Compliance
• Business and IT: Information Technology, Managerial Accounting and Business Environment and Concepts

Study your weak spots first. For every question you miss, write down the rule behind the answer, then go back to your official study material on that topic.

Plan your sections. Book each section at least 5 days ahead. You have 30 months to pass all 4, so space them out to leave time for a retake if you need one.

Build stamina. Before test day, take a full timed set in one sitting so the 4-hour section length feels normal.