CNA Cheat Sheet 2026

The 30 highest-yield CNA facts, distilled from real exam questions. Print it, save it as a PDF, or study it here — free, no sign-up.

1. A person with a prior felony conviction wants to become a CNA. What is most likely true? → Eligibility depends on the nature of the conviction and state law
2. Which of the following best explains why the CNA exam uses multiple exam forms with different question sets? → To prevent score comparisons between candidates and minimize cheating
3. If a CNA's certification lapses due to inactivity, what is typically required to reinstate it? → Completing additional clinical hours or retraining
4. Which of the following disqualifies a CNA applicant from placement on the Nurse Aide Registry? → A substantiated finding of patient abuse or neglect
5. Is a prerequisite certification, such as Certified Public Accountant (CPA), typically required for CNA certification? → No, no prior certification is required
6. Which of the following skills is most essential for a CNA-certified professional in performing financial analysis? → Critical thinking and analytical skills
7. Which scoring model does the CNA exam use to convert raw scores to the reported 0–99 scale? → Scaled scoring using Item Response Theory
8. Which of the following best describes the ethical competency required of CNA-certified professionals? → Knowledge of ethical behavior in financial reporting and conflict resolution
9. How long does the CNA certification exam typically take to complete? → 2-3 hours
10. Which benefit do most employers offer to CNAs that they do not typically extend to non-certified accounting staff? → Continuing education reimbursement and professional development funding
11. Which legal doctrine holds employers responsible for torts committed by employees acting within the scope of their employment? → Vicarious liability
12. What is the primary purpose of a footnote (note) disclosure in financial statements? → To provide additional detail and context that enhances understanding of the financials
13. Under the Dodd-Frank Wall Street Reform Act, whistleblowers who report securities violations to the SEC may be entitled to: → Monetary awards ranging from 10% to 30% of sanctions exceeding $1 million
14. Which approach is most effective for problem-solving in Tax Fundamentals? → Systematic analysis followed by evidence-based decision making
15. A CNA employed at a publicly traded company is most likely responsible for which critical annual task? → Preparing financial statements for SEC filings
16. Under US GAAP, which inventory costing method assumes that the most recently purchased goods are sold first? → LIFO
17. Which section of the CNA exam is most likely to include questions about net present value and capital budgeting? → Business Environment and Concepts
18. What is the minimum educational requirement to pursue the CNA certification? → Bachelor’s degree in accounting or related field
19. Residual income is calculated as divisional operating income minus: → Invested capital times required rate of return
20. What role does continuing education play in Financial Accounting? → Keeping practitioners current with evolving best practices and new developments
21. Under the concept of 'piercing the corporate veil,' courts may hold shareholders personally liable when: → Corporate formalities are ignored and the entity is used to commit fraud
22. How does the CNA exam handle candidates who experience a technical failure at the testing center during the exam? → The candidate is typically rescheduled at no additional charge
23. Which of the following is a key competency that a CNA-certified professional must possess regarding accounting standards? → Knowledge of generally accepted accounting principles (GAAP)
24. Which retirement benefit is MOST commonly provided to full-time CNA credential holders employed at large corporations? → 401(k) plans with employer matching contributions
25. Which action demonstrates correct hand hygiene technique per CDC guidelines? → Scrubbing all surfaces of hands with soap and water for at least 20 seconds
26. The appropriate cuff size for blood pressure measurement should: → Have a bladder width that is 40% of the arm circumference
27. When a company uses the straight-line depreciation method, what remains constant each period? → The amount of depreciation expense
28. A flexible budget differs from a static budget in that a flexible budget: → Adjusts revenue and cost estimates to actual activity levels
29. What is the primary purpose of standardized procedures in Auditing Principles? → To ensure consistency, safety, and quality across all practitioners
30. What percentage of the CNA exam is typically devoted to higher-order cognitive skills such as analysis and evaluation? → A majority exceeding 50%