CNA Study Guide 2026

Everything you need to pass the CNA exam in one place: the exam format, every topic to study, real practice questions with explanations, flashcards, and full-length practice tests. Free, no sign-up needed.

📋 CNA Exam Format at a Glance

100

Questions

180 min

Time Limit

70%

Passing Score

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📚 CNA Topics to Study (37)

Career Opportunities and Benefits · 7 cards Career Opportunities and Benefits · 7 cards Career Opportunities and Benefits · 7 cards Career Opportunities and Benefits · 7 cards Eligibility and Qualifications · 7 cards Eligibility and Qualifications · 7 cards Eligibility and Qualifications · 7 cards Eligibility and Qualifications · 7 cards Exam Structure and Content · 7 cards Exam Structure and Content · 7 cards Exam Structure and Content · 7 cards Exam Structure and Content · 7 cards Financial Reporting and Analysis · 7 cards Financial Reporting and Analysis · 7 cards Financial Reporting and Analysis · 7 cards Skills and Competencies · 7 cards Skills and Competencies · 7 cards Skills and Competencies · 7 cards Skills and Competencies · 7 cards Auditing Principles · 6 cards Auditing Principles · 6 cards CNA Business Law and Ethics · 6 cards CNA Business Law and Ethics · 6 cards CNA Business Law and Ethics · 6 cards CNA Managerial Accounting · 6 cards CNA Managerial Accounting · 6 cards CNA Managerial Accounting · 6 cards Cost Accounting · 6 cards Cost Accounting · 6 cards Financial Accounting · 6 cards

See all 37 topics as flashcards →

✍️ Sample CNA Questions & Answers

1. For a CNA seeking international career opportunities, which organization offers the most globally recognized role?

✓ International Monetary Fund (IMF) or World Bank

The IMF and World Bank employ certified accounting and finance professionals to manage international lending, financial stability assessments, and global economic reporting.

2. 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

If a technical failure occurs at the testing center through no fault of the candidate, Prometric and the applicable board typically arrange a rescheduled appointment without additional fees.

3. A CNA who specializes in forensic accounting is most likely to find career opportunities with which type of organization?

✓ Government investigative agencies and law firms

Forensic accounting specialists are sought by government investigative agencies, law enforcement, and law firms to investigate financial fraud and disputes.

4. How should ethical dilemmas be handled in Cost Accounting?

✓ Follow established ethical guidelines, consult with supervisors, and prioritize stakeholder welfare

Ethical decision-making requires following professional guidelines and prioritizing the welfare of all stakeholders.

5. Which capital budgeting method considers the time value of money by discounting future cash flows back to present value?

✓ Net present value

Net present value (NPV) discounts all expected future cash flows at the required rate of return and subtracts the initial investment to evaluate a project.

6. Under the indirect method of preparing the Statement of Cash Flows, depreciation expense is added back to net income because it is:

✓ A non-cash charge that reduced net income but did not use cash

Depreciation is a non-cash expense that reduced net income without actually consuming cash, so it must be added back in the indirect method to reconcile net income to operating cash flow.

🎯 Free CNA Practice Tests

Financial Reporting and Analysis · 7 questions Career Opportunities and Benefits · 7 questions Exam Structure and Content · 7 questions Exam Structure and Content · 7 questions Financial Reporting and Analysis · 7 questions Skills and Competencies · 7 questions Skills and Competencies · 7 questions Eligibility and Qualifications · 7 questions Eligibility and Qualifications · 7 questions Financial Reporting and Analysis · 7 questions

📖 CNA Guides & Articles

Your CNA Study Path

1. Learn with Flashcards → 2. Drill Practice Tests → 3. Take the Full Exam Simulation

🃏 CNA Flashcards (237)🏆 CNA Exam Simulation

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