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 (26)

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 Exam Structure and Content · 7 cards Financial Reporting and Analysis · 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 Financial Accounting · 6 cards Tax Fundamentals · 6 cards Tax Fundamentals · 6 cards Career Opportunities and Benefits · 5 cards Eligibility and Qualifications · 5 cards Exam Structure and Content · 5 cards Skills and Competencies · 5 cards

✍️ 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. 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.

3. 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.

4. 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.

5. 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

Courts pierce the corporate veil and impose personal liability on shareholders when the corporate form is abused to commit fraud or when formalities like separate accounts and meetings are disregarded.

6. Which of the following is an example of a specialized area that a CNA-certified professional might pursue within the accounting field?

✓ Tax accounting or forensic accounting

A CNA certification provides a strong foundation that allows professionals to specialize in various areas within accounting. Tax accounting involves expertise in tax laws and preparation, while forensic accounting focuses on investigating financial crimes and disputes. Both fields require deep accounting knowledge and analytical skills, making them suitable specializations for a CNA-certified professional seeking to deepen their expertise.

🎯 Free CNA Practice Tests

Skills and Competencies · 7 questions Eligibility and Qualifications · 7 questions Career Opportunities and Benefits · 7 questions Financial Reporting and Analysis · 7 questions Career Opportunities and Benefits · 7 questions Career Opportunities and Benefits · 7 questions Career Opportunities and Benefits · 7 questions Exam Structure and Content · 7 questions Financial Accounting · 6 questions CNA Business Law and Ethics · 6 questions

📖 CNA Guides & Articles

Your CNA Study Path

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

🃏 CNA Flashcards (160)🏆 CNA Exam Simulation

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A timed, full-length CNA mock exam — 100 questions in 180 minutes with a 70% pass mark, modeled on the official exam's question count and time limit, followed by a score report broken down by exam domain.
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A printable CNA cheat sheet you can print or save as a PDF.
CNA flashcards built from the same question bank.
Free CNA practice tests with the correct answer shown after each question.

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Sources & references

Exam facts on this page (fees, format, dates, passing scores) are checked against these official sources; the date is our last check. Editorial policy

anan.org.ng — Score validity, test delivery · verified Oct 2026