CPA Study Guide 2026

Everything you need to pass the CPA 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.

📋 CPA Exam Format at a Glance

125
Questions
150 min
Time Limit
70.00%
Passing Score

📚 CPA Topics to Study (30)

✍️ Sample CPA Questions & Answers

1. What is the primary purpose of a Spill Prevention, Control, and Countermeasure (SPCC) plan?
✓ To prevent oil discharges from reaching navigable waters

SPCC plans are required by the EPA to prevent oil from reaching navigable waters or adjoining shorelines through containment and response procedures.

2. What is the importance of continuing education for CPA professionals in Animal Anatomy & Physiology?
✓ Maintaining current knowledge and adapting to industry changes

Continuing education keeps professionals current with developments and best practices while meeting certification requirements.

3. What is a risk matrix used for in CPA practice?
✓ Evaluating risks by plotting likelihood against impact severity

A risk matrix plots probability against consequences to prioritize which risks need immediate attention.

4. A pipeline's 'right-of-way' (ROW) refers to what?
✓ The strip of land over which the pipeline operator has legal authority to construct and maintain the pipeline

The right-of-way is a legal easement or ownership strip of land above and alongside the pipeline route that the operator must keep clear of encroachments for safe access and maintenance.

5. How does professional liability insurance protect CPA practitioners?
✓ Covering financial losses from claims of negligence or errors

This insurance covers financial consequences of claims alleging negligence or mistakes in professional services.

6. Which standard published by the American Petroleum Institute (API) governs the design and construction of liquid petroleum pipelines?
✓ API RP 1111

API RP 1111 provides recommended practices for the design, construction, operation, and maintenance of offshore hydrocarbon pipelines, while API 5L covers line pipe specifications.

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📖 CPA Guides & Articles

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

What Practice Test Geeks adds beyond an AI chat for CPA

An AI chatbot can quiz you, but it can't reproduce the exam conditions or keep your record. Here you get:

  • A timed, full-length CPA mock exam — 125 questions in 150 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.
  • A fixed CPA question bank: the same test every attempt, so your score is comparable from one try to the next instead of changing with every regenerated quiz.
  • Progress saved on your device: completed tests, scores and missed questions stay in My Progress, so you can retake only what you got wrong.
  • A printable CPA cheat sheet you can print or save as a PDF.
  • CPA flashcards built from the same question bank.
  • Free CPA practice tests with the correct answer shown after each question.
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How this page was made: written with AI tools and published by Nathan Beja, founder of Practice Test Geeks, who is responsible for its content. Exam facts are checked against the official sources listed below. Not reviewed by a subject-matter expert. Editorial policy

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

  1. npmc-fuelnet.org — Eligibility, passing score, score validity, exam information · verified Oct 2026
  2. npmacertification.org — Test delivery, fees, renewal · verified Oct 2026