Best CPA Review Courses: 27 Things To Know | 2026 Buyer Guide
Discover the best CPA review courses for 2026 and 27 essential tips before buying.
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Table of Contents
Introduction to the CPA Review Courses
Updated 1/06/26
I am uniquely qualified to write a guide on ‘choosing the Best CPA Review course' because:
1) I own a semi-popular CPA Review course & supplement (NINJA CPA Review), have a CPA Review course license with the AICPA, and as such, have direct access to the AICPA Examinations Team.
Note: for this reason, you should also take my opinions with a grain of salt, as I am inherently biased.
2) I know all of the major CPA Exam Review courses (some of them even like me!) and started several of their affiliate advertising programs back in the day.
3) I have been helping people pass the CPA Exam full-time since early 2010 and have seen all of the changes to both the CPA Exam (anyone remember when IFRS was a big deal? FAR had written communications? AUD testing TWO standards at once?) and the CPA Prep industry along the way.
Why you must get this choice right:
Choosing a ‘Best CPA Review Course' among the seemingly endless list of options is the 2nd-most important decision you'll make during your CPA Exam journey.
(The most important decision is to get your butt out of bed on a daily basis and study.)
There are two types of CPA Reviews:
- CPA Review Courses
- CPA Study Supplements
This article will focus on CPA Review courses.
If you already have a course, you'll want the CPA Study Materials page instead.
1. Best CPA Review Course – The One You'll Study
Let's be real from the start:
There isn't a ‘Best CPA Review Course‘.
This is a myth perpetrated by affiliate marketers trying to make money by getting you to visit their website via search results, convince you to buy a particular course, click a link, and buy.
Period.
There's only the Best CPA Review Course for you:
- ✅ Budget (What can you afford? Debt vs. No Debt?)
- ✅ Learning Style (PowerPoint lectures? “Dry Erase Board” lectures? No lectures? Test Bank only?)
- ✅ Peer Review (What is the course's reputation online?)
- ✅ Free Trials (Can you try before you buy?)
- ✅ “5 AM Test” (Will you study with this course at 5 am, or will you most likely hit snooze?)
Bottom Line: The Best CPA Exam Review course is the one you'll actually study.
2. Do Free Trials – Test Drive All Courses
The number of courses out there (and options within those options) can be quite overwhelming:
- ✅ Lectures
- ✅ Textbooks
- ✅ Test Banks
- ✅ Study Guides
- ✅ Audio Reviews
- ✅ Cram Course
- ✅ Flashcards
- ✅ Tutoring
- ✅ Return Policy
This is why Free Trials are essential.
Would you buy a $2,000 used car from your accounting professor's buddy just because your professor recommended it?
Of course not.
What if it smells like Grandma's dead cat?
You would test-drive it and a few others as well.
Awkward question: Why are you buying a $2,000 CPA review course based on your accounting professor's recommendation?
Is Dr. Jones (who, coincidentally, signs his emails “Dr. J”) going to help you get your $2,000 back if you hate the course?
Same answer as above:
Of course not.
Enjoy the cat course.
3. Compare CPA Prep Course Packages
Choosing a CPA prep course can be overwhelming.
There seems to be a new course, supplement, coaching program, or tutoring service popping up every month, vying for attention.
Important: Pay special attention to the contents and features of each course package.
Just because two courses are priced similarly doesn't mean they're apples-to-apples.
4. You Need A Second CPA Test Bank
Regardless of your current CPA Review course, you need a second CPA Test Bank.
This may sound disingenuous, considering that I sell a test bank.
Regardless of which company you go with, buy a second test bank.
✅ Memorizing Questions / Answers is common among CPA candidates using one test bank. This is especially true for retakes.
✅ Adaptive Learning varies among Test Banks, and the bar for “adaptive” is very subjective. Just as there is value in getting different editorial “looks” on questions, there is value in using different tech and algorithms.
✅ Simulation variance among providers is a real thing. Getting exposed to another company's simulations is a good idea.
Study with your main CPA test bank MCQ/Sims, review with your supplement.
Flip that if it's a retake.
Consider it a “hedge” against an exam day disaster.
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5. Your CPA Learning Style Matters
According to the VARK model, there are four learning styles: Visual, Auditory, Kinesthetic, and Reading/Writing. Most people are likely a combination of one or more of these.
I prefer kinesthetic learning, but I also learn well through audio while driving.
I can knock out an audiobook at 1.4x speed with a quickness.
If you're a combination learner, opt for the course that suits you best.
- Visual Learners prefer to “see” information to process it.
- Auditory Learners process information through “hearing.”
- Kinesthetic Learners learn by “doing.”
- Reading/Writing Learners enjoy reading and writing.
Visual Learners
The best CPA review course for visual learners presents the material on screen.
An example of this type of instruction would be NINJA Mike, who thoroughly walks through the concepts visually in Excel, like this in this video:
Auditory Learners
The best CPA Review course for auditory learners features a CPA audio course that allows you to study when you otherwise couldn't.
An example is NINJA Audio, one of the few audio review courses on the market.
As a primarily auditory learner, I recorded the NINJA Audio the way I would want an audio course presented.
Kinesthetic Learners
The best CPA review course for kinesthetic learners follows a “test bank” approach.
If you're a fellow kinesthetic learner, you learn by doing.
An example is using NINJA MCQ to learn the material, then using the “Trending Score” feature as you review.
Reading/Writing Learners
The best CPA review course for readers and writers uses a textbook approach.
Reading, Writing, and Learning are as dull as they sound.
By its pricing, NINJA CPA Review is the only self-study option that warrants studying with the CPA textbook alone.
Otherwise, you wouldn't need to pay over $2,000 for a video course.
6. You Need A Good CPA Study Plan
50% of CPA Candidates who walk into any exam will fail that exam. Why?
- Wrong Study Materials
- Wrong Study Method
- All of the Above
A well-structured CPA study plan can compensate for a subpar CPA review course.
The best CPA study plan is the N.I.N.J.A. Framework:
- Nail the Concepts
- Intense Notes
- Non-Stop MCQ
- Just Rewrite Your Notes
- All Comes Together
7. CPA Prep Courses – Worthy Investment
Are CPA prep courses worth it? Is traveling cross-country with a phone that has Google Maps worth it?
You could whip out your grandparents' musty Rand McNally map collection.
And no, you should not study with your college accounting textbooks.
They aren't designed to help you pass the CPA Exam.
(On a side note, it's debatable as to whether they teach you how to be an accountant)
You need study materials that are specifically designed for one thing: passing the CPA Exam.
Not IRS regulations or FASB standards – that's an incredibly poor use of your valuable time.
These are not Enrolled Agent (REG/TCP) or CMA (BAR) materials—those are beyond the scope of the CPA Exam.
(Yes, some courses use EA/CMA questions in their CPA Test Bank, which is a massive disservice to CPA Candidates in my opinion…but then again, they didn't ask my opinion 😀 )
Try a course.
Buy a course.
Study a course.
Pass, of course.
With a horse.
Or a Norse.
Or a Norse on a horse.
8. Only Use AICPA-Licensed Materials
Only AICPA-Licensed CPA Review companies know what will be testable on the CPA Exam.
There's no reason not to use an AICPA-Licensed course.
9. Ignore Pass Rate Propaganda
Q: Which CPA review course has the best pass rate?
A: Who knows?
A few things to know about CPA pass rates:
- The first-time CPA Exam pass rate is approximately. 25-30%.
- 1 in 2 people (50%) who walk into any given CPA Exam section will fail (according to the AICPA).
Yes, some courses advertise an XX% pass rate.
How do they arrive at that math?
What does that math mean?
XX% pass first time?
XX% pass only with that course?
XX% pass eventually?
I have no idea because they don't really say what it means.
What I do know is that you shouldn't factor them into your buying decision at all.
And – if we're being super real (just between you and me)…EVERYONE supplements.
If you ask a question on CPA Reddit, you're supplementing.
If you download Free Notes, you're supplementing.
No one studies with “one course” anymore, so I don't know how a company can know its pass rate.
(It's possible that I'm just dumb and am not seeing it.)
When people ask me, “what is NINJA CPA Review's pass rate?”
I tell them, “I have no idea and I don't know how any course can objectively know their pass rate,” for the reasons I just mentioned.
10. Genuine CPA Course Reviews Matter
Course Reviews Matter.
No, not those silly “ranking” websites that make affiliate commissions.
I'm referring to genuine customer reviews.
The CPA Exam Forum still has 600,000 posts to sift through – lots of ancient wisdom there.
As mentioned earlier, additional reviews are available online, like on CPA Reddit.
11. CPA Audio Lectures Buy Freedom
CPA prep courses with audio lectures add 5+ hours of studying per week without even trying.
An audio course helps maximize study time while commuting, at the gym, doing laundry, or completing household chores.
If you commute 30 minutes each way to work and listen to a CPA audio, that's 5 hours a week of studying that you would have otherwise wasted.
Instead of 20 hours of studying per week, you only need 15 due to the audio.
If you're a working professional, strongly consider buying a course that includes CPA Exam Audios.
That extra 5 hours just bought you a Saturday (or Sunday) of study freedom.
12. India CPA Candidates Should Invest in Visual Learning
CPA Candidates taking the CPA Exam in India and other International CPA jurisdictions who are ESL (English as a Second Language) should choose a CPA study course with strong visual learning components.
This helps break down the language barrier.
Due to the language barrier, audio courses are unlikely to be as beneficial to ESL CPA candidates.
Easy Button: If you're from India, using NINJA Mike is a no-brainer. He's objectively the best instructor in the industry (and the only major courses instructor who still teaches ALL topics), and he's from … wait for it … INDIA.
13. Ask Lots of Questions
The only dumb CPA Exam question is the one you don't ask.
- Need a CPA Study Plan?
- Struggling to balance “life” and the CPA Exam?
- Frustrated and Need Motivation?
Ask Me Anything. I've been there.
“Few people are more familiar with the stresses of exam prep than Jeff Elliott, licensed CPA and the face behind Another71.com.” – Wiley CPA Review
14. All CPA Test Banks (Worth Buying) Use Adaptive Learning
Adaptive Learning in a CPA Test Bank was a major feature a few years ago.
Today, it's a standard feature – at least in any course worth buying.
It's like buying a new car – you assume it has cruise control.
Like AICPA-released questions, if your CPA test bank doesn't have adaptive learning, PUNT.
Adaptive Learning allows the test bank to ‘feed' you more questions based on your weak areas.
Your strong areas are still tested but less frequently.
Different courses use different names for adaptive learning, and each company uses its own adaptive algorithm, so they aren't interchangeable.
15. Some CPA Review Courses have Military Discounts
Do CPA Review Courses have Military Discounts? Some.
There are two types of Military Discounts for CPA Review: Direct Bill and your regular “discount” code used at checkout.
Direct Bill
The course has a direct billing relationship with the U.S. Department of Veterans Affairs.
Flat Military Discount
Other courses offer a flat military discount, but given the competitive nature of the CPA Review course industry right now and courses discounting packages by $1,000+ OFF, the military discount isn't likely to be any better than the regular discount, and depending on timing, it might be lower.
16. Some CPA Review Courses Offer (Outrageous) Financing
Do CPA Review Courses offer Financing? Yes – most courses offer financing.
Buyer Beware: Double-check the fine print.
Some of those payment plans have crazytown (that's a technical term) interest rates.
You might be better off using a credit card instead.
Be careful out there.
17. You Probably Don't Need a CPA Exam Tutor
‘CPA tutors' are popping up faster than the rate of new slang I don't understand.
Anyone with a Zoom account can be a “CPA Exam Tutor.”
Before investing in a tutor, I recommend searching r/CPA.
18. Unlimited Access Does Not Mean Lifetime Access
When comparing CPA Exam Review courses, it's important to keep it apples-to-apples and to know whether your course expires.
Thankfully, the courses now make it easy. They don't expire until you pass the CPA Exam (except for the “lower-tiered” packages).
One positive aspect of course competition is that when one course does something, the others do it as well.
When a course advertises “unlimited access,” it's like a hotel advertising “Free Cable.”
(Anyone remember seeing “Free HBO” on motel signs as a kid and getting super-excited when on vacation?)
All major CPA Review courses now offer “Unlimited Access” (except for NINJA, which is a month-to-month subscription).
In the context of CPA Exam prep, “Unlimited” means you get access for as long as you're studying for the CPA Exam.
It doesn't typically imply you get lifetime access.
I see people online getting angry with competitors because they must show an NTS or something to get free updates.
If you purchase an “unlimited access” package, you will be required to demonstrate that you are still a CPA candidate, which is reasonable.
19. CPA Review Refund Policies Matter
Most CPA Review Return Policies are Not Friendly.
Why are Free Trials so important? Because it's hard to return a course that you don't like.
Some even have a stiff monetary penalty for returning their courses.
Try before you buy. This will reduce buyer's remorse.
20. Don't Buy Used CPA Study Materials
Nowadays, many things are digital, and reselling a course, especially a digital version with logins, often violates the terms of use for that course.
Not only is it unethical (to violate the terms of use) as an aspiring CPA (oh, the irony), but you also run a significant risk of buying someone else's course access only to have it shut off by the course.
If the “customer” lives in California and logged in 435 times from LA, and you live in New York and start logging in, good luck explaining that.
Don't start cutting ethical corners to save a buck (or make a buck).
Not a good start to your CPA career.
21. You Might get College Credit for your CPA Review Course
Some MAcc programs integrate CPA Review courses into their curriculum.
If you're looking into a Master of Accounting program, it might not hurt to email the CPA Review course you're considering.
Ask them if they have any partnerships with colleges or universities where you can accomplish this very thing.
While we're all still pretending that the 150-hour rule benefits anyone other than colleges and universities, you might as well study for the CPA Exam while jumping through these arbitrary (and expensive) hoops.
If you can't tell, I am not a fan of MAcc programs.
22. CPA Review Courses are Always On Sale
The only thing that makes me laugh more at advertised pass rates is the advertised discounts.
CPA Review courses are always on sale.
“Black Friday” simply means that for the next month, the course will be 50% off rather than the standard 45%.
(I don't recall seeing any Black Friday brawls over 5% TV discounts lately…Perhaps I missed it in my feed.
There's no need to hunt around for promo codes anymore.
Most courses are out of the “coupon code” game and just put the discount directly on the site.
If a course isn't on sale, like the Kansas weather, wait 5 minutes, and that will change.
23. Big 4 Firms Get Big Discounts
The Big 4 (and other large accounting firms) have relationships with the various CPA courses.
The courses are set up with bulk pricing for the firms (usually well below retail), and new hires select from the list of “approved” courses, with the course paid at the contracted rate.
If the employee leaves within X period, they must reimburse the firm for the course. If the firm employee needs a second course or an add-on like NINJA, it's on the employee's dime.
Basically, all of the big courses have discounts with the big firms.
CliftonLarsonAllen associates get a free month of NINJA CPA Review when they email support@ninjacpareview.com.
If you want your firm added to the list, let us (and your HR team) know.
24. Former CPA Review Students Get Discounts Too
CPA Review courses are always happy to retain their former customers rather than lose them to competitors.
The Customer Acquisition Cost in CPA Prep is substantial (trust me, I know), so keeping an established customer is always preferable to losing them to a competitor.
This is why most courses have attractive discounts for former students.
That said, competition among courses is fierce, so the discounts aren't typically much better than the regular discounts.
25. The Best CPA Exam Testing Order – Depends
The best CPA Exam testing order depends on which discipline section you PLAN on taking.
As the greatest heavyweight boxer of all time (Iron Mike) famously said, “Everyone has a plan until they get punched in the mouth.”
Here is the recommended order of exams, giving you room for adjustment if, in fact, the CPA Exam punches you in the mouth.
Best CPA Exam Order:
- FAR
- AUD
- REG
- TCP
F.A.R.T. This is the way.
(I'm pretty sure that I'm the only course on this list that will be advocating the use of the acronym FART) 😀
My Reasoning: TCP has the highest pass rate or is among the highest pass rates, and REG will be a warmup for TCP, which is basically REG with more tax, but without the business law material.
If you plan on taking BAR…
- AUD
- FAR
- BAR
- REG
My Reasoning: Taking AUD first and then FAR gives you two exams out of the way, bringing you to BAR. If FAR was tougher than expected, you can pivot to REG next and take TCP instead, avoiding BAR.
If you plan on taking TCP…
- FAR
- AUD
- REG
- TCP
My Reasoning: Again, starting with AUD/FAR…then REG/TCP due to overlap in taxation topics.
If you plan on taking ISC:
- AUD
- FAR
- REG
- ISC
My Reasoning: Taking ISC last gives you max flexibility in case you change your mind after REG and want to go with TCP.
My recommendation: FART
26. The CPA Exam Takes 5 to 7 Weeks to (Properly) Study
You should plan to study 20 hours per week and 7 weeks per CPA Exam section.
If you fail twice (the average, according to a NASBA Report several years back), the CPA Exam will take around one year to complete.
Some take much less time to pass, and others take much more.
This is why the NINJA Study Planner comes in two flavors: 4 weeks and 7 weeks.
Everyone is different, and opinions on CPA Study Materials vary greatly, which, again, is why there is no “Best CPA Review Course” 😀
27. If You Fail The CPA Exam (You're Normal)
Statistically, the odds of passing the CPA Exam on the first try are approximately 1 in 4.
I read that many years ago in a NASBA report (one of those that you buy and skim through once), and I haven't seen any updated numbers, so I'm sticking with a first-time CPA Exam pass rate of 25-30%.
Of course, I gladly accept a new number if someone has updated data.
For the sake of argument, let's assume the 25% number is in the ballpark.
Four people walk into Prometric to take their first CPA Exam.
One of them will go on to pass all four parts in a row.
On a section-by-section basis, it's slightly better.
Two people walk in to take FAR – one person passes (actually, less than one person passes…there's probably a joke about the CPA Exam taking a little piece of you in there somewhere).
To improve your chances of passing the first time, you must study effectively.
Again, that effective way is the N.I.N.J.A. Study Framework.
Best CPA Review Course: My Recommendation
In closing, the best CPA Review course is the one that:
- Matches Your Budget.
- Matches Your Learning Style.
- Is the one you'll actually study with.
And remember: There isn't a Best CPA Review Course – only the best course for you.
To Your Success,
Jeff Elliott, CPA (KS)
PS – Don't forget your Free CPA Test Bank
