
Best CPA Review Courses 2025 | 27 Things (Before You Buy)
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Table of Contents
Introduction to the CPA Review Courses
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 (NINJA CPA Review), am an AICPA licensee, and 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.
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 Review Supplements
Becker CPA Review and UWorld CPA Review fall under category #1
NINJA CPA Review is a bit of a hybrid, as it's a full course or a supplement, depending on which “study path” you choose.
1. The “Best CPA Review Course” is the One You'll Use
Let's be real from the start:
There isn't a Best CPA Review Course.
One more time.
There isn't a Best CPA Review Course.
A little louder.
There isn't a Best CPA Review Course.
Once more for the people in the back…
There isn't a Best CPA Review Course.
This time, but in blue.
There isn't a Best CPA Review Course.
There's only the Best CPA Exam 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 with.
2. Test Drive All CPA Review Course Packages
The number of courses out there (and options within those options) can be quite overwhelming:
- CPA Exam Prep Lectures
- CPA Review Textbooks
- CPA Exam Test Bank Questions
- CPA Study Guide & Notes
- CPA Exam Audio Review
- CPA Exam Cram Course Online
- CPA Exam Study Flashcards
- CPA Live Online Tutoring
- CPA Review Course Return Policy
Why CPA Review Free Trials are important:
Would you buy a $2,000 car without taking it for a test drive? Of course not.
What if it smells like Grandma's dead cat?
Take your future CPA Exam Review course for a test drive before you drop the equivalent of a nice celebratory cruise on a review course.
Also, most CPA Prep courses have Promo Codes.
Like the Kansas weather (where I was born, raised, and still live), if you don't see a CPA Review discount, wait 5 minutes.
Oh, and don't forget the Free Trial.
3. Compare CPA Prep Courses and Try Two
CPA prep course options are overwhelming.
There is seemingly a new course, supplement, coaching program, or tutoring service popping up every month, vying for attention.
Simplify it: Do free trials of two CPA study courses in this group, and then pick the course you like the best.
The following courses are listed in order of “Reddit Rank,” which is a metric that I made up. 😀
Reddit Rank is the number of mentions that a course has on Reddit over the last 12 months.
I choose Reddit because it's really the only objectively neutral social site that 1) is indexed by Google, 2) isn't influenced by affiliate sites or non-relevant traffic.
An example of non-relevant traffic would be “NINJA CPA” showing a movie listing, which apparently was a thing. Also, it had “NINJA CPA” with 23,000 more searches than Becker, which didn't make sense to me. While it would be fun to say “NINJA is the most popular course – just look at search traffic!”, being the objective CPA that I strive to be, I went with Reddit only.


Becker CPA Review
Becker CPA Review is the biggest name in CPA Exam Prep
“Becker CPA” was the most-discussed course on Reddit last year.

Even in today's more competitive environment, Becker is still king from a market perspective.
Historically, they have been the most expensive CPA Review course, but they offer discounts, and other courses, such as UWorld, as shown in the table below, have matched their prices.
Becker has the trust of Big 4 accounting firms, which offer steep discounts to firm employees.
Becker has a popular cram course called the Becker Final Review.
The four main Becker CPA Review courses are Concierge ($5,999), Pro ($3,799), Premium ($3,099), and Advantage ($2,499).
See Also: Becker + NINJA

UWorld CPA Review
UWorld CPA Review features Roger Phillipp, one of the best CPA lecturers around.
“UWorld CPA” is the second most-discussed course on Reddit in the past year, beating NINJA by 10.
UWorld acquired Roger CPA Review and Wiley CPA Review a few years ago, enhancing an already excellent course with technological upgrades.

UWorld CPA, like NINJA, sells a standalone CPA Test Bank called the UWorld CPA Qbank.
In addition to acquiring Wiley CPA Review and its content and team of instructors in 2023, UWorld hired the ever-popular Peter Olinto, formerly of Becker, making a formidable lecturer duo alongside Phillipp.
See Also: UWorld + NINJA

Gleim CPA Review
Gleim CPA Review was founded by the late Dr. Irvin Gleim. It has an excellent reputation in the CPA Review industry and is often known for its red books and CPA test bank.
Gleim also sells a standalone test bank called the Gleim CPA Mega Test Bank.
Gleim CPA Review has two main courses: the Gleim Traditional and the Gleim Premium.
Surgent CPA Review
Surgent CPA Review is run by industry veterans like Liz Kolar who have been around as long as anyone.
Surgent is known for their Adaptive Learning and a popular course feature called the ReadyScore™.
Surgent CPA has three CPA prep course packages: Ultimate Pass, Premier Pass, and Essentials Pass.
NINJA CPA Review
Finally, NINJA CPA Review (my company) has been the #1 CPA Exam Study Supplement for over a decade.

“Ninja CPA” is the third-most searched CPA Review company, and the third-most discussed course on Reddit.
NINJA offers two options: Course or Supplement, priced at $87 per month and $67 per month, respectively.
You can get everything for $87 per month, with a month-to-month subscription that allows you to cancel at any time.
See Also: NINJA Only
CPA Review Course Comparison
On mobile? This table is best viewed sideways in landscape. I subjectively chose the package from each course that checked off the most boxes at the lowest price.
Course | Becker | UWorld | NINJA |
---|---|---|---|
Package | Pro | Elite Unlimited | Subscription |
Retail Price | $3,799 | $3,899 | $87 |
Access | Unlimited | Unlimited | Monthly |
Reddit Rank | 1 | 2 | 3 |
AICPA-Licensed | ✅ | ✅ | ✅ |
EWS Award Winners | ✅ | ✅ | ✅ |
CPA Lectures | ✅ | ✅ | ✅ |
CPA Book | ✅ | ✅ | ✅ |
CPA Test Bank | ✅ | ✅ | ✅ |
CPA Notes | ✅ | 🚫 | ✅ |
CPA Audio | 🚫 | ✅ | ✅ |
CPA Book | ✅ | ✅ | ✅ |
CPA Cram | ✅ | ✅ | ✅ |
CPA Flashcards | ✅ | ✅ | ✅ |
CPA Tutoring | ✅ | 🚫 | ✅ |
CPE Included | ✅ | 🚫 | 🚫 |
Adaptive Software | ✅ | ✅ | ✅ |
Study Plan | Becker + NINJA | UWorld + NINJA | NINJA Only |
Course Retail Price, Details, Stats, & Features as of 3/24/25
#AskGrok

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.
Whether it's NINJA, Gleim, or UWorld, buy a second test bank.
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.
Get Your Free CPA Test Bank
FAR, AUD, REG, BAR, ISC, or TCP
Practice AICPA Questions, Simulations, & Mock Exam
No Credit Card Required – Only Your Best Email for Your Login
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5. Your 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 a few, or possibly all, 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, as all of these courses offer features that cater to most learning styles (not all courses include audio lectures, for instance).
If you know you're specifically one of these, then consider checking these out first:
- Visual Learners like to “see” the information to process it.
- Auditory Learners process information through “hearing” it.
- Kinesthetic Learners learn by “doing.”
- Reading/Writing Learners enjoy reading and writing.
Visual Learners
The best CPA review course for visual learners teaches the course material on the screen.
Both Becker and UWorld feature the instructor on the screen, reviewing the book or other materials they are going through.
NINJA walks through the concepts visually via Excel screen share in the NINJA Sparring sessions.
For this reason, we believe NINJA is the course for visual learners, but we are biased.
The pick: Becker, UWorld, or NINJA
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.
This choice is easy, as NINJA is the only CPA Review course in this comparison with a CPA Audio Course.
The pick: NINJA
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.
All courses on this page feature robust CPA test banks.
I recommend trying all three test banks and seeing which one you like best (or dislike the least).
The pick: Becker, UWorld, or NINJA
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 nature of pricing, NINJA CPA Review is the only study option that warrants studying with the textbook only.
Otherwise, you wouldn't need to pay over $2,000 for a video course.
The pick: NINJA
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 You Notes
All Comes Together
You can download our CPA Study Planners and use them with any CPA prep course.
7. CPA Prep Courses Are Worth It
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.
Pass, of course.
With a horse.
Or a Norse.
Or a Norse on a horse.
8. Don't Buy CPA Review Course Materials That Aren't AICPA-Licensed
Only AICPA-Licensed CPA Review companies know what will be testable on the CPA Exam.
You will see some supplements touting that they don't use AICPA questions like that other guy (NINJA), as if that's an asset.
It's not an asset – it's nonsense.
I have no idea why this has become a thing.
It was a short-lived (and, apparently, ineffective) marketing ploy, as even these “we don't use AICPA licensed questions!” … are using AICPA licensed questions.
Anyone can flood their test bank with random off-brand accounting questions, but that's a terrible idea.
There's no reason not to use a reputable and vetted AICPA-Licensed course.
All courses featured on this page are AICPA-Licensed.
Friends don't let friends highlight use non-AICPA licensed materials. Or highlight.
9. CPA Review Course Pass Rate Marketing Is MathMagic
Q: Which CPA review course has the best pass rate?
A: Who knows?
A few things to know about CPA Exam pass rates:
- The first-time CPA Exam pass rate, according to the AICPA, is approx. 25-30%.
- 1 out of every 2 people (i.e., 50%) who walk into any given CPA Exam section will fail it (also according to the AICPA).
- Some CPA courses advertise 90+% pass rates.
Ok, future auditor, what stands out to you? 😀
I don't know what Mathmagic CPA Exam Review courses use to arrive at their pass rate numbers, and I don't really care.
That's between them and the AICPA.
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 reddit – you're supplementing.
If you download some free CPA notes – you're supplementing.
No one studies with “one course” anymore, so I don't know how a course can make a valid claim about pass rates.
When people ask me, “what is NINJA CPA Review's pass rate?”
I tell them – I have no idea and then go into the reasons why.
10. (Authentic) CPA Course Reviews Matter
No, not the fake reviews that you've undoubtedly read online that all point the reader to buy the course that pays them the most commissions.
I'm referring to genuine customer reviews.
The another71 Forum (Rest In Peace) still has 600,000 posts to sift through – lots of ancient wisdom there.
As I mentioned earlier, additional reviews can be found online in places like CPA Reddit.
Another option would be to visit the Facebook Study Groups you're in and use the search feature.
Search for “ninja” and get the good, the bad, and sigh … the ugly.
Then … do it for whatever other CPA Review Courses you're considering.
11. Audio Reviews Cut Study Time For Working Professionals
CPA Review Courses with audio lectures add 5+ hours of study per week. A CPA Audio 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.
If you're a working professional, strongly consider buying a course that includes CPA Audios.
12. International CPA Candidates Strongly Benefit From Visual Learning
International CPA candidates who are ESL (English Second Language) should choose a CPA Study Course that has strong visual learning qualities.
This helps break down the language barrier.
Due to the language barrier, audio courses are unlikely to be as beneficial to ESL CPA candidates.
Becker, UWorld, and NINJA are all strong visual learning components.
13. Live CPA Review Classes Are Making a Comeback
The pandemic killed the live class market. It's making a comeback, albeit online.
Becker, UWorld, and NINJA feature live classes.
14. Adaptive Learning in CPA Test Banks is Now a Standard Feature
Adaptive Learning in a CPA Test Bank was a major feature a few years ago.
Today, it's a standard feature. It's like buying a new car – you assume it has cruise control.
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 have different names for it – and each company uses its own adaptive algorithm, so they aren't the same.
Becker, UWorld, and NINJA each feature adaptive learning of some type in their test banks.
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 Becker CPA Review course has a direct billing relationship with the U.S. Department of Veterans Affairs.
Flat Military Discount
Other courses have a flat military discount, but with the competitive nature of the CPA Review course industry right now and courses discounting the packages $1,000+ OFF, the military discount isn't likely going to be any better than the regular discount, and depending on the timing, it might be a lower discount.
While NINJA doesn't have Military Discounts per se (we don't offer any discounts – we offer the same low price every day to everyone), if you're an active duty military member (or a spouse of one), message me below and I'll hook you up with something 🙂
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 interest rates.
You might be better off using a credit card instead.
At $87 per month, NINJA is like a financing plan, without any interest or commitment.
It's the best of both worlds.
No big upfront cost. Cancel whenever for whatever reason.
I've noticed some courses in the industry attempting to make their prices appear the same as NINJA's at $67/$87 a month.
The difference? You can cancel NINJA at any time. You're paying the WHOLE THING ($2,000+) with that other course.
Be careful out there.
17. You Probably Don't Need a CPA Exam Tutor
‘CPA tutors' are popping out of the woodwork now.
Your favorite message board or study group may have even been overrun by CPA Exam tutor “success stories” seemingly overnight.
CPA Tutoring/Mentoring is an easy way to enter the online CPA class market without actually developing a course (or investing the necessary time, capital, and know-how).
Anyone with a pulse, a Zoom account, and an internet connection can be a “CPA Tutor.”
Before investing in a tutor, I recommend doing a search in r/CPA.
You'll get the good, the bad, and the ugly.
Otherwise, consider a CPA prep program with a built-in tutoring feature if you want a CPA tutor.
Becker, UWorld, and NINJA offer live CPA tutoring as part of their course packages.
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 if your course expires at some point.
Thankfully, the courses now make it easy. They don't expire until you pass the CPA Exam (except for the “lower-tiered” packages).
A positive thing about course competition is that when one course does something, they all do it.
When a course advertises “unlimited access,” that's like a hotel advertising that they have “Free Cable.”
(Anyone remember seeing “Free HBO” on motel signs as a kid and getting super-excited when on vacation?)
All CPA Review courses now offer “Unlimited Access” (except for NINJA, which has the only month-to-month option in the industry).
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, be prepared to demonstrate that you are still a CPA candidate, which is a reasonable request.
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.
NINJA is the only mainstream course that offers a 30-day refund policy with no restrictions on access.
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. 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. One example is Becker and the University of Kansas, which is located 30 minutes from my house. If you're looking into a Master of Accounting program, it might not hurt to email the CPA Review course you're looking at and 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.
22. CPA Review Courses are Always On Sale
The price is rarely the price. Most courses have their discounts directly on the site.
CPA Review course pricing has basically become a joke.
I'm unsure how a company can claim a retail price if it never actually charges that price.
23. Large Accounting Firm Employees Get Discounted CPA Prep Courses
The bigger firms have relationships with the various CPA courses. The courses set up bulk pricing with the firms (usually far below retail), and then new hires pick from the list of “approved” courses, and the course gets paid whatever the contracted amount is. If the employee leaves within X amount of time, they have to pay the firm back 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 discount with NINJA CPA Review.
If you want your firm added, have your HR department email me.
24. Former CPA Review Students Get Discounts Too
CPA Review courses are always happy to retain their former customers rather than lose them to a competitor, which is why most courses have attractive former student discounts.
That said, the competition among courses is so fierce that the discounts aren't typically that 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.
(On a side note – a front kick to the chest does wonders in such a situation.)
Best CPA Exam Order:
- FAR
- AUD
- REG
- TCP
F.A.R.T. This is the way.
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. It Takes 5 to 7 Weeks to (Properly) Study for a CPA Exam section
How long does it take to prepare for the CPA? You should plan on studying 20 hours a week and 7 weeks per exam. If you fail twice (the average, according to NASBA), 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 Don't Pass the CPA Exam on the First Try – 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 it 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'm fully open to being challenged on this and will gladly accept a new number if shown the evidence.
25-30% also “feels” right.
Of course, facts don't care about my feelings. I get that.
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.
That effective way is the NINJA Study Framework:
Nail the Concepts
Intense Notes
Non-Stop MCQ
Just Rewrite Your Notes
All Comes Together
You can use the N.I.N.J.A. Study Framework with any course.
Best CPA Review Course: My Recommendation
In closing, whether it's Becker, UWorld, or my course, NINJA, the best CPA Review course is the one that:
- Matches Your Budget.
- Matches Your Learning Style.
- Is the one you'll actually study with.

To Your Success,
Jeff Elliott, CPA (KS)
Have a CPA Review Course Question? Ask Me.
- Need a CPA Study Plan?
- Struggling to balance “life” and the CPA Exam?
- Frustrated and Need Motivation?
Ask me anything. I've been there myself (read My Story) and have helped hundreds of thousands of CPA candidates pass over the years.
“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