Best CPA Review Courses | 27 Things To Know (Before You Buy)
How to Choose the Best CPA Review Course for You
(Scroll down for your Free CPA Test Bank)
Table of Contents
Introduction to the CPA Review Courses
Updated 8/05/25
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 Supplements page instead.
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‘.
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 with.
2. Test Drive All CPA Review Course Packages
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 car, even a $2,000 car, without taking it for a test drive?
Of course not.
What if it smells like Grandma's dead cat?
Always take your future CPA Review course for a test drive before you drop the equivalent of a nice celebratory cruise on a review course.
3. Compare CPA Prep Courses and Try Two
Choosing a CPA prep course can be overwhelming.
There is seemingly a new course, supplement, coaching program, or tutoring service popping up every month, vying for attention.
Simplify: Do free trials of two CPA review courses and then pick the course you like the best.
Becker CPA Review
Becker CPA Review is the biggest name in CPA Exam Prep
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.
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
NINJA CPA Review
NINJA CPA Review (my company) has been the #1 CPA Study Supplement for over a decade.
Most people supplement with NINJA because by the time someone has heard about us (or is looking for an alternative because they're struggling), they already have a course.
NINJA offers two options: Course or Supplement.
The Supplement subscription ($67) includes Notes, Audio, and a CPA Test Bank.
The Course subscription ($87) includes Notes, Audio, CPA Test Bank, Book, Flashcards, Lecture Videos, Cram Course, and AI Study Tool.
See Also: NINJA Only
UWorld CPA Review
UWorld CPA Review features Roger Phillipp, one of the best CPA lecturers around.
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.
UWorld CPA Review courses are Elite Unlimited+ ($4,099), Elite Unlimited ($3,899), and Premier ($3,499).
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 large CPA test bank.
Like UWorld and NINJA, Gleim also sells a standalone test bank called the Gleim CPA Mega Test Bank.
Gleim CPA Review has three main courses: Premium Pro ($3,499), Premium ($2,999), and Traditional ($2,499)
See Also: Gleim + NINJA
Surgent CPA Review
Surgent CPA Review is run by industry veterans like Liz Kolar, who are as tenured as anyone in CPA prep.
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 ($1,699), Premier Pass ($1,299), and Essentials Pass ($799).
See Also: Surgent + NINJA
CPA Review Course Comparison
On mobile? This table is best viewed sideways in landscape.
I subjectively chose the cheapest course package from each company.
Courses listed in order of retail price.
| Course | UWorld | Becker | Gleim | Surgent | NINJA |
|---|---|---|---|---|---|
| Package | Premier | Advantage | Traditional | Essentials | Monthly |
| Access | 18 Months | 24 Months | 18 Months | Unlimited | Subscription |
| Cost | $3,499 | $2,499 | $2,499 | $799 | $87 |
4. All CPA Candidates 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 like there is value in getting different editorial “looks” at questions, there is value in utilizing 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.
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
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 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.
The pick: Becker, UWorld, Gleim, Surgent, 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.
I'm partial because I recorded the NINJA Audio, and I know my approach (repetition) to a good audio course.
I'm guessing that the others are fine, but I haven't listened to them.
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.
The pick: Becker, UWorld, Gleim, Surgent, 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 Planner and use it 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.
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. Buy AICPA-Licensed CPA Study 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.
Becker, UWorld, Surgent, Gleim, and NINJA are AICPA-Licensed CPA Review courses.
9. Ignore CPA Review Course Pass Rates
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 out of every 2 people (i.e., 50%) who walk into any given CPA Exam section will fail it (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 CPA 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 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 “ninja worth it,” “becker worth it,” “surgent worth it,” “gleim worth it,” and “uworld worth it” to get the good, the bad, and the ugly.
11. Working Professionals Need CPA Audio Lectures
CPA prep courses with audio lectures add 5+ hours of studying per week without even trying.
A CPA 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. International CPA Candidates Should Invest in 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, Gleim, Surgent, or NINJA all work well for visual learners, but some may be stronger than others, necessitating free trials.
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 have different names for adaptive learning, and each company uses its own adaptive algorithm, so they aren't the same.
Becker, UWorld, Gleim, Surgent, and NINJA all use Adaptive Learning 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 to be any better than the regular discount, and depending on the timing, it might be a lower discount.
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 out of the woodwork now.
Anyone with a Zoom account can be a “CPA Exam Tutor.”
Before investing in a tutor, I recommend doing a search in r/CPA.
Otherwise, consider a CPA prep program with a built-in tutoring feature (Becker, UWorld, and NINJA) if you want a CPA tutor.
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 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, 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 and Gleim are the only major courses that offer a 30-day refund policy.
Try before you buy. This will solve a lot of buyer's remorse drama.
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.
One example is Becker and the University of Kansas (BOO! They are the rival of my alma mater, Kansas State 😀), 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.
If you can't tell, I am not a fan of MAcc programs.
22. CPA Review Courses are Always On Sale
CPA Review courses are always on sale.
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 Discounted CPA Prep Courses
The Big 4 (and other large accounting 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 is paid at the contracted amount.
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 free month of NINJA CPA Review when they email support@ninjacpareview.com.
(Hey! Look at us doing big course things 😀)
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.
This is why most courses have attractive discounts for former students.
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.
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 on studying 20 hours a 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 CPA 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.
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, Surgent, Gleim, 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.
And remember: There isn't a Best CPA Review Course – only the best course for you.
To Your Success,
Jeff Elliott, CPA (KS)
NINJA CPA | NINJA CMA | NINJA CPE | Another71
PS – Don't forget your Free CPA Test Bank
