NINJA CPA Review | Pass the CPA Exam in 5 Easy Steps

This 5-Step CPA Study Plan will help you Pass the CPA Exam and Get Your LIFE Back in 2025.

(Scroll down for your Free CPA Test Bank)

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“Why We Chose It (Best Price): NINJA CPA Review works nicely as an inexpensive supplement to an online course. This is an efficient studying tool that can be used as your main course but serves best as an auxiliary study aid with an excellent online support community.”

– Investopedia, Best CPA Prep Courses

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I Almost Quit The CPA Exam

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My name is Jeff Elliott, and I'm a normal 40-something dude with ten kids (ok, that's insane totally not normal), but I am unique for one reason:

Since 2010, I have dedicated myself to helping struggling CPA candidates pass the CPA Exam.

It's the only thing I do.

Well, besides taking care of cows, goats, chickens, crops, livestock dogs, couch dogs…oh, and raising 10 kids (including three college-age, a junior in high school, and every two years after that all the way down to 4 years old).

I'm busy – but so are you.

Busy is relative. We're all busy with something (or somethings)

I'm a licensed CPA in Kansas (KS) and a member of the American Institute of Certified Public Accountants (AICPA). I have been 100% self-employed since leaving the corporate world and its associated trappings, including health insurance and supposed job stability.

I've been helping people pass the CPA Exam with NINJA CPA Review and Another71 full-time since 2010.

Before flying solo, I worked in public accounting, private accounting, and for two SEC companies, so I've also spent plenty of time in a cubicle. 🙂

My CPA Exam Journey began in late 2005.

When it was all said and done, I passed, got licensed, and even scored a 92 on REG along the way.

It wasn't all Sunshine & Rainbows, however.

I wanted to be a CPA, but I didn't really want to be a CPA.

So…I failed—multiple times.

I wasn't fully committed to studying (who wants to go home and study after a full day of public accounting?), and I would try to “cram” for two weeks before my exam and was coming up short.

Maybe you can relate?

Everything changed in February 2008.

I said, “Enough is enough,” and created a new study approach called “N.I.N.J.A.” (more on that below).

Then, by the end of the year, I passed all four sections of the CPA Exam—each exam on my next attempt.

In 2008, I was a desperate CPA Candidate on the verge of throwing in the towel.

My CPA Exam Scores:
FAR 4x (70,71,76*,76)
BEC 4x (71,71,71,80)
REG 4x (69,74,74, 92)
AUD 2x (69,79)
AICPA Ethics (89,92)
* = I lost my credit due to the “18-month rule.”

Did you catch that I scored back-to-back 74s on REG? It was brutal, and it also cost me my FAR credit.

(On a side note, I am the only CPA Review course owner/instructor who will publicly list their scores or admit that they struggled initially). 😀

Helping people is my favorite thing to do, and God has given me the platform to do it.

I know the bitter heartbreak of a 74 (twice).

I know the misery of losing a credit (FAR).

I know the exhilarating feeling of a high score (REG).

I know what you're going through as a CPA candidate.

I've either been there myself or have coached someone through it.

Let's get started.

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(Results not typical. Only 1 in 1,000 CPA Candidates win the Elijah Watt Sells Award.)

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Everyone* Fails the CPA Exam

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Everyone* Fails The CPA Exam

* Well, most everyone 🙂

I know some crazies who passed the first time, and you may also know some.

For us mere mortals…

70-75% of CPA Candidates fail at least one exam.

1 in 2 people taking any given CPA Exam section will walk out having failed it.

This leads to needless frustration, embarrassment, and thoughts of quitting altogether.

If you want to be different, you must do different.

First things first. If you don't have the NINJA Study Planner, be sure to download it.

Downloading the NINJA Framework is the easy part.

It's about to get real from here on out.

That's ok because if you're reading this, it means one thing:

You're neck-deep into the CPA Exam (or are about to be), and you're committed.

If that's the case, this is also likely true:

The “CPA Study” version of you is not much fun to be around.

You stay up late studying.

You get up early to study.

You study over lunch.

Your friends have stopped asking you to go out on Friday night because you're studying.

Your significant other knows it's another lonely night binge-watching Netflix while you sit at the table and study.

Your kids know the answer to “Can we go do (fill in the blank) today?” is a firm “no” because mommy or daddy has to study.

“But it's Saturday!” Yes, which means you'll be studying even more.

You're tired.

You're grumpy.

The “CPA Study” you isn't fun.

It's time to get your LIFE back.

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How I Got My 150 Hours

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When I graduated from college, I was around 20 hours shy of 150.

I took the GMAT and enrolled in a MAcc program at a local university.

(Ironically, I scored a near-perfect on the reading/writing section and bombed the math. My future MAcc advisor stared at my score report and looked at me across the desk like I had 3 heads.)

I worked in public accounting at the time and left the office at 5 p.m. several nights a week to attend class and chipped away at the 150 hour requirement.

I did this for two years. TWO YEARS.

I piddled around with the CPA Exam for two years until my wife lovingly said, “hey – I support you, but let's either finish this thing or move on.”

I got to work, developed my own study framework (N.I.N.J.A.), which is entirely different than what everyone teaches, and finally beat the AICPA.

I've been there. I get it.

Here is the candid truth…

All your extra efforts (accounting degree, 150 hours, paying for an NTS, buying a stupidly expensive CPA Review course) to get here are a moot point if you don't embrace the fact that the grind starts now.

Do you have to be a CPA to be a successful accountant?

No, but it will forever haunt you.

It will be the career gauntlet you couldn't overcome.

You will be asked about it in every accounting job interview for the rest of your life.

Always. Every interview. Every job application.

Whether you pass or not, you will have dreams about the CPA Exam. I still have them to this day, and I've been licensed for 15+ years.

If you don't pass, you will have the same dream, except yours will be a true nightmare.

So…you might as well pass it.

There is GOOD NEWS, however.

If you start and grind, you will pass.

I know of someone who took 23 exams.

23.

Today, that person is a licensed CPA.

Resist the temptation to pass judgment.

If they work tax returns 24/7, who cares that they struggled in Governmental Accounting, Business Law, COSO, or Audit Risk?

It doesn't matter to their clients.

No one will ever ask about your scores, I promise.

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The Fastest Way To Pass The CPA Exam

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What is the best/fastest way to pass the CPA exam?

It's a simple acronym: N.I.N.J.A.

The NINJA Study Framework (or NINJA Method) is not the only effective study method, but after using it for a decade or more, I believe it is the best.

The N.I.N.J.A. Method removes redundancy and gives you precious hours of your life back so you can … have a life.

Nail the Concepts (2.5 weeks)
Intense Notes
Non-Stop MCQ (2.5 weeks)
Just Rewrite Your Notes (1 week)
All Comes Together (1 week)

By starting MCQs in Step 3 instead of Step 1, like all of the “big” courses recommend, you're saving yourself a minimum of 102 hours of study time as a CPA candidate.

Here's the math:

If you study 20 hours per week and do MCQs for 2.5 weeks on Step 3, that's 50 hours.

During those 50 hours of Non-Stop MCQ, if you spend 2 minutes per question on average (a reasonable pace), then that's 30 questions per hour (60/2).

50 hours of Non-Stop MCQ x 30 questions per hour = 1,500 questions.

Instead of doing 1,500 questions twice (like everyone else), you do them once the NINJA Way.

That's 50 hours saved per exam, totaling 200 hours saved.

“But Jeff – that's not really fair … I'm using (insert course), and yes, they have us do questions with each chapter, but it's not 1,500. C'mon, man.”

I agree. I always want to err on the side of fairness and conservatism (like any good accountant would).

Let's assume your video lectures have 10 modules, each with 50 questions assigned.

A reasonable assumption? Some exams or modules may have more or fewer questions, but 10 modules with 50 questions each is fair.

That's 500 questions worked during “concepts” mode per exam x 4 exams = 2,000 questions.

(Yes, you'll do 800-1,000 during MCQ and review mode, but we'll set that aside for now).

500 questions, assuming a pace of 2 minutes per question, as described above = 1,000 minutes.

That's 17 hours of wasted time.

17 hours x 4 exams = 68 hours

(except, the average CPA candidate takes 6 exams…100+ hours saved)

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Step 1. Nail the CPA Exam Concepts

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Nail down the concepts before you begin the MCQ.

Hammering MCQs before you've learned the material is like installing kitchen cabinets before the foundation has been poured.

Can you do that? Sure.

Are the disastrous results predictable? Yes.

Step 1 will take approximately two weeks.

Aim for 20 hours a week.

If you're not studying 20 hours a week, you're not studying.

If something is confusing in your CPA Review materials, look it up in the NINJA Book or NINJA Notes.

Start reading the NINJA Notes in your downtime, especially at work. It's ok if you haven't studied the section before.

Start listening to your NINJA Audio. Never drive to work without it on.

You can listen to fun things when you're a CPA. For now, you're stuck with my nasally voice. Let that motivate you. 😀

If your commute is a one-hour round trip, then that's one hour of NINJA Audio per day (and that's for the commute alone—if you can work/workout/do laundry and listen to the NINJA Audio, even better).

With all of that preliminary stuff out of the way (planner, notes, audio, etc), we're finally nailing the concepts.

Nail the Concepts with the NINJA Book.

Set a firm deadline of 14 days to blast through the concepts and take in as much as you can.

After 14 days (max), put the NINJA Book away and move on to MCQ.

Why? For one, it brings pressure, which brings progress.

Second, you can easily fall into this perpetual state of “learning,” and you're never actually ready for any exam.

Finally, the MCQ phase isn't about testing – it's about learning.

Other courses get this wrong about the MCQ, which is why they recommend practice tests or mock exams, which are a poor use of time.

With each MCQ, there are up to four learning opportunities.

Nail the concepts in two weeks or less, and then put the book away.

If you prefer videos, watch NINJA Sparring lectures instead.

Use the same 14-week clock as the NINJA Book.

Ok! We've Nailed the Concepts.

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Step 2. Intense CPA Notes

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Take Intense CPA Exam Notes.

First Time? Retake? 15th Retake? It doesn't matter. Take Intense Notes.

If you're using NINJA as a Supplement, watch your video course lectures and take notes.

If you're going NINJA Only, take notes over the NINJA Book or NINJA Sparring.

Struggling to take notes? Do your best.

Taking notes might be frustrating, time-consuming, tedious, awful etc.

Do you know what else is frustrating, time-consuming, tedious, and awful?

Retakes.

Take killer notes because you'll be rewriting them in Step 4 😀

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Step 3. Non-Stop MCQ: Overview

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You've nailed the concepts. You took intense notes over your Book/Videos.

NOW is when we jump into the Test Bank.

Take Intense Notes over your NINJA MCQ sessions.

Crucial Step: If you missed a question, take notes about why you missed it.

If you got the question correct but will likely miss it in the future, write it down.

If you're using NINJA as a Supplement, and this is your first time taking this exam, do Non-Stop MCQs with your “main” course test bank.

Then, in the review phase (A—All Comes Together), switch to NINJA MCQ and work backward, beginning with your weakest topic.

If this is a retake OR you've found yourself memorizing your course questions, then switch 100% over to NINJA MCQ for this phase.

When it's time for simulations, switch back and forth according to which software you prefer.

If this is your first time taking this exam and you're memorizing the test bank questions (which is bad because it causes false confidence … you're scoring in the 90s, but on exam day, you score a 65 and can't figure out why), then switch over to NINJA MCQ 100% for both “N” (Step 3) and “A” (Step 5)

SIMS – First time or retake alike: switch back and forth between the two platforms.

Oh, and friends don't let friends take Practice Tests 😀

(more on that next)

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Step 3. Non-Stop MCQ: I Hate Practice Tests

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NINJA MCQ offers unlimited mock exams, but I hate CPA practice tests.

“I'm sick of hearing about your stupid practice tests.”

“What did you just say?”

“I hate practice tests.”

“Say it again to my face.”

“I hate them!”

“Come again?!”

“I hate all the practice tests in the whole world.”

(Let me know if you recognize what movie inspired that…it's a family favorite)

So why does NINJA CPA Review offer them?

People think they should do them because the big courses offer them.

Let me put it this way: You should take zero mock exams before Exam Day.

(everyone clutches their collective pearls…)

That statement attacks a sacred cow in the CPA Review industry.

We take mock exams for the same reason we spend three months' salary on an engagement ring:

People told us we should do it. 😀

Here are three reasons why you shouldn't work mock exams before taking the CPA Exam:

The scores don't mean anything. A 75% on a mock exam does not translate to a 75 on exam day. Not even close. Think of a 75 on the CPA Exam more like a B+/A-. It is NOT a 75%.

You don't get instant feedback.

You must wait until the end to see the answer and explanation for a problem area that you run into early on with your mock exam.

Learning from your mistakes on a practice test involves wasting time going back, finding the question, figuring out what you were thinking at the time and why you picked the wrong answer, and taking notes.

Instead, just take notes after you missed the question.

It is essentially a waste of valuable study time. Every study second counts. A mock exam is easily 3-4 hours, depending on how well you're doing and how seriously you're taking it (actually trying as you would on exam day, or just click-click-clicking to be done).

Think of how many “problem” areas you can attack in 20 MCQ increments in 4 hours.

The ROI on that time spent is MUCH higher in study mode.

Friends Don't Let Friends Do Mock Exams 😀

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Step 3. Non-Stop MCQ: Simulations

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A common question from CPA candidates:

“When do I practice Simulations?”

There are several schools of thought on this topic. Some courses treat simulations like MCQs, and you do them together.

I disagree.

Here's why: You know for sure that you will have MCQs over specific topics.

Not so with simulations. You will get a handful of simulations over a handful of topics.

If you understand the CPA Exam material conceptually, then you can answer both MCQ and Sims.

Granted, simulations ask questions in a weird way, and sometimes you just stare blankly, not knowing exactly “what” they want you to enter (this horror scene played out for me once during FAR…I was sure that the simulation was a goof – because it didn't make any sense despite the fact that I knew the topic well. Unfortunately, skipping a simulation because “they” are wrong isn't an option.

How to prepare for CPA Exam simulations: The week before your exam, pick one day (Sunday?) and hammer away at nothing but your NINJA Simulations. Hit 10 of them and call it good.

Opinions vary.

Unlike my disdain for practice tests, I'm not dogmatic about CPA Sim strategies. 😀

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Get Your Free CPA Test Bank

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FAR, AUD, REG, BAR, ISC, or TCP

No Credit Card Required – Only Your Best Email for Your Login

Full CPA Practice Test Included (if you really want one 😀)

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Step 4. Just Rewrite CPA Notes

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We know you took killer notes over your lectures and MCQ … rewrite those 😀

If you didn't take good notes, you can rewrite the NINJA Notes.

According to smart people, there is a connection between connecting information on paper to your brain by writing it with your hand.

Your hand is the bridge that connects the material and will allow you to better recall on exam day.

Can you just skim it? Sure
Can you just highlight it? I suppose.
Will it be as effective as writing and rewriting? No.

The science says it works, and anecdotally, it worked for me and many others.

Take Killer CPA Notes.

Rewrite Those Killer CPA Notes. 😀

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Step 5. All Comes Together

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It All Comes Together in a Final Review.

Step 5 is the same for both the NINJA Course and Supplement Path.

If you're using your Course Questions in the Non-Stop MCQ phase (NINJA Supplement), this is where you switch over to NINJA MCQ (if you've already switched, then keep using it here as well).

Start with your weakest topics first and work backward. You can let the software feed you questions, but since you're in a final review phase, I recommend doing topic-specific mini-testlets and really drilling down.

Do a set of 20 over your weakest area. If you're weak in several areas, choose the one that keeps you awake at night.

The one you DREAD seeing on exam day. 😀

Need extra help? Hit the NINJA CRAM.

If you hit in the low 70s (70-75), move on to your next weakest area.

You don't go for mastery here because you have a lot of ground to cover quickly for your review. It's better to get all of the topics into the 70s and then come back and hit them again vs. getting a few into the 80s/90s and running out of time before you can get to the rest.

For instance, if you're taking Financial Accounting and Reporting and your weak area is Bonds, do 20-question mini-testlets until you're scoring in the 70s (which may take 3 or 4 sets) and then move on to your next weakest area, which might be Leases. Repeat this with Leases and then move on to the next one—Governmental Accounting, etc.

As you head into your exam – hammer MCQ, and read the NINJA Notes every spare millisecond you have.

Everywhere you go – in the car, in the gym, sitting at your desk at work, it's NINJA Audio, NINJA Audio, and … you guessed it, NINJA Audio.

(I get it – the content is boring, and my voice won't be confused with Morgan Freeman anytime soon, but hit Play anyway. You can listen to your Spotify Playlist of 90s Pop Hits AFTER your exam.)

NINJA MCQ … NINJA Notes … NINJA Audio on repeat…even up to the minute you leave your vehicle and head into Prometric (what if the extra 3 minutes of some nuance of Corporate Taxation was the difference between a 74 and a 75 on exam day?).

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NINJA CPA Review Course vs Supplement

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While still on the topic of study materials, I would like to outline the two NINJA Study Paths: Course vs Supplement.

NINJA Supplement: This is our most popular subscription because the majority of CPA candidates already have a course (e.g., Becker, UWorld) and are looking for an edge on exam day.

Under this study plan, continue using your main course but add in the NINJA Notes, NINJA Audio, and NINJA MCQ/Simulations.

How much or how little NINJA you want to use with this path is up to you.

Since we don't use silly and confusing acronyms, NINJA Supplement plays nicely with other CPA Review courses.

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NINJA Course: CPA Candidates who go the “NINJA CPA Review Only” route primarily come from three camps:

1) They don't have a course yet, but have heard good things about NINJA from study groups and other sources, and want to try passing the CPA Exam with a reputable, $87 monthly course, rather than shelling out $2,000 to $3,000 unless necessary.

2) Their course has expired, and they have a few exams left and are rolling with NINJA, only to close out the CPA Exam.

3) They hate their course; they're over it. They would rather pay someone to drive a tank over their CPA Review materials than study. They're burning the ships and are studying on NINJA Island, come hell or high water.

Not sure which NINJA Study Path you want?

Check out our free trial and decide which one is best for you.

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Final Thoughts: Exam Day Tips

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In closing, I want to leave you with some wisdom collected over the years that you may not have considered: Exam Time.

I recommend scheduling your CPA Exam for Monday at 1:00 p.m.

This time slot allows you to study all weekend with nothing but your exam on your mind.

No work. No nothing. Just the CPA Exam.

Wake up the morning of your exam and cram, cram, cram.

Some people advocate not studying the morning of your exam and just relaxing, but I think that's bad advice.

You can chill AFTER your exam.

You can listen to Spotify on the way HOME from Prometric.

Until then? Study. Study. Study.

Walk through those Prometric doors confidently, bar out all of that knowledge in your head, and sleep for three days.

You've earned it.