Practicing the CPA Exam can make all the difference in passing or failing. The American Institute of Public Accountants (AICPA) places so much emphasis on the importance of practice that it requires all candidates to review the Sample Test and Tutorials that can be found on its website before sitting for the CPA Exam.
The AICPA sample test software allows candidates to answer test questions that represent all of the question types found on the CPA Examination: multiple choice (MCQ), written communication (WC) and task-based simulation (TBS). Although the sample tests provide answers to sample questions, they are not intended as study materials for exam preparation.
Top CPA review courses offer testing materials such as test banks, quizzes, and exam rehearsals designed to mirror the CPA Exam so that you feel at home on exam day. Getting accustomed to the look and function of the CPA Exam before test day reduces the number of surprises you may encounter when you sit for the exam.
Look for These Features in Testing Materials
When you consider CPA Exam review courses that offer testing materials, look for those that offer randomized MCQ answers to promote learning over memorization. You’ll want task-based simulations to challenge and test your knowledge as well as document review simulation types of questions.
Along with these practices tests, the review course should make available full answer explanations as to why each answer is correct or incorrect. Diagnostic reporting can help you evaluate your strengths and weaknesses. Most CPA review courses use adaptive learning so that you can customize quizzes to pinpoint areas where you need additional study.
CPA Exam candidates can also find free sample tests online.
Testing materials will help you become familiar with these formats that you’ll find on the CPA Exam:
Each section of the CPA Exam has two testlets of multiple-choice questions (MCQs). On the CPA Exam, you can expect most of the MCQs for AUD, BEC, and the law portion of REG to be conceptual. The MCQs for FAR and the tax portion of REG will be a mix of conceptual and computational.
Each CPA Exam section contains testlets of Task-Based Simulations (TBSs). The number of TBS testlets and the number of TBSs in each testlet are the same for each exam section except BEC. The BEC section is the only one that includes Written Communication Tasks (WCs). You may encounter a Document Review Simulation (DRS) within each section's Task-Based Simulation testlets.