U.S. CPA Exam Practice Hub
Open live U.S. Certified Public Accountant (CPA) exam practice pages for AUD, FAR, REG, BAR, ISC, and TCP, with free sample questions, full-length MCQ diagnostics, topic drills, timed practice, and detailed explanations.
Use this hub for live U.S. Certified Public Accountant (CPA) Exam practice pages. AUD, FAR, REG, BAR, ISC, and TCP are all available with public samples, focused topic pages, full-length multiple-choice question (MCQ) diagnostics, timed practice, and detailed explanations.
Mastery Exam Prep is independent exam-prep software. These pages support exam preparation and practice routing; they do not provide licensure advice and are not affiliated with AICPA, NASBA, or any state board of accountancy.
Core and discipline sections
The U.S. CPA Exam route includes three core sections and one discipline section. Use this table to choose the practice page that matches what you are studying now; then use the official exam administrator and your state board for current scheduling, eligibility, and licensure rules.
| CPA route role | Sections on this site | What to practice first |
|---|
| Core sections | AUD
, FAR
, REG | Required section-level knowledge: audit judgment, financial reporting, and tax/regulation. |
| Discipline sections | BAR
, ISC
, TCP | Your selected discipline: business analysis/reporting, systems/controls, or deeper tax compliance and planning. |
Choosing a CPA discipline section
If your discipline section is already set by your study plan, open that exact route. If you are still comparing BAR, ISC, and TCP, use the table below to choose the practice preview that best matches the work you want to test first. This is study-route guidance only; use official CPA Exam and state-board materials for eligibility, scheduling, and licensure decisions.
| If you want to test… | Start with… | Why this route fits |
|---|
| data analysis, forecasting, technical accounting, reporting analysis, and state or local government accounting | CPA BAR | BAR is closest to business analysis plus deeper reporting and accounting judgment. |
| systems, data, security, privacy, controls, SOC reports, and technology risk | CPA ISC | ISC is closest to IT control, data reliability, security, and assurance-style systems reasoning. |
| individual planning, entity planning, property transactions, tax compliance, and client tax trade-offs | CPA TCP | TCP is closest to deeper tax planning and compliance beyond the REG core. |
CPA section routes
| CPA section | Expanded name | Live practice support |
|---|
| AUD | Auditing and Attestation | 24 samples, a 78-question MCQ diagnostic, topic drills, timed practice, and detailed explanations |
| FAR | Financial Accounting and Reporting | 24 samples, a 50-question MCQ diagnostic, topic drills, timed practice, and detailed explanations |
| REG | Taxation and Regulation | 24 samples, a 72-question MCQ diagnostic, topic drills, timed practice, and detailed explanations |
| BAR | Business Analysis and Reporting | 24 samples, a 50-question MCQ diagnostic, topic drills, timed practice, and detailed explanations |
| ISC | Information Systems and Controls | 24 samples, an 82-question MCQ diagnostic, topic drills, timed practice, and detailed explanations |
| TCP | Tax Compliance and Planning | 24 samples, a 68-question MCQ diagnostic, topic drills, timed practice, and detailed explanations |
How to use CPA practice without overtraining
Use the free full-length pages as MCQ diagnostics, not as a promise that every CPA Exam item type is represented. After each run, sort misses by section and topic, then use the focused topic pages to repair the weak area before another mixed attempt.
| If you are using… | Best use | Watch out for |
|---|
| Public sample questions | Quick fit check for question style and explanation depth | Do not judge readiness from a small public set. |
| Full-length MCQ diagnostic | Baseline pacing and rule-application check across one section | A high MCQ score should still be paired with simulation-style exhibit review. |
| Focused topic pages | Repair one weak blueprint area before returning to mixed practice | Do not stay in one topic so long that you memorize stems instead of reasoning. |
| Timed mixed practice | Confirm readiness under time pressure with unseen questions | If repeated unseen attempts are above roughly 75% and you can explain your answers, move toward the real exam instead of overtraining. |
For simulation-style preparation, pair MCQ misses with exhibit-reading habits: identify the document, account, taxpayer, control objective, assertion, or reporting consequence before choosing an answer. The section pages below include section-specific notes for what to practice alongside MCQs.
Free CPA study guides
Use CPAExamsMastery.com for section-level reading before or after practice, then return here for diagnostics, topic drills, timed practice, and the full question bank.
Which CPA section should you open?
| If your immediate study problem is… | Start with… |
|---|
| audit evidence, independence, risk assessment, reporting, or attestation judgment | CPA AUD |
| financial-statement recognition, measurement, consolidation, leases, revenue, or governmental accounting | CPA FAR |
| individual tax, entity tax, business law, ethics, or federal tax procedures | CPA REG |
| data-driven business analysis, financial planning, cost accounting, reporting analysis, or state and local government reporting | CPA BAR |
| information systems, security, controls, SOC, IT governance, privacy, or data management | CPA ISC |
| advanced tax compliance, planning, property transactions, entities, or personal financial planning tax issues | CPA TCP |
Abbreviation guide
| Abbreviation | Meaning on these pages |
|---|
| CPA | Certified Public Accountant. These pages support exam preparation, not state licensure advice. |
| AUD | Auditing and Attestation. |
| FAR | Financial Accounting and Reporting. |
| REG | Taxation and Regulation. |
| BAR | Business Analysis and Reporting. |
| ISC | Information Systems and Controls. |
| TCP | Tax Compliance and Planning. |
| MCQ | Multiple-choice question. The free full-length pages are MCQ diagnostics and should be paired with review of simulation-style, exhibit-heavy tasks where relevant. |
What to open now
- Need a full diagnostic before subscribing? Open AUD
, FAR
, REG
, BAR
, ISC
, or TCP
.
- Need focused topic drills? Open the section page first, then choose the topic page that matches your weak area.
- Need the full route? Use the web CTA on the matching section page to open timed mocks, mixed practice, progress tracking, and the full question bank.
In this section
- CPA AUD: Auditing and Attestation Practice Test
Prepare for the American Institute of Certified Public Accountants (AICPA) Certified Public Accountant Auditing and Attestation (CPA AUD) section with 24 free sample questions, a 78-question multiple-choice question (MCQ) diagnostic, topic drills, timed practice, and detailed explanations aligned to the 2026 blueprint.
- CPA AUD: Ethics and Professional Responsibilities
Try 10 focused Certified Public Accountant Auditing and Attestation (CPA AUD) questions on ethics, professional responsibilities, independence, due care, confidentiality, and engagement principles.
- CPA AUD: Risk Assessment and Planned Response
Try 10 focused Certified Public Accountant Auditing and Attestation (CPA AUD) questions on risk assessment, materiality, assertions, fraud risk, controls, and planned response.
- CPA AUD: Audit Procedures and Evidence
Try 10 focused Certified Public Accountant Auditing and Attestation (CPA AUD) questions on audit procedures, evidence reliability, sampling, confirmations, analytics, and data preparation.
- CPA AUD: Forming Conclusions and Reporting
Try 10 focused Certified Public Accountant Auditing and Attestation (CPA AUD) questions on audit conclusions, report modifications, going concern, subsequent events, misstatements, and ICFR effects.
- Free CPA AUD Full-Length Practice Exam: 78 Questions
Try 78 free Certified Public Accountant Auditing and Attestation (CPA AUD) questions across the AUD blueprint areas, with answers and explanations, then continue in Mastery Exam Prep.
- CPA FAR: Financial Accounting and Reporting Practice Test
Prepare for the American Institute of Certified Public Accountants (AICPA) Certified Public Accountant Financial Accounting and Reporting (CPA FAR) section with 24 free sample questions, a 50-question multiple-choice question (MCQ) diagnostic, topic drills, timed practice, and detailed explanations aligned to the 2026 blueprint.
- CPA FAR: Financial Reporting
Try 10 focused Certified Public Accountant Financial Accounting and Reporting (CPA FAR) questions on statement presentation, classification, cash flows, OCI, and reporting adjustments.
- CPA FAR: Select Balance Sheet Accounts
Try 10 focused Certified Public Accountant Financial Accounting and Reporting (CPA FAR) questions on cash, receivables, inventory, assets, liabilities, valuation, and presentation.
- CPA FAR: Select Transactions
Try 10 focused Certified Public Accountant Financial Accounting and Reporting (CPA FAR) questions on transaction timing, recognition, measurement, contingencies, and accounting effects.
- Free CPA FAR Full-Length Practice Exam: 50 Questions
Try 50 free Certified Public Accountant Financial Accounting and Reporting (CPA FAR) questions across the FAR blueprint areas, with answers and explanations, then continue in Mastery Exam Prep.
- CPA REG: Taxation and Regulation Practice Test
Prepare for the American Institute of Certified Public Accountants (AICPA) Certified Public Accountant Taxation and Regulation (CPA REG) section with 24 free sample questions, a 72-question multiple-choice question (MCQ) diagnostic, topic drills, timed practice, and detailed explanations aligned to the 2026 blueprint.
- CPA REG: Ethics and Federal Tax Procedures
Try 10 focused Certified Public Accountant Taxation and Regulation (CPA REG) questions on practitioner duties, tax procedure, penalties, filing rules, and taxpayer representation.
- CPA REG: Business Law
Try 10 focused Certified Public Accountant Taxation and Regulation (CPA REG) questions on contracts, agency, debtor-creditor rules, business structures, and legal consequences.
- CPA REG: Federal Taxation of Property Transactions
Try 10 focused Certified Public Accountant Taxation and Regulation (CPA REG) questions on basis, amount realized, recognized gain, character, timing, and property dispositions.
- CPA REG: Federal Taxation of Individuals
Try 10 focused Certified Public Accountant Taxation and Regulation (CPA REG) questions on individual gross income, deductions, credits, filing status, adjustments, and tax computation.
- CPA REG: Entity Taxation and Tax Preparation
Try 10 focused Certified Public Accountant Taxation and Regulation (CPA REG) questions on entity tax, owner effects, basis, distributions, returns, and tax-preparation judgments.
- Free CPA REG Full-Length Practice Exam: 72 Questions
Try 72 free Certified Public Accountant Taxation and Regulation (CPA REG) questions across the REG blueprint areas, with answers and explanations, then continue in Mastery Exam Prep.
- CPA BAR: Business Analysis and Reporting Practice Test
Prepare for the American Institute of Certified Public Accountants (AICPA) Certified Public Accountant Business Analysis and Reporting (CPA BAR) section with 24 free sample questions, a 50-question multiple-choice question (MCQ) diagnostic, topic drills, timed practice, and detailed explanations aligned to the 2026 blueprint.
- CPA BAR: Business Analysis
Try 10 focused Certified Public Accountant Business Analysis and Reporting (CPA BAR) questions on ratios, variance analysis, forecasts, assumptions, and decision support.
- CPA BAR: Technical Accounting and Reporting
Try 10 focused Certified Public Accountant Business Analysis and Reporting (CPA BAR) questions on technical accounting, complex reporting, recognition, measurement, and disclosures.
- CPA BAR: State and Local Governments
Try 10 focused Certified Public Accountant Business Analysis and Reporting (CPA BAR) questions on governmental funds, modified accrual, government-wide statements, and reporting differences.
- Free CPA BAR Full-Length Practice Exam: 50 Questions
Try 50 free Certified Public Accountant Business Analysis and Reporting (CPA BAR) questions across the BAR blueprint areas, with answers and explanations, then continue in Mastery Exam Prep.
- CPA ISC: Information Systems and Controls Practice Test
Prepare for the American Institute of Certified Public Accountants (AICPA) Certified Public Accountant Information Systems and Controls (CPA ISC) section with 24 free sample questions, an 82-question multiple-choice question (MCQ) diagnostic, topic drills, timed practice, and detailed explanations aligned to the 2026 blueprint.
- CPA ISC: Information Systems and Data Management
Try 10 focused Certified Public Accountant Information Systems and Controls (CPA ISC) questions on system flow, data governance, data reliability, processing, and IT control context.
- CPA ISC: Security, Confidentiality and Privacy
Try 10 focused Certified Public Accountant Information Systems and Controls (CPA ISC) questions on access, safeguards, privacy, confidentiality, incident response, and control objectives.
- CPA ISC: SOC Engagements and Report Scope
Try 10 focused Certified Public Accountant Information Systems and Controls (CPA ISC) questions on SOC engagement scope, criteria, complementary controls, report types, and user-entity reliance.
- Free CPA ISC Full-Length Practice Exam: 82 Questions
Try 82 free Certified Public Accountant Information Systems and Controls (CPA ISC) questions across the ISC blueprint areas, with answers and explanations, then continue in Mastery Exam Prep.
- CPA TCP: Tax Compliance and Planning Practice Test
Prepare for the American Institute of Certified Public Accountants (AICPA) Certified Public Accountant Tax Compliance and Planning (CPA TCP) section with 24 free sample questions, a 68-question multiple-choice question (MCQ) diagnostic, topic drills, timed practice, and detailed explanations aligned to the 2026 blueprint.
- CPA TCP: Individual and Personal Tax Planning
Try 10 focused Certified Public Accountant Tax Compliance and Planning (CPA TCP) questions on individual planning, retirement, investments, estate and gift issues, and client tax trade-offs.
- CPA TCP: Entity Tax Compliance
Try 10 focused Certified Public Accountant Tax Compliance and Planning (CPA TCP) questions on entity returns, taxable income, basis, distributions, loss limits, and compliance consequences.
- CPA TCP: Entity Tax Planning
Try 10 focused Certified Public Accountant Tax Compliance and Planning (CPA TCP) questions on entity choice, elections, compensation, distributions, owner tax effects, and planning trade-offs.
- CPA TCP: Property Transactions
Try 10 focused Certified Public Accountant Tax Compliance and Planning (CPA TCP) questions on asset dispositions, basis recovery, character, depreciation recapture, timing, and planning effects.
- Free CPA TCP Full-Length Practice Exam: 68 Questions
Try 68 free Certified Public Accountant Tax Compliance and Planning (CPA TCP) questions across the TCP blueprint areas, with answers and explanations, then continue in Mastery Exam Prep.