CPA QBank Practice Questions β€” YM International
πŸ“ CPA QBank

UWorld CPA Exam Practice Questions (QBank)

Unlimited Practice Tests for AUD, REG, FAR, ISC, TCP & BAR

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Roger CPA Review and Wiley CPA Review have joined UWorld to create the ultimate set of CPA practice questions.

Practice is one of the best ways to prepare for and pass the CPA Exam. Study with the most comprehensive bank of multiple-choice questions, task-based simulations, and unlimited practice tests across all six exam sections.

🎯 Features

Practice Your Way To Passing The Exam

Our CPA QBank features all CPA exam question types. Some practice questions come directly from past CPA Exam answers, whereas others are written by our in-house team of CPAs and accounting educators who have experience developing CPA exam questions for the AICPA.

πŸ“š
Learn by Doing
Retain more information in less time with our research-backed active learning method.
🎯
Create Custom Quizzes
Assess yourself based on need. Generate unlimited quiz sets by subject, topic, or custom tag.
πŸ’‘
Understand the Why
Step into the mind of a CPA with rationales for each answer choice written by subject-matter experts.
⏱
Simulate Exam Conditions
Practice with exam-like time constraints so you don't have to skip any questions on exam day.
πŸ“ˆ
Turn Weaknesses into Strengths
Identify knowledge gaps with performance metrics so you can study exactly what you need.
πŸ–₯
Replicate the Exam Environment
Practice in a Prometric-like layout. Don't wait until exam day to find out what that is.
πŸ” Visual Learning

Understand Difficult Concepts with Visual Learning

High quality questions and detailed answer explanations β€” written by practicing CPAs and accounting educators β€” include vivid illustrations, diagrams, flowcharts, and tables that provide immediate feedback and bring tough CPA exam topics to life.

AUD Β· Auditing
πŸ“Š Diagram
FAR Β· Financial Reporting
πŸ“ˆ Table Visual
REG Β· Regulation
🌲 Flowchart
9,000+
CPA Exam Questions
With unlimited full-length CPA practice exams containing a comprehensive repository of multiple-choice questions, task-based simulations, and in-depth explanations, our QBank is an indispensable tool that helps sharpen your skills, identify your strengths and weaknesses, and refine your time-management skills and knowledge retention.
πŸ–₯ Interface
Practice With an Interface That Simulates the Real CPA Exam

Our practice exams mirror the CPA exam interface, allowing you to get accustomed to the layout and learn the on-screen navigation beforehand. This reduces anxiety and saves you time on exam day.

CPA Exam Simulation β€” FAR
02:14:38
Question Type Question Type Question Type
FAR Β· Q12 of 50
Under the equity method, an investor records its proportionate share of investee net income as an increase in which account?
A. Investment Revenue
B. Investment in Investee βœ“
C. Retained Earnings
Submit Answer
πŸ“‹ Mock Exams
Take Full Length Practice Exams

UWorld's "Exam Sim" mode replicates the CPA Exam's 4-hour, 5-testlet structure for each section. Build your test-taking endurance with realistic multiple-choice questions and task-based simulations.

Exam Sim β€” AUD Section
T1
T2
T3
T4
T5
Q14 β€” Which of the following audit procedures would be most appropriate to test the completeness of accounts payable?
🧠 SmartPathβ„’
Track Your Progress With SmartPath

SmartPath measures your practice exam results and highlights your proficiency in each tested area. It also provides personalized recommendations by comparing your performance to past successful candidates helping your maximize your chances of passing the CPA Exam.

Audit Sampling
Getting Started
Your Score
Audit Sampling
Targets Met
Your Score
πŸƒ Flashcards
Digital Flashcards for Increased Retention

Create custom flashcards with spaced repetition technology to enhance your information retention. Integrated content transfer makes it simple to incorporate our CPA QBank content into cards.

Introducing Flashcard Features
What is the matching principle?
Expenses should be recognized in the same period as the revenues they help generate.
Again
Hard
Easy βœ“
πŸ““ Notebook
Create a Comprehensive Digital Notebook

Effortlessly copy our QBank content, images, and charts into our customizable My Notebook feature. Annotate text, simplify language, and organize your notes for more efficient CPA prep.

My Notebook β€” Types of Audits
Create New Note
Types of Audits
πŸ“± Mobile
Practice CPA Practice Questions Anywhere at Any Time

Review practice questions and answer explanations on your tablet or smartphone with the UWorld CPA Review mobile app. Your results are automatically saved and synced across devices, making preparing for the CPA Exam easier than ever before. Download our CPA app today.

UWorld CPA β€” Mobile App
πŸ“ Practice Question
Which financial statement presents the financial position of an entity at a specific point in time?
A. Income Statement
B. Balance Sheet βœ“
C. Cash Flow Statement
App Store
Google Play
πŸ’° Purchase

Purchase CPA QBank by Section

All UWorld CPA Review Courses include four QBanks, or you may purchase as a stand-alone QBank by exam section below.

Access for 6 months
Stand-alone QBank by section
Access for 6 months
AUD QBank
Thousands of Practice Questions
RSG QBank
Detailed Explanations with Visuals
FAR QBank
Unlimited Practice Tests in All 6 Sections
ISC QBank
SmartCards β€” 1-inch Cards with Spaced Repetition
TCP QBank
Digital Notes linking with MyNotebook
BAR QBank
$299
Starting at $27/mo with affirm
Buy Now
⭐ Past Candidates

Hear From Our Past Candidates

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I am thoroughly challenged by the questions presented. I also love the detailed explanation after each question as they are descriptive and clear. It has been extremely beneficial to me understanding the concepts presented in the lectures and how to apply them to specific situations. I also have the ease of creating and navigating through all of the tools that have been created. They reinforce the information learned in the chapters.

Jordan C.
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Thank you UWorld for the hours of entertaining lessons that helped me truly learn the material and not just memorize it, combined with the excellent explanations to the practice questions, really helping me grasp the most difficult concepts. I also love all the features built into the question bank, they helped me study so much smarter. I passed all 4 sections on my first try and can attest them being family 3 others in the end of my name now - CPA!

Tiffany I.
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I have passed all 4 parts of the Uniform CPA exam on the first try by using the UWorld CPA Review course only. MCQs and TBSs banks are of high quality and followed by excellent explanations and references to online lectures and books. Overall, this program follows the AICPA blueprint to a T. I have been out of college for at least 20 years, and can highly recommend this course to any CPA candidate who is serious about passing CPA exam!

Irena M.
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❓ FAQ

Frequently Asked Questions

How many practice questions are included in the QBank?+
The UWorld CPA QBank includes over 9,000 practice questions across all six CPA exam sections β€” AUD, FAR, REG, TCP, BAR, and ISC. This includes multiple-choice questions (MCQs) and task-based simulations (TBSs), all with detailed answer explanations and visual aids.
Are practice exams included in the QBank?+
Yes. The QBank includes unlimited customizable practice exams and full-length mock exams that replicate the structure and interface of the real CPA Exam. You can build custom quizzes by section, topic, or difficulty level.
Are mock exams included in the QBank?+
Yes. Our Exam Sim mode replicates the CPA Exam's 4-hour, 5-testlet format for each section, giving you a full simulation of the real exam experience including timing, navigation, and question types.
Can I access QBank on mobile devices?+
Yes. The UWorld CPA mobile app is available on both iOS and Android. Your progress syncs automatically across all devices so you can study anytime, anywhere β€” even offline.