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How to Practise for the CPA Exam with Practice Quizzes (Core + Discipline Model)

April 19, 20265 min readEmily Chen · Cognitive Psychology Writer & Study Skills Coach

In this article

1.The CPA Exam at a glance
2.What the format means for how you practise
3.A 10-week plan for one section
4.How to build CPA practice sets with SimpleQuizMaker
5.Worked example: a rule that shows up in both MCQs and simulations
6.How to review a practice testlet
7.Common mistakes
8.Frequently Asked Questions
9.Keep going
10.Sources

Short answer. You pass the CPA Exam one section at a time. You take all three Core sections plus one Discipline you choose, and each section is a four-hour test scored 0–99, with 75 needed to pass. Multiple-choice questions and task-based simulations each carry about half the score, so good practice combines fast rule-recall quizzes with regular simulation work. Plan one section at a time.

Facts checked against the AICPA on 24 September 2026.

The CPA Exam at a glance

	Sections	Time
Core (all required)	Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Taxation and Regulation (REG)	4 hours each
Discipline (choose one)	Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), Tax Compliance and Planning (TCP)	4 hours

Total testing time: 16 hours across four sections.

Structure of a section: five testlets. Two contain multiple-choice questions (MCQs) and three contain task-based simulations (TBSs).

Score: 0–99 per section, and 75 passes. The score is not a percentage of questions answered correctly.

Weighting: MCQs and TBSs each count for 50% of the score. The exception is ISC, where MCQs count 60% and TBSs 40%.

Scoring method: Item Response Theory. Scores are scaled for question difficulty and are not curved.

Official practice: the AICPA publishes free sample tests that use the real exam interface.

What the format means for how you practise

Half the score comes from simulations. Many candidates spend most of their time on MCQs because they are quicker to do. TBSs need you to work with documents, spreadsheets and research, which is a different skill, so practise them from the first week of each section.

The MCQ testlets reward instant recall. Recognition thresholds, audit report elements, basis rules, and which standard applies. Short daily quizzes and flashcards suit this material.

Pick your Discipline to fit your background. BAR goes deeper into financial analysis and advanced reporting. ISC covers IT and controls. TCP covers individual and entity tax planning.

Each section stands alone. Plan one section at a time rather than studying all of them in parallel.

A 10-week plan for one section

Week 1: outline and baseline. Skim your review course's outline for the section, take a short MCQ diagnostic, and work through one sample TBS to see the format.

Weeks 2–7: build the content, one area at a time.

For each topic: study it, then take a 10-question quiz on it the same day.

Quiz the same topic again three days later and once more the following week. This is the spacing pattern supported by research reviewed in Cepeda et al. (2006).

Two or three TBSs a week from the start, not saved for the end.

Flashcards for thresholds, formulas and rule lists.

Weeks 8–9: mixed review. Mixed MCQ testlets under time, TBS-heavy days, and at least one full four-hour practice session.

Week 10: taper. Short mixed quizzes on weak areas and flashcards only.

How to build CPA practice sets with SimpleQuizMaker

Topic quizzes. For example, "FAR: lease classification and lessee accounting under ASC 842, 10 MCQs with explanations." The free plan uses a topic or pasted text, with up to 10 questions per quiz and 5 generations a month.

From your review notes. Paste your notes so the questions use your course's framework and wording.

Chapter sets on Student. For $2.99 a month you can upload PDFs, Word files and images and generate up to 100 questions per quiz, enough for a whole module.

Flashcards for thresholds and rules, using the flashcard maker.

Generated quizzes cover the multiple-choice side. For simulations, use your review course and the AICPA sample tests, since those reproduce the real TBS environment.

Everything CPA-related is on the CPA exam page, and there is a quiz maker for accountants.

Worked example: a rule that shows up in both MCQs and simulations

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Take lease classification in FAR. The rule appears as a quick MCQ ("which criterion makes this a finance lease?") and inside a TBS ("classify these four leases and prepare the lessee's first-year entries").

Quiz the criteria. Generate 10 MCQs that each give one lease fact pattern and ask for the classification and the reason.

Quiz the calculations. Ask for five questions that give the lease payments and discount rate and ask for the initial liability and first-year interest.

Then do a simulation. Use your review course or the AICPA sample tests to practise the full task with its documents.

Space the review. Re-quiz the criteria three days later and a week later, and put the classification test on a flashcard.

Practising the rule in quick quizzes makes the simulation easier, because you are not stopping to recall the rule while you work.

How to review a practice testlet

For MCQs, write down the rule behind each miss, not just the correct letter.

For TBSs, note where your time went. Was it finding the right document, doing the calculation, or entering the answer? Each needs different practice.

Track your weak areas against the section blueprint, so that your final weeks cover what is heavily tested, not only what you find difficult.

Common mistakes

Leaving simulations until the final weeks. They count for half the score in most sections.

Studying several sections at once. Focus on one section per exam window.

Treating 75 as 75% correct. The score is scaled, so aim for comfortable mastery rather than a target percentage.

Not tracking your credit window. Passed sections stay valid only for a limited period set by your board of accountancy, so plan your section order around that deadline.

Ignoring your review course's analytics. Weak areas in its reports should shape your next week's quizzes.

Frequently Asked Questions

How many sections are on the CPA Exam?

You take four: the three Core sections (AUD, FAR and REG) plus one Discipline section you choose (BAR, ISC or TCP).

How long is each section?

Four hours. The total for all four sections is 16 hours.

What score do I need to pass?

75 on the 0–99 scale for each section. The score is scaled, not a percentage correct.

How much do simulations count?

Half the score in most sections. In ISC, simulations count for 40% and MCQs for 60%.

Which Discipline should I choose?

Choose the one closest to your experience and career plans: BAR for financial reporting and analysis, ISC for IT and controls, TCP for tax.

Can AI-generated quizzes help with simulations?

Only partly. They are good for the rules that simulations rely on. Practise the simulation format itself with the AICPA sample tests and your review course.

Keep going

PMP practice guide, another professional certification

CPA exam practice quizzes

Sources

Sources: AICPA & CIMA: everything you need to know about the CPA Exam · AICPA & CIMA: CPA Exam scoring and pass rates · NASBA: what is the Uniform CPA Examination?. Checked 24 September 2026.

*SimpleQuizMaker is not affiliated with or endorsed by the AICPA or NASBA. Quizzes described here are AI-generated practice, not official CPA Exam questions.*

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Emily Chen

Cognitive Psychology Writer & Study Skills Coach

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