Study Strategy
Free CPA Practice Tests: How to Use Them Effectively
By SimplyCPA · 11 October 2026
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On this page (4)
- AICPA sample tests: Free, built on the real exam software — the best way to learn the interface and tools.
- Retired simulations: The AICPA publishes retired TBSs for FAR and AUD with the blueprints — real examples of how simulations are built.
- Topic question banks: Free MCQs (including SimplyCPA's) for practice after each topic.
- When to use them: Sample tests twice — early to learn the interface, and one to two weeks before the exam as a dress rehearsal.
- How to use them: Timed, in one sitting, followed by a full review of every item.
Free resources
| Resource | Best for |
|---|---|
| AICPA sample tests | Learning the real interface, navigation, calculator, spreadsheet and research tools; full dress rehearsal |
| AICPA retired task-based simulations (FAR and AUD) | Seeing how real simulations are structured and scored by part |
| SimplyCPA topic MCQs | Practice after each topic, with explanations for every option |
| Other free question banks | Extra reinforcement — check that content reflects the current blueprint |
When to use each
- Week 1: take the AICPA sample test for your section to learn the interface — don't worry about the score.
- Every topic: 20–40 topic MCQs and at least one simulation.
- Weekly: a cumulative quiz on everything studied so far.
- 1–2 weeks before the exam: a full, timed practice exam in one sitting.
Getting the most from a practice test
- Recreate exam conditions: four hours, no notes, phone away, a single 15-minute break after testlet 3.
- Track time per testlet against your plan.
- Review every item afterwards — right answers too — and log mistakes by type.
- Use the results to plan your last week: the weakest heavily weighted areas first.
Don't over-interpret practice scores. The real exam is scaled from 0 to 99 and is not a percentage. Use practice results to find weak areas, not to predict your score.