Best Free US CPA Study Materials and Practice Questions
By SimplyCPA · 11 October 2026
On this page (9)
- Start with the blueprints: The AICPA's free blueprints list every content area, its weight and the skill level tested — they define what's in scope.
- Rehearse with sample tests: The AICPA's free sample tests use the real exam software. Take one early and one just before your exam.
- Test-drive before you buy: Most paid courses offer free trials — try two or three, one at a time.
- Free notes and questions: SimplyCPA covers every topic in all six sections, with practice questions, at no cost.
- Where paid courses earn their price: Large banks of exam-style simulations. Many candidates buy only a question bank for the final weeks.
A full CPA review course can cost thousands of dollars. That's a big commitment before you even know whether the exam suits you. The good news: a lot of high-quality material is free. The trick is using each resource for what it does well.
1. The official AICPA blueprints (start here)
The AICPA publishes a blueprint for every section, listing each content area, its weight, and the specific tasks you're expected to perform and at what skill level. Every review course is built from these documents. Reading the blueprint for your first section tells you exactly what's in scope — and, just as importantly, what isn't.
2. The AICPA sample tests
The AICPA offers free sample tests that use the real exam software, with the same layout, tools and question types. They need Google Chrome or Microsoft Edge and are timed like the real thing. Use them twice: once early, just to learn the interface (especially task-based simulations and the research tool), and once a week or two before your exam as a full dress rehearsal.
3. Free trials of commercial review courses
Most major providers offer a free trial, usually a week or two of access to a sample of lectures, practice questions and simulations. A trial is the cheapest way to test-drive a teaching style before paying for it. Try two or three, one after another, rather than all at once, and judge them on how well the explanations stick — not on the size of the question bank.
4. Free practice questions
- AICPA released questions and retired simulations — the AICPA publishes retired task-based simulations for FAR and AUD alongside the blueprints. They show exactly how real simulations are built.
- SimplyCPA topic questions — every topic in our study library has practice MCQs with explanations of why each wrong option is wrong.
- Free question banks — several sites offer free questions in exchange for an email address. They're useful for reinforcement, but not as your only preparation, because simulations carry half the score in most sections.
Whatever you use, track your first-attempt accuracy by topic and review every wrong answer — see how to review CPA MCQs.
5. Official primary sources
For specific rules, go to the source: the FASB's Accounting Standards Codification (free basic view) for US GAAP, the AICPA's auditing standards, PCAOB standards for public company audits, and IRS publications for tax. Learning to navigate them also prepares you for research tasks in simulations.
6. Scholarships
The AICPA Foundation and many state CPA societies run scholarships for accounting students and exam candidates. Most are limited to US residents or students at US universities, so check eligibility before you apply. Some review providers also run their own scholarship programmes.
7. SimplyCPA (that's us)
Everything on this site is free: study material and revision notes for every topic in all six sections, organised to match the blueprints, a set of quick sheets and topic-wise practice questions. We built it because good material shouldn't be locked behind a paywall.
A simple free-material plan: read the blueprint → study topic by topic using free notes → drill practice questions after each topic → sit the AICPA sample test before the real exam.
What free material can't easily replace
Large banks of exam-style simulations and adaptive practice are where paid courses earn their price. Many candidates study the concepts with free material and then buy a question bank only for the final weeks. That's a reasonable middle path if money is tight.