Free US CPA resources, in one place

The official list of what each section tests: content areas, their weightings, sample tasks and the skill level each is tested at. Blueprints effective 1 January 2026 and 1 January 2027 are both posted, with a summary of what changed.

How to use it: Use it as your syllabus and final checklist. Make sure you use the Blueprint for the year you'll sit the exam.

Practice tests in the same software used at Prometric test centres, for all six sections, with answers you can review. They're not scored, and the AICPA notes the content is current as of July 2023.

How to use it: Take one before exam day to learn the interface and tools — not to judge whether you're ready.

Simulations that were used on the real exam and then retired, released by the AICPA as PDFs. Listed on the same page as the Blueprints.

How to use it: Work them under time pressure to see how the exam frames a simulation.

Target dates for scores. Core sections (AUD, FAR, REG) release on a rolling basis; discipline sections (BAR, ISC, TCP) release about six weeks after each quarterly testing window.

How to use it: Check it before you book, so your next section isn't planned around a score you don't have yet.

How the exam is scored (75 to pass, on a 0–99 scale) and the pass rates for each section, published every quarter.

How to use it: Use pass rates to plan your section order and how much time each needs — not to predict your own result.

Official answers on exam structure, credit, scheduling and scoring.

How to use it: Settle rules questions here rather than on forums.

How applications, the Notice to Schedule and fees work for most state boards.

How to use it: Read before choosing a state board, then confirm everything on that board's own site.

How to take the exam outside the US — India included — the extra international fee per section, and which state boards take part.

How to use it: Check your chosen state participates before you apply through it.

Evaluates education completed outside the US (such as Indian B.Com, M.Com or CA) for CPA exam and licensure purposes. The page covers requirements, documents and FAQs; the evaluation itself is a paid service.

How to use it: Read the document requirements early — sealed transcripts from Indian universities take time to arrange.

Find a test centre (including in India), and schedule, reschedule or cancel your appointment.

How to use it: Look up seat availability at your nearest centre before picking a date.

Look up licensing requirements by state and whether a CPA licence from one state lets you practise in another.

How to use it: Useful when weighing states — especially with states now offering different education routes to licensure.

The AICPA's careers site: what CPAs do, the steps to licensure and state-by-state basics.

How to use it: Good for the bigger picture before you commit.

The single source of US GAAP for businesses, organised by topic. Free for personal, non-commercial use after you accept FASB's terms.

How to use it: Practise browsing by topic number (e.g. 842 for leases) so research questions take minutes, not a quarter of an hour.

US GAAP for state and local governments: the GASB Codification, original pronouncements and implementation guide. Free for personal, non-commercial use.

How to use it: Use it for governmental accounting, which candidates who trained outside the US rarely studied before.

Search every public company filing — 10-Ks, 10-Qs and audit reports.

How to use it: See how real companies disclose leases, revenue or segment data after you study a topic.

The standards for audits of US public companies, readable online and as downloadable PDFs, organised by the periods they apply to.

How to use it: Read the standards on audit reports and critical audit matters alongside your notes.

The ethics rules for CPAs — independence, integrity, confidentiality — arranged by line of practice.

How to use it: Independence questions are common; read the independence section once in full.

Standards for audits of US government entities and organisations receiving government funds.

How to use it: Focus on how it differs from standards for private-company audits.

The federal rules behind single audits of organisations that spend federal awards.

How to use it: Read the audit requirements subpart; skip the grant administration detail.

The internal-control framework the exam assumes: five components and seventeen principles. The full framework is sold, but the executive summary and a principles poster are posted on this page.

How to use it: Learn the five components and how they map to audit risk.

Every federal tax form and its instructions. Form instructions are some of the clearest explanations of the rules.

How to use it: When a topic doesn't click, read the instructions for the form it ends up on (e.g. Schedule C, Form 1065).

The IRS's plain-language guide to individual income tax.

How to use it: Check figures against the tax year your exam window tests, which can lag the current year.

The full text of the US tax code, with easy navigation by section number.

How to use it: Look up the section your notes cite (e.g. §1031) to see the actual rule.

The rules governing practice before the IRS, tested under REG's ethics area.

How to use it: Focus on practitioner duties, restrictions and sanctions.

The model law for sales, negotiable instruments and secured transactions.

How to use it: Read Article 2 (sales) and Article 9 (secured transactions) alongside your business-law notes.

The US government's framework for managing cybersecurity risk, organised into core functions.

How to use it: Learn the functions and what each covers.

The detailed catalogue of security and privacy controls that many control frameworks map to.

How to use it: Use it as a reference for control families, not to read cover to cover.

The criteria SOC 2 reports are measured against: security, availability, processing integrity, confidentiality and privacy.

How to use it: Pair it with your SOC 1 / SOC 2 / SOC 3 notes — knowing which report covers what is heavily tested.