CPA Test Questions: How Many Do You Need?

The CPA Exam is a long and trying test that features many unique and challenging questions. As practice testing is one of the most effective ways to prepare for such an exam, your CPA exam prep should include plenty of practice questions for you to answer. But how many CPA test questions do you really need? What are the benefits of having a bigger (or the biggest) CPA test bank? We’ll tell you.

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CPA Exam Questions: How Many You’ll See

The CPA Exam has four sections: Auditing and Attestation, Business Environment and Concepts, Financial Accounting and Reporting, and Regulation. The exam also has three main question types: multiple-choice questions (MCQs), Task-Based Simulations (TBSs), and BEC Written Communications (WCs). The four exam sections each contain a different number and arrangement of CPA test questions, and they distribute their questions in testlets.

Number and Types of Questions on the CPA Exam

AUD

BEC

FAR

REG

Total MCQs

72

62

66

76

Testlet 1

36

31

33

38

Testlet 2

36

31

33

38

Total TBSs

8

4

8

8

Testlet 3

2

2

2

2

Testlet 4

3

2

3

3

Testlet 5

3

3 WCs

3

3

Total WCs

0

3

0

0

Question Total

80

69

74

84

The total number of questions for all of the exam sections is 307, with an average of 77 questions per section. In the CPA Exam blueprints, the AICPA breaks down the content of the four exam sections into areas, groups, and topics. The content areas of the four exam sections are as follows:

  • AUD:
    1. Ethics, Professional Responsibilities, and General Principles: 15-25%
    2. Assessing Risk and Developing a Planned Response: 20-30%
    3. Performing Further Procedures and Obtaining Evidence: 30-40%
    4. Forming Conclusions and Reporting: 15-25%
  • BEC:
    1. Corporate Governance: 17-27%
    2. Economic Concepts and Analysis: 17-27%
    3. Financial Management: 11-21%
    4. Information Technology: 15-25%
    5. Operations Management: 15-25%
  • FAR:
    1. Conceptual Framework, Standard Setting, and Financial Reporting: 25-35%
    2. Select Financial Statement Accounts: 30-40%
    3. Select Transactions: 20-30%
    4. State and Local Governments: 5-15%
  • REG:
    1. Ethics, Professional Responsibilities and Federal Tax Procedures: 10-20%
    2. Business Law: 10-20%
    3. Federal Taxation of Property Transactions: 12-22%
    4. Federal Taxation of Individuals: 15-25%
    5. Federal Taxation of Entities: 28-38%

The numbers of content groups in each CPA Exam section are as follows:

  • AUD: 27
  • BEC: 18
  • FAR: 34
  • REG: 28

The numbers of topics in each CPA Exam section are as follows:

  • AUD: 69
  • BEC: 29
  • FAR: 69
  • REG: 62

As you can see, there are 18 total content areas, 107 total content groups, and 229 total content topics on the CPA Exam. Therefore, the matchup between topics and questions is just shy of one-to-one for every section except BEC. While the number of topics for each exam section is fairly high, the topics are also fairly broad, so the questions you see on the exam could be about practically anything relating to those topics.

Furthermore, the CPA Exam blueprints have also assigned approximately 600 representative tasks to the topics in each exam section. The AICPA has identified these tasks as critical to a newly licensed CPA’s role in protecting the public interest.

With so many content areas, groups, topics, and tasks affecting the exam questions, you’ll need a lot of practice CPA test questions to cover all of your accounting bases for the CPA Exam.

CPA Test Questions: How Many You Need

The various CPA review providers include a range of CPA test questions within their courses. In most courses, the number of unique MCQs hovers between 5,000 – 7,500. The number of TBSs in these courses fails to rise above 500 and dips as low as 164. While these practice question offerings are substantial, none represent the highest number of CPA test questions available.

Only Gleim CPA Review contains the largest CPA test bank on the market. The Gleim Premium CPA Review System has more than 13,500 questions in total, including MCQs and simulations. Our standalone test bank holds over 10,000 questions, so if you need additional practice, our review system has 25% more practice opportunities. Ours is also the most unique set of sample CPA Exam problems on the market because we have every relevant AICPA-released question and simulation to date, and our professional educators have crafted exam-caliber questions to fill in the gaps. Our CPA test bank is not only the biggest, but it is also the most comprehensive. An abundance of CPA test questions is just one of the many ways our course covers the CPA Exam blueprints. If the CPA Exam is going to test a topic, you’ll see questions about that topic in our bank.

Why does Gleim CPA Review offer the largest and most comprehensive CPA test bank around? Why do we include MCQ and TBS numbers almost double those of our competitors? We do so to extend the following CPA test bank benefits to you:

  • Increased exposure to the exam content

    When you have thousands upon thousands of CPA test questions to work with, you’ll be ready for every type of CPA Exam question. You’ll see more MCQs on the CPA Exam than TBSs or WCs, so we’ve kept our test bank proportional. However, you may find one type of question trickier than another. Therefore, we want you to have plenty of chances to see that troublesome question type and the way it handles exam content so that you can master it come exam day. We also want to give you an accurate representation of all the different ways in which the CPA Exam questions can address the testable topics in the exam blueprints. Again, the blueprints cover so much content, and each CPA Exam section only has so many questions. Therefore, the best way to prepare for anything the exam may throw at you is to review as many practice questions as possible, rather than try to anticipate how the exam will address each area of accounting.

  • Increased opportunities to strengthen weak areas

    One of the best ways to build your exam-day confidence is to minimize any weaknesses you have with the exam content. Working through study materials that explain the exam content is one part of strengthening your weak areas. The other part is answering heaps of practice CPA test questions. Answering practice questions works to eliminate your weaknesses by giving you the chance to learn from your mistakes. When you learn from your mistakes, you correct your thinking about a topic and embed the right information deeper into your mind. The lasting impressions your mistakes make in your memory also help you make real progress with the content faster. Our CPA test bank is not only overflowing with practice questions, but it also includes detailed answer explanations for both your right and wrong responses so you can adjust your understanding and solidify your knowledge right away. Our course inserts the answer explanations within your quiz review so you don’t have to go searching for them. The explanations for incorrect answer choices even link to the subunit outline that discusses the concept addressed. By walking back through the quiz with these explanations, you can quickly see how your thinking needs to change because your old thought process will still be fresh in your mind. With thousands of practice questions and our signature answer explanations available to you, you’ll have every opportunity you need to push yourself to your peak in each content area.

  • Decreased chance of memorizing the exam content

    Not only has the AICPA assigned a representative task to each CPA Exam topic, but it has also matched those tasks to one of the four following skill levels:

        • Remembering and Understanding: The perception and comprehension of the significance of an area utilizing knowledge gained.
        • Application: The use or demonstration of knowledge, concepts, or techniques.
        • Analysis: The examination and study of the interrelationships of separate areas in order to identify causes and find evidence to support inferences.
        • Evaluation: The examination or assessment of problems and use of judgment to draw conclusions.

    Of the four, Remembering and Understanding is the lowest skill level, while Evaluation is the highest. The inclusion of these skill levels in the CPA Exam content demonstrates that candidates cannot pass the CPA Exam with memorization alone. All four CPA Exam sections test at the Analysis level, and the AUD CPA Exam section tests at the Evaluation level as well. Therefore, you need to reach the higher skill levels in your understanding of the exam content in order to be prepared for each of the exam sections. The best way to ensure that you have reached these skills levels is to answer a great variety of practice questions that push you to demonstrate your understanding, and only the largest CPA test bank on the market supplies you with enough practice questions and enough assortment among them to do the trick. Answering practice questions allows you to apply what you’ve learned about the exam content and determine how much more review you need to level up your understanding.

  • Decreased chance of memorizing the practice questions

    Even if a practice CPA test question is assessing a higher skill level than Remembering and Understanding, you should not memorize the content of the question. You should avoid memorizing the content of the practice questions as much as possible because the CPA Exam won’t test you on the question content. It is highly unlikely that the content of a practice question will be exactly the same as that of an actual CPA Exam question, so you should instead direct your mental capacities toward knowing the content of the exam section and the topic and task of the practice question. When you get your fix of practice questions from the largest CPA test bank available, you won’t have to worry about memorizing the content of the questions. It will be a long time before the practice questions even start to look familiar to you, and by then, the testable topics will look extremely familiar.

  • Increased familiarity with the CPA Exam

    Each question type on the CPA Exam appears and operates a certain way, but discovering these details while you’re taking the exam is an unnecessary waste of time and effort. You don’t need to expend precious testing seconds (or minutes) figuring out how to maneuver through the exam questions because you can get completely comfortable with every aspect of the CPA test questions while you study. You just need to review with an exam-emulating CPA test bank. Not only is the Gleim CPA Review test bank the largest on the market, but it also mirrors the format and functionality of the CPA Exam better than any other course. We’ve programmed our test bank to replicate the CPA Exam in every possible way, so our practice MCQs, TBSs, and WCs will familiarize you with both the exam content and the exam interface. Looking at thousands of practice CPA test questions that are the spitting image of those on the actual exam saves you time and boosts your courage on exam day.

CPA Test Questions: How Many You Can Get

Some CPA Exam sections cover a greater range of content than others, and studying for these sections can take a few months, depending on how much time you have to study each day. You certainly don’t want to run out of practice questions before you reach your testing appointment. Instead, you want a nice cushion of questions that will propel your exam confidence to the max. The only way to score a wealth of exam-emulating CPA Exam questions is to choose Gleim CPA Review. Our powerful SmartAdaptTM technology will lead you through our CPA test bank at the perfect pace for achieving CPA Exam success, and our sophisticated analytics will help you stay on top of your progress. Discover how Gleim CPA Review equips you to study more efficiently and effectively than ever by accessing our free CPA course demo today.