I think Gleim offers the best value for the money. I really appreciated the amount and variety of questions that the Gleim system provided. It thoroughly prepared me for each and every exam. Being someone that attempted the CPA exam a long time ago with a competitor system, I was very nervous to invest in something else. Gleim proved to me that their system is well worth it. The questions are very similar to the actual test questions. I am forever appreciative of Gleim for helping me succeed in passing the CPA exams. I would absolutely recommend Gleim for any young student or older adult that wants the reassurance that you are prepared to pass. I did!