Uniform CPA Examination Practice Questions & Simulator
Master the official Uniform CPA Examination (FAR, AUD, REG) curriculum. Train with 90 authentic, scenario-based questions with comprehensive 4-option distractor autopsies, authoritative citations, and an interactive timed mock engine.
Official Blueprint Domain Distribution
Every practice question in our engine maps directly to the official candidate blueprint:
Financial Accounting and Reporting (FAR)
FASB Accounting Standards Codification (ASC): Conceptual Framework, general ledger accounting, financial statements, revenue recognition (ASC 606), leases (ASC 842), accounting for income taxes (ASC 740), business combinations, consolidations, and stockholders' equity.
Auditing and Attestation (AUD)
AICPA Statements on Auditing Standards (SAS) / AU-C sections: Audit planning and risk assessment, understanding internal controls (COSO), audit evidence and sampling, auditor report opinions (unmodified, qualified, adverse, disclaimer), emphasis-of-matter vs other-matter paragraphs, SSARS reviews and compilations, and AICPA Code of Professional Conduct independence rules.
Taxation and Regulation (REG)
Internal Revenue Code (IRC): Federal individual income taxation (gross income inclusions/exclusions, above-the-line deductions, standard/itemized deductions), property transactions (tax basis, gain/loss realization, Sec 1031 like-kind exchanges, Sec 1231/1245/1250 depreciation recapture), entity taxation (C-Corp Sec 351, S-Corp basis & distributions, Partnership Sec 721 & inside/outside basis), and Treasury Circular 230 ethical regulations and tax preparer penalties.
Interactive Exam Simulator
Choose between the timed 90-question full mock or the 30-question targeted diagnostic sprint:
Uniform CPA Examination Practice Questions & Simulator
Experience an authentic testing environment for the Uniform CPA Examination (FAR, AUD, REG). Featuring timed simulation, question flagging, 75% passing standard, verified authoritative citations, full distractor autopsies, and diagnostic domain analytics.
Complete 90-Question Timed Mock
90 scored multiple-choice questions strictly proportioned across all blueprint domains.
- ⏱ 240 Minutes Time Limit (4 Hrs)
- 🎯 75% Passing Threshold
- 📊 Full Domain Diagnostic Analytics
30-Question Rapid Diagnostic
A focused sprint sampling core high-yield topics across the blueprint domains.
- ⏱ 60 Minutes Timed Session
- 🎯 75% Passing Benchmark
- ⚡ Instant domain mastery feedback
📖 Modular Study Guide
Explore our comprehensive lesson curriculum with primary source citations and knowledge checkpoints.
Explore Study Guide →⚡ Exam-Day Cheat Sheet
High-yield comparison tables, critical formulas, statutory rules, and last-minute cram summaries.
View Cheat Sheet →📅 Structured Study Plan
Step-by-step roadmap, test-day dry-erase dump sheet, and time-budgeting guidance.
View Study Plan →Frequently Asked Questions: CPA Exam (Core)
What is the passing score and format of the Uniform CPA Examination?
Candidates must achieve a scaled score of 75 or higher on each 4-hour section administered by Prometric. Under the CPA Evolution model, all candidates pass 3 Core sections (FAR, AUD, REG) plus one selected Discipline section (BAR, ISC, or TCP).
What are the key technical standards tested on the FAR section?
FASB Accounting Standards Codification (ASC), specifically ASC 606 (Revenue Recognition), ASC 842 (Leases), ASC 326 (CECL credit losses), ASC 740 (Income Taxes), and Governmental Accounting Standards Board (GASB) modified accrual fund accounting.
How are audit opinions categorized under AICPA (AU-C) and PCAOB standards?
Unmodified/Unqualified (clean), Qualified ('except for' material misstatement or scope limitation not pervasive), Adverse (material and pervasive misstatement), and Disclaimer of Opinion (material and pervasive scope limitation or lack of independence).
What are the core basis rules for tax entity formations under REG?
Under IRC Sec. 351 (Corporations): No gain/loss recognized if property is transferred solely in exchange for stock and transferors control 80%+ immediately after. Under IRC Sec. 721 (Partnerships): Generally non-taxable on contribution of property; partner's outside basis = adjusted basis of property contributed plus share of partnership liabilities.