Why Its Ideal To Select A Course With A Large Test Bank
There are a number of advantages to choosing a course with a big test bank. Some of the benefits of big test banks include the following:
- You wont run out of practice CPA questions. With a smaller test bank, you might find that you wont have enough prep questions to benefit you.
- Youll find that the questions cover a wider array of topics. When you choose a big CPA test bank, youll find that just about every area possible will be covered.
- With more questions to choose from, youll likely find some of the most challenging sample questions.
- Test banks generally allow you to create custom quizzes to help prep yourself. With more questions to choose from, youll be able to design a quiz that will help you best prepare for the exam.
Common Cpa Exam Scoring Questions
Can I Calculate My Own Score Based on the Number of Correct Answers?
Sorry, this doesnt work. Remember, the exam is weighted and scaled. Therefore, each question is not worth the same amount of points. You cant simply tally up the number of answers you think you got right to see if you passed. It doesnt work that way.
How are CPA Exam Questions Weighted?
The AICPA uses the Item Response Theory to analyze data from past candidates. Essentially, this data allows them to categorize more difficult and less difficult questions. More difficult questions are weighted higher and less difficult questions are weighted lower.
How do You Score on BEC with Written Communication?
The BEC written communication simulation is graded and scored by a computer program. If the score is close to passing, a CPA will personally read the response and assign a grade.
Fortunately, you can increase your score on the written communication section by using proper formatting and grammar and clearly stating ideas and concepts.
Can I Pass the CPA Exam With Multiple-Choice Only?
This is a common question and the answer is no. In prior years exams, it was possible to pass the exam by only answering multiple choice questions because they were worth 75% of the grade. Today, the simulations are weighted at 50% of the score. Thus, you need at least some points from simulations in order to pass.
Are All Questions in Difficult MCQ Testlets the Same Level of Difficulty?
Can I See My Score For Each Testlet?
Testlet And Simulation Time Length
You have a total of four hours to complete the entire exam. No one section or testlet has a time requirement on it. Thus, you have to properly allocate your own time. Id suggest about 35-45 minutes be allocated to answers the multiple-choice questions in each testlet and 15-25 minutes be allocated to reviewing MCQ answers for each testlet. This gives you about 106 seconds for each multiple-choice question.
I would also recommend about two hours for the simulations in total. A simulation commonly calls for candidates to complete up to 7 audit engagement tasks using information provided.
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Surgent Cpa Test Bank
Surgent CPA offers a CPA test bank with their full-length review courses, but they dont have an option to purchase it separately. Its a shame because their adaptive quiz making software is really easy to use and helps build practice exams quickly. Thats a big reason to buy their full course.
The Surgent CPA practice question bank includes:
- 7,700 multiple choice questions
How Do You Study For The Mcqs

Its important to study for the MCQs. And since they make up 50% of your total CPA Exam score, they shouldnt be taken lately.
Here are some tips on how to study for the CPA MCQs:
- Prepare your own flashcards. Use the flashcards to review what you have learned. This can be one of the most effective study methods for visual learners.
- Take notes as you review the material. Reviewing notes can also be a great tool for visual learners.
- Draw the material or make posters. Seeing the information can help visual learners memorize the material.
- Read the material out loud to yourself. This can be a good way to remember it if youre an auditory learner.
- Consider planning a study group with other people who are taking their CPA Exams. Having study buddies can be a great way to have fun while studying.
- If time allows, complete all of the MCQs available in your review course. Practicing questions is critical, so do as many as you can!
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Is The Cpa Exam Curved
Pass rates stay relatively stable, so many candidates believe the exam is curved. However, the CPA Exam is not curved in the traditional senseCPA candidates are not competing with one another.
A panel of experts decides what it takes to become a CPA, and everyone who hits that target passes. But setting the bar and measuring candidates against it is a complicated process, especially with everyone receiving different exam questions and regulations changing from year to year. How do you compare two candidates with very different tests? Lets find out. . .
How Many Mcqs Are On The Cpa Exam
The number of multiple-choice questions on each part of the exam will vary. To understand, we need to break this down into the different parts of the exam.
Before we go into exact numbers, its important to note that each section of the exam has section blocks called testlets. For each section of the exam, the multiple-choice questions are given to the candidates in two separate testlets.
Heres how many CPA MCQs you will find on each section of the exam:
- Auditing & Attestation : 36 questions per testlet, for a total of 72.
- Financial Accounting & Reporting : 33 questions per testlet, for a total of 66.
- Regulation : 38 questions per testlet, for a total of 76.
- Business Environment & Concepts : 31 questions per testlet, for a total of 62.
Across all four sections of the CPA exam, theres a total of 276 multiple-choice questions.
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The Cpa Exam: What You Need To Know
So youve decided you want to become a certified public accountant . If you’ve taken all the undergraduate and graduate-level classes in accounting, business law, and general studies that your state requires, and have logged some work experienced , youre ready to take the UniformCPA Examination. This is a substantial undertaking. Lets review whats involved.
How Do I Study For The Aicpa Exam
As we said above, the AICPA ethics exam comes with a course and a 300-page study book. A good way to study for it would be to watch the course videos. Furthermore, even though you can just do a search through the PDF document, reading through the test will also help you to familiarize yourself with the content ahead of time. Additionally, there are sample questions at the end of the PDF, many of which tend to appear in the exam. So, if you research the answers beforehand, you should be able to answer those questions correctly at least.
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Cpa Canada: Killing The Multiple Choice In Module Exams
The CPA exams are going to test you using a few different methods:
- Multiple Choice
- Task Based Simulations
Typically for the Core 1 and Core 2 exams you can expect up to 70 multiple choice questions which will take up to 75% of the exam time. During the electives the amount of multiple choice questions will drop to only 25% of the exam or around 30 questions. If you are reading this post, your most likely in the one of the first 2 modules, as this is where the MC questions mean the most, so lets talk about how do dominate them!1.
Learn More About The Cpa Exam
1.*A Testlet is a part of the section.2. 4 hours are provided for the completion of each section
You will see that each section has a large number of Multiple-choice questions divided into two testlets. Testlet number 1 in the Auditing and Attestation section has 36 Multiple-choice questions, and testlet number 2 in the same section has another 36 Multiple-choice questions. Similarly, the other three sections have two testlets of Multiple-choice questions each.
Testlet number 1 in each of the sections is always a medium testlet. This means that the questions in it are of a medium level of difficulty. If you perform well in the first testlet, then the second testlet that is allocated to you will be of a higher level of difficulty. However, if you do not perform well, your second testlet will also be of medium difficulty.
Why does the CPA exam follow this multi-stage procedure? And how does it affect the scores of CPA candidates? If you get a more difficult testlet, wont you find it harder to answer correctly?
The reason for following this system is that it allows the candidates proficiency level to be measured more accurately. It should be noted that a difficult testlet would not result in a lower score. Thats because the characteristics of the test are taken into consideration when awarding a score.
The multi-stage adaptive model is used only for the Multiple-choice question portion of the exam. It is not used for Task-based simulations or written communication tasks.
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What Types Of Questions Are In The Cpa Examinations
As you probably know, the CPA exam contains 4 sections: AUD, FAR, BEC, and REG. Each section effectively acts like a stand-alone exam. They are scheduled separately and written over their own 4 hour exam periods. Each of the 4 sections contain a unique combination of multiple choice questions, task-based simulations, and written communication tasks.
What Is In The Aicpa Ethics Exam

The AICPA ethics exam covers a wide range of content. All of the questions are designed to prepare future CPAs for potential professional challenges. Below we have compiled a list of some of the sorts of questions you can expect from the ethics exam.
- Appropriate business and employer relationships
- Ethical practices in tax services and loans
- How to practice objectivity and maintain integrity
- The AICPA Code of Professional Conduct and Accounting Rules
- Conflicts of interest
- What actions could lose you your CPA license
- Principles of independence
- Independence rules for the Securities Exchange Commission, Government Accounting Office, and the Public Company Accounting Oversight Board
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Should I Take Aud Last
Audit would also be a great last exam to take. Like I said earlier, many people tend to link Audit with FAR because they have some overlap in subject matter. I dont see that there is a strong enough connection between the two exams to warrant taking them side-by-side.
Personally, I think you are way better off taking exams based on your strengths and weaknesses rather than on the exams loose subject matter overlaps. Consequently, I think AUD would make a great last exam to finish up your CPA journey.
Top 10 Tips For Cpa Exam Multiple Choice Questions
1. Read the question, usually the last sentence in the paragraph, first.
If you know the question, you can better formulate the answer while reading the scenario.
2. Scan the answers.
If youve read through the question and did not understand it, scanning through the answers, provided they are short , before reading the question again may jog your memory on the topic.
3. Use the flags.
Its easy to run out of time, so set a limit for each question. If you go past it, flag it and come back. You may get information in another question that will help you on that one. Also, coming back to it at the end of the section, slightly less stressed, might help you read through it with a clearer mind.
4. Dont leave blanks.
Partial credit is offered on the CPA exam. For more information on how the exam is graded, see the following article or watch the introductory videos of any Roger section:
5. Take timed practice tests to get a feel for what your pace needs to be.
Try to take at least one within the last few days before each exam.
6. Use the flash cards.
Getting in the habit of answering questions without having a list to choose from could reduce your time on multiple choice questions.
7. Budget time to check your answers.
8. Isolate a question line by line.
9. If multiple answers seem correct, verify that you did not miss a key word.
10. Answer the question without looking at the answers.
Hope you guys find that helpful!
-Tyler Remington, Guest Blogger for Roger CPA Review
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How Is The Cpa Exam Graded
One of the biggest misconceptions about the Uniform CPA Examination is centered around how the CPA exam itself is graded. Many assume that the CPA exam is graded on a curve, but that is not the case. Now, nobody ever said that the CPA exam grading system is that black and white. In fact, it is far from that. So, lets dig into just how the CPA exam is scored.
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- Essential Audit & Accounting Research Collection for $75/year
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Be Aware Of The Exam Structure
Face the facts: The CPA Exam is a computer-based test comprised of four parts , namely: Auditing and Attestation , Business Environment and Concepts , Financial Accounting and Reporting and Regulation . For all courses, the exam is structured in five parts . All exams contain multiple choice questions and task-based simulations . However, the BEC exam also contains written communication questions. The exam for each course may can be taken separately, in any order, and in any combination AICPA allows that flexibility however, after you have passed the first course the clock starts ticking and you have 18 months to pass all other remaining courses.
Multiple Choice Questions: The first two testlets contain multiple choice questions. Generally these are short version questions with four possible answers and comprise about 50% of the exam.
Task-based Simulations: Task-based simulations are case studies that allow candidates to demonstrate their knowledge and skills by generating responses to questions rather than simply selecting an answer. They typically require candidates to use spreadsheets and/or research authoritative literature provided in the Examination.
These questions appear only in the Business Environment and Concepts exam which require a candidates response in either memo or letter format based on the topic in the question.
The keys to success:1. How much you really want to pass and 2. Practice, Practice, Practice
Lastly When You Struggle To Come Up With An Answer I Recommend You Try Working Backwards From The Choices
Some numbers make more sense than others and working your way backwards can get you through tricky calculations. This is especially useful in BEC because there are many computations for ratios and cash flows.
Generally speaking, time management during the exam is crucial, and saving time in the MCQ section is key because you can focus on questions or simulations on the exam. What is more helpful, however, is staying calm and confident while doing the MCQs. If you can get through the MCQ testlets with a positive and good demeanor, it will set the tone for the rest of your exam and can make the whole experience much more pleasant. I hope these tips help you have a successful CPA journey!
J. Frazier, Guest Blogger for Roger CPA Review
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Bec Is Made Up Of The Following Topics:
Corporate Governance
Economic Concepts and Analysis
Financial Management
Information Systems and Communications
Operations Management
Internal control and enterprise risk management frameworks | Other regulatory frameworks and provisions |
Economic Concepts and Analysis
Financial risk management |
Process management |
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Should I Take Aud First
Audit is a great choice for your first exam if you have experience with auditing or feel strong with the topics covered on this test. This is the section that I took first and I did just fine.
If you hate auditing and find this topic to be really hard, I wouldnt recommend it as your first section them. Heres which exam you should take first.
Who Is The Aud Cpa Exam Easiest For
The AUD tends to be easier for individuals who have experience with auditing or recently took an auditing class. For instance, if you work as an auditor or auditing was the last class you took in college, this exam part might be fairly straightforward for you.
People with a profession in auditing should be well acquainted with most of the material and the AICPA Professional Standards. Their application and knowledge should help them be well prepared for the task-based simulations.
Keep in mind that this is an academic test, however. There is a big difference between what is on the exam and what you may be used to in the real world. Too many auditors go into this exam thinking they are going to do well because they do this for a living. This is a theoretical and academic testnot a real life job.
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