Skip to main content
Study Resources6 min read

CPA Practice Exams

How to use practice tests to prepare for exam day

Take at least 3-5 full practice exams per section
Simulate real exam conditions (timed, no breaks, no resources)
Use the free AICPA sample tests for exam format familiarity
Review every wrong answer thoroughly

Practice exams are essential for CPA preparation. They help you gauge readiness, identify weak areas, build test-taking stamina, and reduce exam day anxiety. Heres how to use them effectively.

Last updated: July 27, 2026

Brennan KolarBy Brennan KolarFounder, Atlas CPA Index
3-5 per section
Practice Exams Needed
75%+
Target Score
4 hours
Full Exam Time
Free
AICPA Sample Tests

When to Take Practice Exams

Practice exams serve different purposes at different stages of preparation.

Midpoint (50% content)
Diagnostic
Identify major gaps
75% content complete
Progress check
Assess weak areas
Final review week
Readiness test
Simulate exam conditions
2-3 days before exam
Confidence boost
Light review, build confidence

How to Simulate Real Conditions

Practice exams are most valuable when they mirror the real exam experience.

  • Set a 4-hour timer (no extensions)
  • No notes, textbooks, or external resources
  • Take in a quiet location without interruptions
  • Take only the scheduled breaks
  • Turn off phone notifications

AICPA Sample Tests

The AICPA provides free sample tests that every candidate should complete. These use the actual exam interface and are the most authentic preview available.

  • Available free on the AICPA website
  • Use the real exam interface (Prometric tutorial)
  • Questions are representative of actual difficulty
  • Take at least one per section before your exam

Limited-time offer

Ends tomorrow

Up to 35% off Becker Pro

Up to 35% off Pro and Pro+ — Pro $2,499 (MSRP $3,845), Pro+ $2,698 (MSRP $4,044). Labor Day Sale, 8/18 through 9/8, extended through 9/14. No promo codes needed, auto-applied via affiliate link. Becker's on-site fine print currently states 9/8/26 at 11:59pm CST; the extension to 9/14 is confirmed on Becker's affiliate promotion schedule.

Claim Becker deal →
(Affiliate link)

Interpreting Your Scores

Practice exam scores are useful indicators but not perfect predictors.

  • Consistently scoring 75%+ suggests readiness
  • Scores 65-74% indicate you need more preparation
  • Below 65% means significant gaps remain
  • Actual exam can be 5-10 points different from practice
  • Trend matters: improving scores are encouraging

Frequently Asked Questions

Take 3-5 full practice exams per section. More may be needed if youre consistently scoring below 70%. At minimum, take one mid-study diagnostic and two full exams in your final review week.
Aim for consistent scores of 75% or higher on practice exams. However, practice scores dont guarantee actual results. Focus on understanding why you miss questions, not just hitting a number.
It varies by review course. Gleim is known for intentionally difficult practice questions that over-prepare you for exam day. The AICPA sample tests are the best approximation of actual difficulty. Dont read too much into individual practice scores.

Further reading

Brennan Kolar

Brennan Kolar

Founder, Atlas CPA Index

Brennan Kolar is the founder of Atlas CPA Index, an independent CPA review comparison platform covering all 55 U.S. jurisdictions. With over 10 years of experience with CPA review, he built Atlas to help candidates find the right review course based on how they actually learn, not which provider has the biggest ad budget.

Learn more about the author

Ready to Start Your CPA Journey?

Take our personalized LIFTS assessment to find the best CPA review course for your learning style, budget, and schedule.

Get Your Personalized Match