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Study Strategies8 min read

Top CPA Exam Study Tips

Proven strategies from successful candidates

Active recall beats passive reading for retention
Spaced repetition prevents forgetting
Practice questions are more valuable than re-reading notes
Understanding concepts trumps memorization

Passing the CPA exam requires more than just hours of study—it requires effective study strategies. These tips come from successful candidates, tutors, and research on effective learning.

Last updated: July 27, 2026

Brennan KolarBy Brennan KolarFounder, Atlas CPA Index

Master Active Recall

Active recall—testing yourself on material rather than passively reviewing—is the single most effective study technique. Research shows its 2-3x more effective than re-reading.

Quiz Yourself First
Before reviewing a topic, try to recall what you already know. This primes your brain for learning.
Close Your Notes
When doing practice questions, dont look at notes until youve committed to an answer.
Explain Concepts Aloud
Teaching a concept (even to yourself) reveals gaps in understanding.
Use Flashcards Actively
Dont just read the answer—genuinely try to recall it before flipping.

Leverage Spaced Repetition

Spaced repetition involves reviewing material at increasing intervals. Its proven to dramatically improve long-term retention compared to cramming.

  • Review new material after 1 day, 3 days, 1 week, 2 weeks
  • Use flashcard apps with built-in spacing algorithms
  • Circle back to completed chapters regularly
  • Adaptive courses like Surgent automate this process

Maximize Practice Questions

Practice MCQs are your most powerful study tool. Most successful candidates complete 2,000-4,000 questions per section.

Read Every Explanation
Understand why wrong answers are wrong, not just why correct answers are right.
Track Your Accuracy
Identify weak topics by monitoring your performance by area.
Simulate Exam Conditions
Time yourself and avoid looking up answers during practice sets.
Focus on Weak Areas
Spend 70% of practice time on topics where you score below 70%.

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Optimize Your Study Environment

Where and how you study affects retention as much as what you study.

  • Find a consistent study location free from distractions
  • Use website blockers during study sessions
  • Study in 45-60 minute blocks with short breaks
  • Keep your phone in another room
  • Use noise-canceling headphones or ambient sound

Understand, Dont Just Memorize

The CPA exam tests application, not just recall. Understanding why rules exist helps you apply them to unfamiliar scenarios. If a topic isnt clicking in your main review course, a different explanation can make it stick — for example, Pass with Jack uses Excel-based walkthroughs to break down tough FAR topics like consolidations and leases.

  • Ask "why" for every accounting rule you learn
  • Connect concepts to real-world examples
  • Build mental frameworks, not just fact lists
  • Focus on principles over exceptions

Recommended CPA Review Courses

Gleim

The largest question bank in CPA review

$2,499–$3,499View Review

Surgent

Adaptive learning that reads your needs

$799–$1,699View Review

Becker

The industry standard for CPA exam prep

$2,499–$4,999View Review

Related Exam Guides

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Frequently Asked Questions

Dont rely on memorization—focus on understanding. Use active recall, spaced repetition, and practice questions to build deep understanding. For necessary memorization (like specific rates or limits), use mnemonic devices and repeated testing.
Aim for 2,000-4,000 questions per section. This means completing your review courses full question bank at least once, with additional focus on weak areas. Gleim offers the largest bank at 12,000+ MCQs if volume is your priority. Quality matters too—read every explanation.
Minimal note-taking is fine, but dont rely on it as your primary study method. Research shows re-reading notes is ineffective compared to practice questions and active recall. If you take notes, use them for active testing, not passive review.

Further reading

Recommended Courses & Profiles

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Gleim3.9/5$2,499–$3,499Surgent4.1/5$799–$1,699Becker4.4/5$2,499–$4,999

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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

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