Free CPA Study Material: Where to Find it and How to Use it

In order to pass the CPA exam, you’ll need ample study material to solidify your overall accounting knowledge. The absolute best way to do this is by purchasing a comprehensive CPA review course. For an added boost though, you should also take advantage of as much free CPA study material as you can get.

Whether it’s the AICPA’s example CPA questions or free trials from a CPA course providers, there’s plenty of free CPA study material out there to choose from. You just need to know where to look. 

In this article, we’ll break down the best free CPA study material available so you can turbocharge your studying and maximize your chances of passing the CPA exam. 

Why You Should Use Free CPA Study Material

Time and time again, most CPA exam candidates say that churning through countless multiple choice questions, simulations and practice exams made the biggest difference in helping them pass the CPA exam. 

However, the breadth of topics covered by the CPA exam is massive. While most CPA exam courses come with several thousand practice questions, all topics aren’t covered equally. Some topics only have a handful of practice questions devoted to them, while others may simply repeat the same question several times with very slight changes to the numbers.

Over time, you run the risk of simply memorizing answers instead of deeply understanding the material.

By taking advantage of free study materials, you add to the diversity of questions that you can answer. Even if you already understand a topic like prepaid expenses, you still stand to benefit from seeing similar questions asked in different ways.

How to Choose Free CPA Study Materials

To pass the CPA exam, you need to study smarter AND harder. While it’s possible to study for the CPA exam without a review course, I wouldn’t recommend it.

The CPA exam is constantly being updated and improved, and the amount of time you would need to spend searching for alternative study materials like college textbooks or reading the FASB and IRS websites simply wouldn’t be worth it. CPA review courses are tailored to address the CPA exam blueprints and should be the foundation to your CPA exam preparation.  

That being said, CPA review courses aren’t perfect and won’t guarantee success. It’s up to you to measure your progress and assess how well your preparation is going. 

To get the most out of free CPA study material and maximize your chances of passing the CPA exam, it helps to understand what study material is available and how it aligns with your strengths and weaknesses. 

Here are a few tips on choosing free CPA course materials that will match your study goals.  

  • Match your learning style: CPA study materials come in various forms – video lectures, digital textbooks,  practice questions, online forums, etc. Choose materials and resources that best support your learning style and help you connect the dots on topics you’re struggling with. 
  • Go for volume: Many candidates succeed by crushing through countless practice questions and simulations. If all you need is some extra practice material, simply pick up as many free CPA exam questions or free mock exams as you can. As with your main CPA exam course, work these questions the same way that you would take the real exam: avoid distractions and try not to look up answers as you complete them.
  • Look at providers that sell supplemental materials: Free study materials have their limitations. Many course providers offer free trials to their courses, but only offer access to the first 10% of their course or a handful of topics. Consider using materials from a provider that makes it easy to upgrade to a full course or a supplementary review product, like Gleim’s Mega Test Bank. 
  • Make sure the content is still relevant: Not everything on the internet can be relied upon, and free CPA review material is no different. As best you can, try to verify when example CPA questions or mock exams were created. A free guide or mock exam that was created in 2015 may still have some valuable information in it, but may be significantly outdated on topics like revenue recognition (ASC 606) and lease accounting (ASC 842).

Where to Get CPA Study Material For Free

Looking for quality, relevant CPA study materials that you can rely on to prep for the CPA exam? Each of these resources offers excellent CPA study material that you can use absolutely for free: 

AICPA

The American Institute of Certified Public Accountants (AICPA) is the main credentialing body that oversees the CPA exam, so they offer the most trustworthy CPA study materials that you can get for free. 

The AICPA practice tests recreate and simulate the exam format as much as possible. Hence, it’s worth trying them out so you can know what to expect on exam day. Whether you’re just exploring accounting as a career option or are in the middle of your exam prep, the AICPA’s free study materials are a must-try.  

Here’s what the AICPA offers:

  • AICPA Tutorial: The tutorial video does not include free CPA questions but explains in detail the form and functionality of the CPA exam. This short video with a runtime of 6.5 minutes walks you through the exam experience and discusses how to use Microsoft Excel and the Authoritative Literature. It also explains exhibits and provides additional resources. 
  • Sample CPA exams and Free CPA questions: The AICPA has designed a sample test for each section of the CPA exam. In these sample tests, you get loads of free example CPA questions.

Each sample test recreates the real exam scenario, which you’ll start by entering your Launch code. Next, before starting the accounting practice test, you must accept the policy statement and confidentiality agreement. Once done, you will see on your screen 5 tests, the identical number of each CPA exam section. Subsequently, the AUD, FAR, REG, and BEC sections follow the same format as the CPA exam. 

The only difference between these sample tests and the CPA exam is that you can see the correct answers in the example CPA questions. 

Gleim CPA Review

Just like their main review course, Gleim offers a huge range of CPA study materials absolutely free. You’ll need to set up a free user account with them first, but you’ll get access to a wide range of free study materials for the CPA exam, including:  

  • Free CPA Exam Guide: The guide details every aspect of the exam
  • Free CPA Course Demo: Free trial of the CPA review course with the SmartAdapt technology software.
  • Free CPA Exam Questions: Free example CPA questions – TBS (Task-based simulations) and Multiple-Choice Questions (MCQs) for each section of the exam
  • Free CPA Webinars and Videos: You can register for free webinars and access recordings of previous ones on main and complex exam topics.
  • Free Exam Sample Tests: Interactive simulations of each of the sections of the CPA exam
  • Free CPA Candidate Bulletin: It offers an in-depth explanation of the exam process
  • Free CPA Exam Blueprints: You get outlines of the exam content.  

These resources aren’t a substitute for their main review course and won’t be enough to pass the exam on their own, but they offer help at every stage of your exam prep and give you a good flavor of what to expect from their course and mega test-bank if you want to purchase a more substantial set of study material. 

For example, the Free CPA Exam Guide will cover everything you need to know about Licensure requirements, Exam fees, Pass rates, Exam structure, Skill levels, Exam content, Exam application, Testing locations, Study plans, Exam questions, Time management, Test Day, and more.

This guide helps you plan for success by outlining the process of applying for, preparing for, and passing the exam. It will take you from day one to exam day, so read it throughout your entire exam journey.

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Becker CPA Review 


Becker offers the most popular CPA review course on the market, but it’s often the most expensive. Thankfully, Becker offers a 14-day CPA Exam Review trial so you can test-drive the course before making a purchase.

With their free trial, you’ll become familiar with the Becker CPA Review course structure and have an interaction with the instructors. The free demo follows the AICPA blueprint, so it’ll help you know what to expect on exam day.  

The free trial of Becker CPA Review includes: 

  • One full learning unit per content section, 
  • 31 hours of lectures, approximately 
  • 1,490 multiple-choice questions, 
  • ~100 task-based simulations and SkillBuilder video tutorials, 
  • Unlimited practice tests powered by Becker’s exclusive Adapt2U Technology, 
  • Digital flashcards, and 
  • Progress syncing from demo to purchase.

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Other Great CPA Exam Providers

Apart from the AICPA, Gleim and Becker, other CPA course providers like Roger, Surgent, Lambers, Wiley, and more offer free sample questions and exams and free trials of their courses.

Free Mobile Apps for CPA Study Materials

A few CPA review providers offer free mobile applications. They won’t offer a complete CPA review experience, but they can be a helpful way to try out a course’s mobile capabilities before making a purchase. They also come in handy if you need to do some studying on the go. 

Free iOS apps are offered by Becker, CPA Excel / Wiley, Fast Forward Academy, Surgent, Gleim, Lambers, and UWorld / Roger, while Becker and Surgent also have Android apps. There are also some non-brand free mobile apps for the CPA exam that you can check out. 

Before downloading an app, check to see whether it requires a review course purchase. Also, investigate whether the app contains MCQs, review notes, and simulation practice.

3 Ways to Use Free CPA Study Materials

Learn about the CPA Exam

If you’re still in school or just starting your CPA exam journey, using free study materials are an excellent way to prep for the exam without investing a ton of money into a course.

Whether you want to familiarize yourself with the exam structure or get a flavor for the types of questions to expect, trying out free CPA practice questions and other practice material is super cost-effective and will help you hit the ground running when you’re ready to start studying for the exam. 

Test-Drive CPA Review Courses

The best way to determine if a particular course is right for you is to try it out for yourself. Review the best CPA review courses available, pick your top 2 or 3, and sign up for a free trial of each. From there, choose the course that offers the best fit, and don’t forget to grab a discount before you buy.

Supplement Your CPA Exam Prep

Whether you failed an exam or are just looking for extra material on a few sections, mixing in free study materials with your main CPA review course is a great way to keep things fresh and maximize your chances of passing.

Mix in free CPA questions whenever you’re feeling stuck on a certain topic, and aim to mix in a sample CPA exam within 1-2 weeks of your exam day to give yourself an extra boost to get over the hump.

Summing Up

While free CPA study material will help you know what to expect on the CPA exam, you need a full-fledged review course to support most of your studying for the exam. Still, take advantage of as many free sample CPA exams and example CPA questions as you can to round out your studying and make sure you’re as prepared for the CPA exam as possible. 

About the author

Colin is a practicing CPA with over 14 years of experience in various accounting and finance roles. After reaching the Sr. Manager level at a Big-4 firm, he now works as a freelance consultant while helping others pass their professional exams.

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