The Uniform CPA Examination consists of multiple-choice questions and case studies that test the knowledge and skills required of entry-level CPAs. To familiarize candidates with the format and functionality of the Examination, sample tests and a tutorial are provided.

IMPORTANT NOTICE

Candidates are responsible for reviewing the Uniform CPA Examination tutorial and sample tests. Thorough familiarity with the Examination’s functionality, format, and directions is required before candidates report to test centers. Failure to follow the directions provided in the tutorial and sample tests, including the directions on how to respond, might adversely affect candidate scores.

Uniform CPA Examination Changes Effective January 1, 2011

On January 1, 2011 the Uniform CPA Examination implemented a series of improvements collectively known as CBT-e. Details regarding the CBT-e update are outlined in the guide, The New 2011 Uniform CPA Examination.

Tutorial

The tutorial is a guided tour of the CPA Examination. It demonstrates the functionality of question types, tools, resources and navigation found in the Uniform CPA Examination. The tutorial is not available at test centers and does not contain actual Examination content.

Sample Tests

The sample tests provide candidates with a preview of the CPA Examination experience. It is a functional replica of the CPA Examination, and provides candidates with an opportunity to become familiar with the Examination’s format, in an interactive environment. Candidates are advised to familiarize themselves with the Examination functionality demonstrated in the tutorial before they review the sample tests.

The sample test software allows candidates to answer test questions that represent all of the question types found on the CPA Examination: multiple choice (MCQ), written communication (WC) and task-based simulation (TBS). The sample tests do provide answers to sample questions but are not intended for use as study materials in preparation for the Examination.