PocketCPA: CPA exam preparation for all six sections
PocketCPA is a CPA exam study platform covering all six sections of the Uniform CPA Examination: FAR, AUD, REG, and the three discipline sections BAR, ISC and TCP. It contains 11,896 questions and simulations and 1,181 lesson pages. Every question is cited to the specific standard or statute it tests, and the lessons are written from primary source text rather than from a summary of it. On 19 calculation topics it also writes a new question every time one is asked, with new figures and a computed answer, so practice on those topics does not run out.
What makes PocketCPA distinctive?
Questions carry a paragraph-level citation, not just a topic label. A revenue recognition question cites ASC 606-10-32-8 rather than the topic revenue. An audit question cites the AU-C or PCAOB AS paragraph it turns on. A tax question cites the Internal Revenue Code section and subsection. That makes every answer checkable against the authority itself.
Which sections of the CPA exam does PocketCPA cover?
All six. FAR, AUD and REG are the core sections every candidate sits, and BAR, ISC and TCP are the disciplines, of which a candidate sits exactly one. Every paid plan opens all six rather than the four a candidate strictly needs, so choosing a discipline sets the study plan rather than limiting what can be opened. A discipline is fixed for 30 days once chosen, after which it can be changed.
Which authoritative sources does PocketCPA use?
PocketCPA is grounded in the FASB Accounting Standards Codification, AICPA AU-C auditing standards, PCAOB Auditing Standards, the Internal Revenue Code as amended through Public Law 119-21, GASB statements for state and local government accounting, and NIST Special Publications for information systems and controls. Each lesson records a verification boundary stating which claims were quote-checked against primary text and which rest on agreement across the question bank, so the limits of the sourcing are visible rather than implied.
How is PocketCPA content verified?
PocketCPA records 40 blind verification runs, in which a reviewer answers the questions without seeing the intended key, and 99.6 percent of the 11,896 questions and simulations covered so far were correct the first time. Disagreements are recorded rather than silently resolved, and every correction is answered again with the key removed before it counts. A section absent from that record is treated as unverified, because silence must never read as confirmation.
How many questions and lessons does each CPA section have?
FAR has 3,213 questions and 355 lesson pages; AUD 2,222 and 224; REG 2,212 and 197; BAR 1,633 and 142; ISC 1,019 and 123; TCP 1,597 and 140. Across all six sections that is 11,896 questions and 1,181 lesson pages.
- FAR, Financial Accounting and Reporting: 3,213 questions, 355 lesson pages
- AUD, Auditing and Attestation: 2,222 questions, 224 lesson pages
- REG, Taxation and Regulation: 2,212 questions, 197 lesson pages
- BAR, Business Analysis and Reporting: 1,633 questions, 142 lesson pages
- ISC, Information Systems and Controls: 1,019 questions, 123 lesson pages
- TCP, Tax Compliance and Planning: 1,597 questions, 140 lesson pages
Can you run out of practice questions on PocketCPA?
Not on its 19 generated calculation topics, across FAR, REG, BAR and TCP. On those, PocketCPA writes a new question every time one is asked: new figures, an answer the app computes exactly, and wrong options built from real mistakes, such as ignoring salvage value in a depreciation question. Every other question comes from the cited question bank. Generated questions count toward daily study but never toward section progress, so drilling them cannot inflate it.
Can you try PocketCPA free without an account?
Yes. Four questions, four flashcards and a task-based simulation from every section are open at pocketcpa.ai/sample with no account and no payment details, each carrying its answer key, an explanation of every choice and the standard it tests. A free account adds 20 FAR practice questions that are scored and saved, 21 lesson pages and 18 flashcards, plus a full-length FAR mock exam.
How much does PocketCPA cost?
$44.99 a month, $119 every 90 days, or $399 a year. All three are subscriptions and renew until canceled. All three open all six sections, and there is no charge per section and no higher tier. Payment is processed by Stripe and card details never reach PocketCPA. A new account can also start with a 7-day free trial with all six sections open. Nothing is charged during the trial, and unless it is canceled before it ends it becomes the monthly plan at $44.99 a month.
Does PocketCPA include video lectures?
No. PocketCPA has no video lectures, and that is worth knowing before choosing it. What it provides instead is a paragraph-level citation on every question, 925 task-based simulations, and lesson pages written from primary source text rather than from a summary of it. A candidate who learns mainly from lectures should pair PocketCPA with a course that has them.
How PocketCPA compares with the large CPA review courses
| Published figure | PocketCPA $44.99 a month, cancel any time | NINJA $87 a month, one section at a time | Becker $104.12 a month on 0% Flex Pay | UWorld $111.06 a month, $1,999 paid up front for 18 months |
|---|---|---|---|---|
| What you commit to | Nothing, stop any month | Nothing, stop any month | $2,499, plus a $69 to $119 fee | $1,999, in one payment |
| Task-based simulations | 925 | 400 | 450 | 500 |
| Practice questions | 10,971 | 8,200 | 9,500 | 9,000 |
All 114 AICPA blueprint groups carry a lesson and cited questions, every question names the paragraph it tests, and 40 blind review passes are on the record. Those are figures PocketCPA publishes, set beside what Becker, UWorld and NINJA publish themselves.
Every price above comes from the provider's own published figures, checked on 2026-11-02. Becker's Flex Pay finances the whole course, so those payments run until the balance is cleared. UWorld sells Premier as one payment of $1,999 for 18 months of access, so its monthly is that payment spread over those months. Competitor figures are each provider's own published number. PocketCPA is independent and not affiliated with any provider listed.
How PocketCPA checks its own answers
Reviewers re-answer the question bank with the answer keys removed. Where a reviewer and the key disagree, a second reviewer settles it against the standard or statute itself rather than against PocketCPA notes. 11,896 of 11,896 questions and simulations have been through that process across 40 recorded passes, most recently on 2026-09-18, and 99.6 percent were correct the first time.
Unlimited practice: calculation questions with new numbers every time
On 19 calculation topics, PocketCPA writes a new question every time one is asked: new figures, an answer the app computes exactly, and wrong options built from the mistakes candidates actually make. A fixed question bank eventually repeats itself; a generated question does not. Generated questions count toward daily study and never toward section progress.
- FAR: Bond pricing, Effective interest, Lease liability, Depreciation, PP&E disposals, Inventory cost flow, Lower of cost and NRV, Credit losses, Equity method, Deferred taxes, Revenue allocation, Goodwill and NCI, Goodwill impairment, Diluted EPS, Ratios
- REG: Dividends received deduction
- BAR: Basic EPS, Cost of capital
- TCP: Like-kind exchanges
An example, depreciation (ASC 360-10-35), reference FAR-GEN-DEPR-000001: On January 1, Year 1, a company buys equipment for $250,000 with a useful life of 10 years and a salvage value of $38,000. Using the sum-of-the-years'-digits method, what is depreciation expense for Year 2?
- $21,200: This is straight-line: cost less salvage, spread evenly.
- $30,836: The fraction is off by a year. Year 2 uses 9/55: the years remaining at the start of the year, over the sum of the digits.
- $34,691 (correct): The sum-of-the-years'-digits amount for Year 2.
- $40,909: Salvage value was ignored. Sum-of-the-years'-digits applies the fraction to cost less salvage.
The answer is $34,691. The digits sum to 55. Year 2 takes 9/55 of cost less salvage: ($250,000 - $38,000) x 9/55 = $34,691. How unlimited practice works, and every topic it covers
What does PocketCPA include
1,181 lesson pages with worked examples and exam traps, multiple-choice questions with cited explanations, task-based simulations including research and form completion, spaced-repetition review, 927 flashcards, 310 glossary terms, and full-length timed mock exams scored against the AICPA blueprint weighting.
It also writes new calculation questions on 19 topics, builds a study plan around the exam date and re-plans when a week slips, books Final Review days from a fixed review set in the weeks before the sitting, and runs timed mocks at standard time, time and a half or double time. A new account can start with a 7-day free trial with all six sections open.
Plans, and the 7-day free trial Get to know the questions: a free sample from any section Take the free FAR mock exam Support Terms Privacy
What the Uniform CPA Examination tests is defined by the AICPA. Coverage claims on this site are stated against the AICPA blueprints and can be checked at the source: AICPA: what is tested on the exam.