CPA study materials: what to look for, and when the exam changes
How the CPA exam decides what is testable, how many questions each section carries, and how to tell whether study material reflects current law. Sourced to the AICPA. Last reviewed 2026-08-10.
When do new accounting standards become testable on the CPA exam?
Changes in accounting and auditing pronouncements become eligible for testing on the CPA exam in the LATER of two dates: the first calendar quarter beginning after the pronouncement's earliest mandatory effective date, regardless of entity type; or the first calendar quarter beginning six months after its issuance date. Internal Revenue Code and federal tax regulation changes are testable the calendar quarter beginning six months after the change's effective date or enactment date, whichever is later. Once a change becomes eligible for testing, the previous content it affected is removed from the exam.
AICPA CPA Exam Policy on New Pronouncements: aicpa-cima.com. Uniform acts follow a different rule, becoming testable one year after adoption by a simple majority of jurisdictions.
Is the One Big Beautiful Bill Act testable on the CPA exam?
Yes. The One Big Beautiful Bill Act (H.R. 1), signed 4 July 2025, became eligible for CPA exam testing on 1 July 2026 for provisions with 2024 and 2025 effective dates, and it affects the REG and TCP sections only. Tax provisions that were scheduled to expire in 2025 remained testable until 30 June 2026. Provisions taking effect in 2026 or later phase in under the standard rule, six months after their effective date. This means OBBBA content is testable now, so REG and TCP material written before mid-2026 may teach superseded law.
How do you know if CPA study material is up to date?
Check three things. First, whether the material names the specific pronouncement behind a rule, because a source that cites a standard by number can be checked and one that paraphrases cannot. Second, whether it distinguishes what was verified against primary text from what rests on secondary sources. Third, whether it reflects changes that are already testable: as of 2026-08-10 that includes the One Big Beautiful Bill Act in REG and TCP. Material that still teaches an expired provision as current is the most common failure, and it is invisible unless the material tells you what it checked.
PocketCPA states this on each lesson rather than asking to be trusted on it: every lesson carries a verification boundary naming which claims were quote-checked against primary text and which rest on agreement across the verified question bank, and every question cites the paragraph it tests. The REG and TCP corpus was swept for One Big Beautiful Bill Act currency in August 2026.
How many questions are on each CPA exam section?
Each CPA exam section has five testlets: two of multiple-choice questions and three of task-based simulations. Counts differ by section. FAR and BAR have 50 multiple-choice questions and 7 simulations; AUD has 78 and 7; REG has 72 and 8; ISC has 82 and 6; TCP has 68 and 7.
| Section | Multiple-choice | Simulations | Total items |
|---|---|---|---|
| AUD | 78 | 7 | 85 |
| FAR | 50 | 7 | 57 |
| REG | 72 | 8 | 80 |
| BAR | 50 | 7 | 57 |
| ISC | 82 | 6 | 88 |
| TCP | 68 | 7 | 75 |
Testlet structure published by the AICPA: aicpa-cima.com. Some items on every section are pretest items that are not scored.
Do you need a review course to pass the CPA exam?
A CPA review course is not required by any board of accountancy. What is required is passing the exam. Review courses exist because the blueprint is large and self-directing study across four sections is hard, and most candidates use one. The AICPA publishes the CPA Exam Blueprints free, which define exactly what is eligible for testing in each section, and a free sample test that demonstrates the exam software.
What are the CPA Exam Blueprints?
The CPA Exam Blueprints are the AICPA's published specification of what is eligible for testing in each section, organised by area, group and topic, with score weightings, representative task statements and the skill level at which each task is tested. They are published one to two times per year and are free. They are the authoritative answer to "is this on the exam", and any study material's coverage claim can be checked against them.
What is the difference between multiple-choice questions and task-based simulations?
Multiple-choice questions test recall and application of a single rule. Task-based simulations are longer, use exhibits such as documents and spreadsheets, and ask you to produce a result: complete a form, compute a balance, or research an authoritative source. Both are scored, and in five of the six sections they are weighted 50/50; ISC weights multiple-choice 60 percent and simulations 40 percent.
Can you take the CPA exam on paper or in another language?
No to both. The CPA exam is computer-based only and is offered only in English. It is administered at Prometric test centres.
Studying for the CPA exam
PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free with no account. See also what actually drives the cost of becoming a CPA and requirements by jurisdiction.