How PocketCPA content is made and checked

11,896 questions and 1,071 lesson pages, drafted with AI assistance from primary source text and checked against it. This page states the method and then shows the record, including what the record could not settle. Last reviewed 2026-09-23.

Is PocketCPA content written by AI?

Yes. PocketCPA's lessons and questions are drafted with AI assistance, working from the primary source text rather than from somebody's summary of it, and directed by the team of accounting professionals who run PocketCPA. That is worth stating plainly rather than leaving a reader to guess, because the drafting is not the part that decides whether an answer is correct. The checking is, and the record of it is published on this page.

What does every PocketCPA question cite?

Every question cites the paragraph it turns on, not the topic it belongs to. A revenue recognition question cites ASC 606-10-32-8 rather than the word revenue, an audit question cites the AU-C or PCAOB AS paragraph, and a tax question cites the Internal Revenue Code section and subsection. That is the property that makes an answer checkable: you can take the citation to the authority and settle it without taking PocketCPA's word for anything.

Why this is the whole argumentAn uncited answer asks you to trust the course. A cited answer asks you to check it. That is why the citation goes to the paragraph rather than the topic, and it is what makes the rest of this page possible to audit.

How is PocketCPA content verified?

77 verification runs are on the record between 2026-07-26 and 2026-09-18, covering 29,820 item examinations. 40 of those runs were blind, covering 14,559 items. Across all of them 1,042 defects were found and 1,034 were fixed, with 143 disagreements recorded between a run and the keyed answer.

Counted from the verification record in the repository at build time, covering 2026-07-26 to 2026-09-18. Nothing on this page is typed by hand, so these figures cannot drift from the record they describe.

What does a blind verification run prove, and what does it not?

A blind run means a separate pass answers the questions without seeing the intended key, and its answers are written down before any key is read. Where it disagrees with the key, the disagreement is recorded and investigated rather than quietly resolved in the key's favor. What it proves is that an item survives being answered independently. What it does not prove is that the underlying citation is correct, which is why separate runs check claims against the authoritative source text.

What is still unresolved in the verification record?

31 checks are recorded as unresolved. They are the ones a run could not settle, and they stay in the record rather than being dropped from it. Most name one question and one problem with its wording or its citation, usually a problem that does not change the answer. A smaller group needs a standard that is not freely published, so the citation rests on agreement across the question bank rather than on a quote from the primary text. A further 52 were settled later and are kept in the record beside the open ones, with what each said before it was settled, because a record that only ever grows is not one anybody is keeping. A section absent from the record entirely is treated as unverified, because silence must never read as confirmation.

Read this next to the number above itReporting 1,042 defects found only means something beside the 31 still open. A course that reports finding nothing has usually not looked.

Does PocketCPA use real CPA exam questions or another course material?

PocketCPA does not use CPA exam questions, and it does not use another course's material. Examination content is AICPA copyright and reproducing it, including from memory, is infringement. Leaked or unauthorized copies of a competitor's bank are not a source here under any circumstances. Where a framework is copyrighted and no license is held, including COSO, COBIT and the AICPA Trust Services Criteria, lessons cite it at component or principle level and do not quote it.

What happens if you find an incorrect answer on PocketCPA?

Tell us and it gets checked against the authority. Email support@pocketcpa.ai with the question and what you think the correct answer is. A correction that holds is applied to the item and recorded in the verification record alongside the rest, which is the same record published on this page.

Which sources the content is written from

• FASB Accounting Standards Codification
• AICPA AU-C auditing standards
• PCAOB Auditing Standards
• Internal Revenue Code, as amended through Public Law 119-21
• GASB statements, for state and local government accounting
• NIST Special Publications, for information systems and controls

Each lesson records a verification boundary naming which claims were quote-checked against primary text and which rest on agreement across the question bank, so the limits of the sourcing are stated rather than implied. See also how to tell whether CPA study material is current.

Common questions

What is still unresolved in the PocketCPA verification record?

31 checks are recorded as unresolved. They are the ones a run could not settle, and they stay in the record rather than being dropped from it. Most name one question and one problem with its wording or its citation, usually a problem that does not change the answer. A smaller group needs a standard that is not freely published, so the citation rests on agreement across the question bank rather than on a quote from the primary text. A further 52 were settled later and are kept in the record beside the open ones, with what each said before it was settled, because a record that only ever grows is not one anybody is keeping. A section absent from the record entirely is treated as unverified, because silence must never read as confirmation.