Build confidence across Core and Discipline sections with CPA practice, detailed answer explanations, videos, and progress insights that give your next study session a clear focus.
On a classified balance sheet, which of the following items is properly presented as a current asset?
Choose an answer to see the calculation or professional judgment behind it.
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Lessons
Work through a concept, follow an example, and put your understanding to the test before moving on.
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Start FreeCPA FAR / Balance sheet / Sample lesson
A balance sheet shows a business’s financial position at a point in time. Assets are its resources, liabilities are its obligations, and equity is the owners’ remaining interest after liabilities are deducted.
Assets = Liabilities + Equity
For example, $90,000 in assets and $35,000 in liabilities leave $55,000 in equity.
Video lectures
Find a focused lecture on the topic you are studying. Revisit the explanation, then bring it into your next practice session.
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Start FreeFlashcards
Pause on the question before revealing the answer. Review the reasoning and example, then carry that concept into your practice.
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Explore question insights, detailed answer explanations, and result analysis from CPA practice in the app.
Question insights
Connect the question to its topic, skill, and underlying concepts. Question insights put the context beside the practice so you can see what to work on.
CPA AUD · Question insightsView full sizeDetailed explanations
A score tells you whether you were right. A useful explanation shows how to reason through the next question. Review the logic behind the answer and why each distractor falls short.
CPA AUD · Detailed explanationsView full sizeResult analysis
Look beyond the overall score. See patterns across topics, question types, skill levels, complexity, common traps, and timing to decide where your next review session should begin.
CPA AUD · Result analysisView full sizeBuild accuracy with multiple-choice questions and apply your knowledge in task-based simulations across Core and Discipline sections.
Use video lectures and study materials in the CPA library to revisit a concept, then bring it back into your practice.
Premium practice prioritizes questions you have not seen, helping you work through new scenarios as you build understanding.
Know the exam
Three Core sections plus one Discipline of your choice, with a dedicated home for every section.
Components
6
Average component time
240 min
Question delivery
MCQ + task-based simulations
240 minutes · MCQ + task-based simulations
240 minutes · MCQ + task-based simulations
240 minutes · MCQ + task-based simulations
240 minutes · MCQ + task-based simulations
240 minutes · MCQ + task-based simulations
240 minutes · MCQ + task-based simulations
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Learner perspectives
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Understanding the answer
“When I get a question wrong, I want to understand why. Working through each answer choice helps me spot the detail I missed and approach the next question more carefully.”
Studying around work
“Most of my studying happens after work. I can start with a short lesson, try a few questions, and pick up where I left off the next evening.”
Another way to learn
“If a topic is not clicking when I read it, I turn to the video lesson. Hearing the steps explained gives me another way to understand the concept before practicing.”
Making time for review
“Flashcards make short breaks useful. I try to answer before flipping the card, then check the explanation. It is a simple way to keep earlier topics fresh.”
Knowing what to revisit
“The result breakdown helps me choose what to study next. Instead of starting another random session, I can return to the topics where I am still making mistakes.”
Keeping everything together
“I like moving from a lesson to flashcards and then into practice without piecing together a study session from different places. It makes getting started feel much simpler.”
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A no-card trial, then a permanent daily practice loop
Premium access billed month to month
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Paid plans include up to 2,000 questions every 7 days, shared across all exam libraries.
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| Feature | Free$0 | Monthly$49/mo | Quarterly$99 / 3 mo |
|---|---|---|---|
| Choose your access | |||
| PriceThe amount charged for each option. | $0Forever | $49Per month | $99Every 3 months ($33/mo) |
| Section coverageThe CPA Exam sections included with this option. | All 6With the Free daily and total limits | All 6 | All 6 |
| Access periodHow long the plan's access remains available. | Forever | MonthlyCancel anytime | Every 3 monthsCancel anytime |
| Learn with guidance | |||
| Personalized study planBuild a section-specific schedule around your exam date, available study days, and progress. | Included | IncludedAll sections | IncludedAll sections |
| Complete multi-format study libraryGo beyond a single lesson format with lessons, cheat sheets, flashcards, mnemonics, formulas, worked examples, decision trees, comparison tables, and more. | 3 core formatsLessons, cheat sheets, flashcards | All formatsAll sections | All formatsAll sections |
| Check Your UnderstandingTap-to-reveal check questions inside every lesson, with answers and explanations. | Included | IncludedAll sections | IncludedAll sections |
| Study videos600 video lessons across all six CPA exam sections. | First 2 per topicAcross all sections | All videosAll sections | All videosAll sections |
| Practice your way | |||
| MCQ practiceMultiple-choice questions with answer explanations. | 5 per day100 questions in total, across all sections | 20,000+Full question bank | 20,000+Full question bank |
| Quick, Topic, Area, and Group practiceBuild sessions around the amount and subject you want to study. | Included | Included | Included |
| CPA score report difficulty targetingChoose a difficulty level to focus practice on the challenge reflected in your CPA score report. | Adaptive only | Adaptive, Easy, Medium, or Hard | Adaptive, Easy, Medium, or Hard |
| Mixed MCQ + TBS practiceCombine both question types in one session to build exam-day range and stamina. | Not included | IncludedAll sections | IncludedAll sections |
| Task-Based SimulationsPractice the document review, research, calculation, and written tasks tested on the CPA exam. | Not included | IncludedAll sections | IncludedAll sections |
| Full-length mock examsTake timed, section-specific exams that mirror the real test experience. | Not included | IncludedAll sections | IncludedAll sections |
| Mock exam debriefBreak down MCQ and TBS scores, pacing, weakest topics, and every recorded answer after an exam. | Not included | IncludedAll sections | IncludedAll sections |
| Missed questions and bookmarksReturn to questions you missed or saved for later. | Included | Included | Included |
| Measure and improve | |||
| Readiness score, deep-dive, and topic masteryExplore coverage, accuracy, mastered topics, and your path from Learn to Exam Ready. | Included | Included | Included |
| CPA Blueprint-aligned performanceSee progress against the CPA Blueprint so you know where coverage is thin. | Included | IncludedAll sections | IncludedAll sections |
| Progress tracking and streaksSee study activity and keep a consistent practice routine. | Included | Included | Included |
| Weakness Analysis and DrillFind weak topics from your results and create focused practice sessions. | Not included | IncludedAll sections | IncludedAll sections |
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