Free AICPA Resources Every CPA Candidate Should Use
A guide to the free resources the AICPA provides for CPA exam candidates. From sample tests to blueprints, make the most of official preparation materials.
AICPA Resources You Are Probably Overlooking
Most CPA candidates rely heavily on commercial review courses for their exam preparation. While these courses provide structured learning and extensive practice questions, the AICPA itself offers several free resources that many candidates overlook. These official resources provide unique value because they come directly from the organization that creates the exam.
The CPA Exam Blueprint
The blueprint is the single most important free resource available. Published on the AICPA website, it details every topic that can be tested on each section, the allocation ranges for content areas, the skill levels expected, and representative tasks. Many candidates rely on their review course's interpretation of the blueprint rather than reading the primary document. Reading the blueprint yourself ensures you understand exactly what the exam covers and helps you evaluate whether your review course provides adequate coverage.
Sample Tests
What They Offer
The AICPA provides free sample tests for each section of the CPA exam. These sample tests include both multiple-choice questions and task-based simulations in the same software interface used on the actual exam. The value of these sample tests goes beyond the questions themselves. They give you hands-on experience with the exam software, including the on-screen calculator, the spreadsheet tool, the research function, and the navigation interface.
How to Use Them
Take the sample tests after you have completed your initial study of the material, not as a diagnostic before studying. Use them to familiarize yourself with the exam interface and question formatting. Pay attention to how questions are worded and how simulations are structured. The AICPA's question style may differ from your review course's style, and seeing the official format helps calibrate your expectations.
Tutorial and Sample Test Application
Before your first CPA exam section, download and practice with the AICPA's exam tutorial. The tutorial walks you through the exam interface, including how to navigate between questions, how to flag questions for review, how to use the calculator, and how to access the authoritative literature in research simulations. Spending 30 minutes with the tutorial before exam day saves you time and reduces anxiety during the actual exam because you already know how the software works.
Authoritative Literature Access
During certain simulation questions, you have access to authoritative literature through a search function built into the exam software. The AICPA provides information about which authoritative sources are available for each section. For FAR, this includes the FASB Accounting Standards Codification and governmental accounting standards. For AUD, it includes AICPA Professional Standards. For REG, it includes the Internal Revenue Code and Treasury regulations. Knowing what is available and practicing searches beforehand is essential for research simulations.
Score Release Information
Score Release Schedule
The AICPA publishes the score release schedule for each testing window. Knowing when to expect your score helps you plan your study for subsequent sections. Scores are typically released in waves, and the AICPA publishes target release dates. Check the current schedule on the AICPA website because release dates change from year to year.
Score Review Service
If you fail a section by a narrow margin, the AICPA offers a score review service for a fee. This service verifies that your exam was scored correctly. It does not re-grade your exam or provide additional feedback beyond what is in the standard score report. The service is most useful when your score is very close to 75 and you want to confirm that no scoring error occurred.
CPA Exam FAQs and Candidate Bulletin
Candidate Bulletin
The candidate bulletin is an official document that covers exam policies, testing center procedures, and candidate conduct rules. It includes information about what to bring to the testing center, break policies, and prohibited behavior. Reading the candidate bulletin before your first exam eliminates surprises on exam day.
Frequently Asked Questions
The AICPA maintains a comprehensive FAQ section on its website covering topics from application procedures to score reporting. If you have a question about the exam process that your review course does not answer, the AICPA FAQ is likely to address it. Common topics include NTS expiration, testing window dates, exam section ordering, and credit expiration rules.
Professional Standards and Pronouncements
For candidates who want to go beyond their review course, the AICPA provides access to professional standards and pronouncements that underpin many exam questions. While reading these primary sources is not required (your review course covers the material you need), reviewing key standards can deepen your understanding of topics you find confusing. This is particularly valuable for AUD candidates who want to understand the reasoning behind audit procedures.
Making the Most of Free Resources
The AICPA's free resources complement your commercial review course rather than replace it. Use the blueprint for study planning, the sample tests for exam interface familiarization, and the candidate bulletin for logistical preparation. These resources take minimal time to review but provide valuable insights that many candidates miss by relying exclusively on commercial materials.
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