Free CPA Board Exam Practice Questions
Test yourself with 18 sample questions across all 6 CPALE subjects. Select your answer and get instant feedback with detailed explanations.
Try Sample Questions
Get a feel for the CPA board exam with these sample questions from each subject
Under PFRS 15, at what point should revenue from the sale of goods be recognized?
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Under PAS 2, which of the following costs should be EXCLUDED from the cost of inventories?
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Under PFRS 16, a lessee should recognize a right-of-use asset and a lease liability for:
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Frequently Asked Questions
How many free practice questions are available?
We offer 18 free sample questions — 3 per subject across all 6 CPA board exam subjects (FAR, AFAR, MAS, Auditing, Taxation, RFBT). These cover a range of topics and difficulty levels to give you a feel for the actual exam.
Do I need to sign up to try the practice questions?
No! The sample questions on this page are completely free and require no signup or account. Simply click on a subject tab, select your answer, and get instant feedback with detailed explanations.
Are these questions similar to the actual CPA board exam?
Yes. Our questions are aligned with the PRC CPA Licensure Examination format — multiple choice questions covering topics based on BOA Resolution No. 30, Series of 2022. The actual exam has 450 MCQs (70 per subject, 100 for RFBT) over 3 days.
Where can I get more practice questions?
CPA Review PH has 5,000+ practice questions covering all 6 subjects. Start your free 7-day trial to access the full question bank, AI tutor, mock exams, and personalized study plans. No credit card required.