AI Quiz Generator for the CPA Exam: CPA Practice Questions from Your Notes

    Finish a FAR, AUD or REG lesson, upload your notes, and check that the rules stuck before you move on. QuerySpark writes multiple choice questions with an explanation for every answer in about a minute.

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    Quick answer

    Can you make CPA practice questions from your own notes?

    Yes. Upload your review notes, lecture slides or textbook chapters and QuerySpark writes multiple choice questions for FAR, AUD, REG or your Discipline section, with an explanation for every answer, usually 10 to 20 per set in about a minute. Use it to drill the topic you just studied. It does not replace your review course's question bank: it does not write task-based simulations and is not calibrated to the exam.

    • Multiple choice for FAR, AUD, REG, BAR, ISC and TCP topics
    • An explanation for every answer; most show the source passage
    • 3-day Pro trial with no card
    • Export to PDF, Word or CSV

    Made for the exams and classes you are studying for

    • NCLEX
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    • USMLE Step 1
    • CPA
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    • LSAT
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    Core and Discipline

    CPA practice questions for each exam section

    The exam uses a Core plus Discipline model: every candidate takes AUD, FAR and REG, plus one Discipline section (BAR, ISC or TCP). Each section mixes multiple choice with task-based simulations. Here is where generated questions help most.

    SectionTypical topics in your notesFit for generated questions
    FAR (Core)Revenue recognition, leases, bonds, inventory, governmental and not-for-profit accountingStrong: rules plus short calculation questions
    AUD (Core)Engagement planning, internal control, evidence, audit reports, ethicsStrong: concept and judgment questions
    REG (Core)Individual and entity taxation, business law, ethics and responsibilities in taxStrong, if your notes match the tax law your exam window tests
    BAR (Discipline)Financial statement analysis, data analytics, technical accounting topicsGood for concepts; long calculations belong in your review course
    ISC (Discipline)IT general controls, data management, security and privacy, SOC engagementsStrong for control concepts and terms
    TCP (Discipline)Tax compliance and planning for individuals and entities, property transactionsGood, with the same tax-year check as REG

    Topic lists are summaries. The AICPA Blueprint for each section is the official list of what is tested.

    Daily volume

    How many CPA practice questions should you do a day?

    Enough to cover what you learned that day, then more as the exam gets closer. Early in a section, 20 to 40 multiple choice questions on the topic you just studied is plenty. During review, many candidates work 40 to 80 mixed questions a day and a few simulations a week.

    Watch your score on questions you have not seen before. Repeating the same review-course questions inflates scores because you start remembering answers. Fresh questions generated from your notes on a weak topic are a quick check of whether you understand the rule or just recognize the question.

    PhaseDaily practiceWhere the questions come from
    Learning a new topic20 to 40 multiple choice on that topicYour review course's questions; a QuerySpark set from your notes right after each lesson
    Mid-section review40 to 80 mixed multiple choice, plus a few simulationsYour review course's question bank and simulations; QuerySpark for topics you keep missing
    Final 1 to 2 weeksMixed questions, simulations and a full mock examReview course mock exams and the free AICPA sample test; QuerySpark flashcards for formulas and thresholds

    Common ranges candidates use, not official guidance. Adjust them to your schedule.

    Study plan

    How to study for the CPA exam

    Studying for free? The AICPA Blueprints and sample tests cost nothing, and QuerySpark's free plan covers 20 questions a month after the trial. Most candidates still use a paid review course for its simulations.

    1. 01

      Choose a section order

      Many candidates start with FAR, the broadest section, or with the section closest to their day job. Check how long your jurisdiction gives you to pass the rest once you pass your first.

    2. 02

      Learn, then question, the same day

      After each review-course lesson, generate a quick set from your notes and check that the rules stuck before moving on.

    3. 03

      Do simulations every week

      Task-based simulations carry a large share of each section's score and need practice in exam-like software, so schedule them from the first week, not the last.

    4. 04

      Final review from your miss log

      In the last one to two weeks, work mixed questions, take the AICPA sample test to learn the interface, and review your miss log every day.

    Miss log

    How to review missed CPA questions

    Calculation misses: redo the problem on paper from scratch before reading the solution. If you get it right the second time, the issue was speed or a careless step; if not, it is the method.

    Rule misses:write the rule as a one-line flashcard, such as "tracing tests completeness, vouching tests occurrence." Thresholds and criteria are exactly what spaced repetition is good at.

    Reading misses: questions that ask which is not, least likely or most appropriate are easy to flip. Underline the qualifier on your scratch sheet before you look at the options.

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    Question types

    What QuerySpark writes for CPA candidates

    Want a timed run through several topics? The practice test maker turns your notes into a scored test.

    Short calculations

    Inventory costing, depreciation, bond amortization, basis and gain: short problems with an explanation of the numbers.

    Rules and standards

    Recognition criteria, report types and thresholds, asked the way multiple choice questions test them.

    Audit and controls concepts

    Assertions, evidence, internal control and IT general controls for AUD and ISC.

    Flashcards with spaced repetition

    Formulas, thresholds and journal entries, brought back on a schedule so FAR survives until you sit REG.

    Scored practice tests

    Combine several topics into one practice test and get a score at the end.

    PDF, Word and CSV export

    Print a set for the train, or import the CSV into Anki or Quizlet.

    Honest limits

    What it is not: a CPA review course

    QuerySpark is not affiliated with the AICPA or NASBA. Questions are not calibrated to exam difficulty and there is no score prediction.

    It does not write task-based simulations: no research tasks, document review, journal-entry grids or spreadsheet exhibits. Practice those in your review course.

    Tax law and standards change. Questions come from your material, so outdated notes produce outdated questions; check that your REG and TCP notes match the tax year your exam window tests.

    Each question has one correct answer. Only upload material you are entitled to use for your own study.

    A practice question with the correct answer, a worked explanation and a quote from the source material

    Examples

    Example CPA practice questions and answers

    Examples of what QuerySpark can generate from typical CPA review notes. They are illustrations, not AICPA exam items.

    FAR, from an inventory lesson

    A company starts the year with 100 units costing $10 each and buys 200 units at $12 each. It sells 150 units. Using FIFO in a periodic system, what is cost of goods sold?

    1. A.$1,500
    2. B.$1,600
    3. C.$1,700
    4. D.$1,800

    Answer: B. FIFO sells the oldest units first: 100 × $10 + 50 × $12 = $1,600. $1,800 is the LIFO answer (150 × $12) and $1,700 is weighted average ($3,400 ÷ 300 units × 150).

    AUD, from an audit evidence lesson

    An auditor selects a sample of shipping documents and traces each one to a recorded sale in the sales journal. Which assertion does this test most directly?

    1. A.Occurrence
    2. B.Completeness
    3. C.Valuation
    4. D.Rights and obligations

    Answer: B. Tracing from source documents forward into the records tests whether every shipment was recorded, which is completeness. Vouching from recorded sales back to shipping documents would test occurrence.

    REG, from a business law lesson

    Under the UCC statute of frauds, a contract for the sale of goods generally must be evidenced by a writing to be enforceable when the price is:

    1. A.$500 or more
    2. B.$1,000 or more
    3. C.$5,000 or more
    4. D.Any amount

    Answer: A. UCC Article 2 requires a writing signed by the party to be charged for sales of goods priced at $500 or more, subject to exceptions such as specially manufactured goods and goods already paid for or accepted.

    ISC, from a SOC engagements lesson

    A user entity's auditor needs evidence that a service organization's controls relevant to financial reporting operated effectively over a period. Which report is most appropriate?

    1. A.SOC 1 Type 2
    2. B.SOC 2 Type 1
    3. C.SOC 3
    4. D.An agreed-upon procedures report

    Answer: A. SOC 1 reports cover controls relevant to user entities' financial reporting, and a Type 2 report includes tests of operating effectiveness over a period. SOC 2 and SOC 3 address trust services criteria such as security and availability.

    Popular study sets

    Made with QuerySpark from real course material. Open one and start studying, no account needed.

    Frequently asked questions

    There is no set number. Many candidates aim to work every multiple choice question in their review course at least once and redo the ones they missed, often 40 to 80 a day during review plus a few simulations each week. Accuracy on questions you have not seen before is a better signal than the total.

    Pick a section order, follow a review course lesson by lesson, test yourself on each lesson the same day, practice simulations weekly and finish with mixed questions and a mock exam. Keep a miss log and review it daily in the final two weeks. QuerySpark helps with the same-day testing and the miss log.

    Partly. The AICPA Blueprints listing every tested topic and the AICPA sample tests are free, and your university textbooks cover much of the content. QuerySpark's free plan includes 20 generated questions a month after the trial. Most candidates still find a paid review course worthwhile for its simulation bank.

    The AICPA publishes free sample tests for each section, including FAR, with multiple choice questions and simulations, and many review courses offer free trials. QuerySpark also lets you paste up to 6,000 characters of FAR notes and get questions with explanations 3 times a day without an account.

    No. It writes multiple choice and short-answer questions with one correct answer each. Task-based simulations, with exhibits, research and document review, should be practiced in your review course or the AICPA sample tests.

    It depends on your background. Many candidates find FAR the most demanding because of its breadth, while others struggle more with AUD's judgment questions or REG's detail. The AICPA publishes pass rates by section each quarter if you want to compare.

    Yes, that is the intended use. Generate extra questions from the notes and outlines you make while studying, focused on topics you keep missing. Only upload material you are entitled to use for your own study.

    Yes, through CSV. Export the set or flashcards as CSV and import the file into Quizlet or Anki. There is no direct sync. PDF and Word exports are also available for printing.

    Still stuck? Email us.

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