CPA Exam Practice Questions: Free FAR MCQ Practice Included

GoCPAus provides MCQ practice for all six CPA exam sections under the 2024 CPA Evolution format: the three core sections (FAR for Financial Accounting and Reporting, AUD for Auditing and Attestation, and REG for Regulation) and all three discipline sections (BAR for Business Analysis and Reporting, ISC for Information Systems and Controls, and TCP for Tax Compliance and Planning).

Each CPA exam section contains 76 multiple-choice questions, delivered across two testlets of 38 questions each. MCQs account for approximately 50% of your total score; the other 50% comes from task-based simulations (TBS). GoCPAus focuses exclusively on the MCQ component.

The CPA Evolution format, introduced in January 2024, restructured the CPA exam into three mandatory core sections (FAR, AUD and REG) and three discipline sections, of which candidates must choose and pass one. The discipline sections are BAR (Business Analysis and Reporting), ISC (Information Systems and Controls) and TCP (Tax Compliance and Planning). Each section is scored on a 0–99 scale with a passing score of 75.

Yes. The entire FAR section (all four units) is free to practise with no credit card required. A subscription unlocks all remaining sections: AUD, REG, BAR, ISC and TCP.

The overall CPA exam pass rate across all sections is typically around 45–55%, making targeted MCQ practice an important part of exam preparation. FAR and REG tend to have the lowest pass rates; consistent MCQ drilling builds the conceptual understanding needed to tackle both the multiple-choice and task-based simulation portions of the exam.

FAR is widely considered the most challenging CPA section due to its breadth: it covers financial statements, governmental accounting, not-for-profit accounting, and more. Focus on understanding the underlying standards rather than memorising rules. Practise MCQs by topic to identify weak areas early, and revisit explanations to reinforce the concepts behind each question.

The three CPA discipline sections reflect different career paths. BAR (Business Analysis and Reporting) suits candidates heading into audit or financial reporting roles, as it builds on FAR content with deeper analysis. ISC (Information Systems and Controls) is best for those pursuing IT audit, advisory, or systems-focused roles. TCP (Tax Compliance and Planning) is the natural choice for candidates entering tax practice. Most candidates choose the discipline that aligns with their intended employer or internship. If unsure, BAR is the most widely chosen and closely related to FAR, which is entirely free to practise on GoCPAus.

Each CPA section is divided into two MCQ testlets of 38 questions each. The second testlet adapts based on your performance in the first: if you perform well, you receive a harder second testlet. A harder second testlet is a positive sign because it means the exam's scoring engine has assessed you as a strong candidate. MCQ scores count for approximately 50% of your final section score, alongside task-based simulations.