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Take a full-length CPA Exam (Core Sections) practice test
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Exam sections
Each category's percentage is its approximate weight on the CPA Exam (Core Sections) exam. The bars track your mastery — terms you've marked “I know this” or recalled from flashcards.
Exam Sections
100%The three core CPA sections — Auditing (AUD), Financial Accounting & Reporting (FAR), and Regulation (REG).
- Financial Accounting and Reporting (FAR)22 terms
The FAR Core section — the conceptual framework and U.S. GAAP for preparing and presenting financial statements, plus select topics for state and local governments.
- Auditing and Attestation (AUD)25 terms
The AUD Core section — the audit and attestation process from ethics and independence through risk assessment, internal control, evidence gathering, and forming and reporting an opinion.
- Regulation (REG)22 terms
The REG Core section — U.S. federal taxation of individuals and entities, business law, and the ethics and professional responsibilities of practitioners in tax practice.
Browse all 69 CPA Exam (Core Sections) terms
Jump straight to any term's definition, exam tip, and practice.
Financial Accounting and Reporting (FAR)
- Accrual Basis
- Accruals and Deferrals
- Asset Impairment
- Balance Sheet
- Bonds Payable
- Comprehensive Income
- Consolidation
- Deferred Taxes
- Depreciation
- Equity Method
- Fair Value
- Fund Accounting
- Goodwill
- Income Statement
- Inventory Cost Flow
- Lease Accounting
- Loss Contingencies
- Matching Principle
- Revenue Recognition
- Statement of Cash Flows
- Statement of Stockholders Equity
- U.S. GAAP
Auditing and Attestation (AUD)
- Adverse Opinion
- Analytical Procedures
- Attestation Engagement
- Audit Evidence
- Audit Opinion
- Audit Risk Model
- Audit Sampling
- Auditor Independence
- Control Risk
- COSO Framework
- Detection Risk
- Disclaimer of Opinion
- Engagement Letter
- Going Concern
- Inherent Risk
- Internal Control
- Management Assertions
- Management Representation Letter
- Materiality
- Professional Skepticism
- Qualified Opinion
- Review Engagement
- SOC Reports
- Subsequent Events
- Unmodified Opinion
Regulation (REG)
- Adjusted Gross Income
- Agency
- Alternative Minimum Tax
- Capital Gains
- Circular 230
- Contracts
- Corporate Taxation
- Estimated Taxes
- Gross Income
- Individual Taxation
- Like-Kind Exchange
- MACRS Depreciation
- Negotiable Instruments
- Partnership Taxation
- Professional Responsibilities
- S Corporation
- Statute of Limitations
- Tax Basis
- Tax Credits
- Tax Deductions
- Taxable Income
- UCC Sales