Two places that offer Certified Public Accountant (CPA) practice tests include the websites for the American Institute of CPAs (AICPA) and Kaplan CPA Review. In addition to offering some free practice questions, both websites sell courses and review materials to help people prepare for the exam.
The CPA exam features four sections, which are business (BEC), financial (FAR), regulation (REG) and auditing (AUD). The BEC section is very broad and tests an individual's knowledge of information technology, economics, operations management and financial management. The FAR section focuses on financial statements, while the REG section focuses on business and tax law. The auditing section focuses on both domestic and international auditing practices.