These free CPA resources cover questions, lectures and the simulation interface. I run FreeFellow, which has more than 7,000 questions across all six sections. The full original question bank is free with an account, subject to usage limits. Worked solutions, written lessons, mixed practice, and your readiness score stay free.
You'll take three Core sections (AUD, FAR, REG) and one Discipline (BAR, ISC or TCP), and you need a 75 on each. Check your state board's rules on when passed sections expire.
Free CPA resources, ranked
1. FreeFellow CPA question banks (all six sections)
Every section has its own bank, and every question has a step-by-step solution. Most also have notes on each answer choice.
| Section | Questions |
|---|---|
| Auditing and Attestation (AUD) | 1,363 |
| Financial Accounting and Reporting (FAR) | 1,439 |
| Taxation and Regulation (REG) | 1,160 |
| Business Analysis and Reporting (BAR) | 1,325 |
| Information Systems and Controls (ISC) | 1,037 |
| Tax Compliance and Planning (TCP) | 1,095 |
Along with the questions you get 200+ written lessons, formula sheets and mixed practice, though detailed topic analytics need Fellow. If FAR is your first section, the free FAR diagnostic gives you an instant readiness score with no signup.
2. AICPA sample test
The AICPA's free sample test uses the real exam interface. It's a single test with items from several sections, not one per section, and has ten multiple-choice questions and six simulations. It's too short for volume, but it's where you learn the tools and simulation screens.
3. Free video lectures
Farhat Accounting Lectures goes deep on FAR and AUD, and Edspira covers financial accounting concepts in short videos. Both are free to watch on YouTube. Lectures help most while you're learning a topic for the first time, such as governmental accounting in FAR.
4. Commercial free trials
Becker, UWorld and the other big providers offer free trials, but unlike the AICPA sample test they expire after a set period. A trial is a fine way to try structured video teaching on one hard unit. Don't build a study plan around access that runs out.
5. The r/CPA community
r/CPA on Reddit is free to read, and you'll need an account to post. Score-release threads, section-order debates and worked-problem discussions are all useful, and it's a good place to see how much simulation practice other candidates did before sitting a section.
Studying one section at a time
I'd prepare one section thoroughly before starting the next, rather than studying two at once. Look up your state board's credit rule early, since it sets how long you have to pass the rest, and pick the order with that in mind. The CPA study guide covers section order.
Don't treat multiple-choice practice as the whole job. Simulations are half the score in five sections and 40% in ISC, so practice them alongside your multiple-choice review from the start. When you review a missed question, note whether it was a concept gap, a calculation slip or a misread. Take the AICPA sample test before your first sitting so the simulation screens aren't new on exam day.
Where paying helps
If you pay for something, put it toward what the free options don't cover well: structured video teaching, a set schedule and more simulation practice. I compare Becker's and UWorld's packages and prices with FreeFellow's in my Becker comparison and my UWorld comparison.
FreeFellow's paid tier, Fellow, is $39 a month or $79 a quarter. It adds more than 200 task-based simulations with per-cell grading across the six sections, timed mock exams, spaced-repetition flashcards, analytics and a personalized study plan. The $199 annual plan is Fellow Plus, which also adds common-trap analytics. Prices are in USD, and one CPA subscription covers all six sections (check pricing for your country).