Becker is the default name in CPA prep. Walk into any Big Four firm's first-year associate cohort and most of them are studying with Becker, often because the firm reimburses it. The brand has been around for over 65 years and is bundled into accounting curricula at hundreds of universities.
I built FreeFellow as a free-and-discounted alternative for candidates who don't have employer reimbursement, who want to start studying before committing to a full course package, or who want format-realistic CPA practice at a fraction of Becker's price. I am the founder, Jeffrey Ting, FSA, CFA, and this post is self-interested.
What Each Provider Offers
Becker CPA (2026)
Becker's CPA course page lists these four-section packages (checked September 7, 2026):
- Single sections: sold separately; check the current section offer.
- Full 4-Section (Advantage): $2,499 with 24 months of access for FAR, AUD, REG, plus one Discipline: BAR, ISC, or TCP.
- Full 4-Section (Premium): $3,099 for all four sections; check the package page for included support.
What you get is well-known: condensed textbook, recorded video lectures, large MCQ bank (typically 8,000-plus across all sections), the largest commercial task-based simulation bank in the industry, full mock exams, and (in premium tiers) live coaching and unlimited reset privileges.
FreeFellow CPA (2026)
FreeFellow has a free tier and two paid tiers. The annual comparison below uses Fellow Plus:
Prices below are in USD. Each FreeFellow subscription covers one credential track. Check pricing for your track and country.
- Free: $0. 1,349 FAR multiple-choice questions plus question banks for AUD, REG, BAR, ISC, and TCP. 35 written FAR lessons. Formula sheet, mixed practice, readiness scoring, and detailed step-by-step solutions.
- Fellow Plus: $199 per year per track. Includes task-based simulation practice (cell-fill grading, more than 130 simulations across all six sections with 45 on FAR as of mid-2026), timed mock exams, SM-2 spaced-repetition flashcards, performance analytics, and a personalized study plan keyed to your exam date. Fellow Plus also includes AI grading and common traps. Fellow costs $39 per month or $79 per quarter per track and includes the mocks, flashcards, analytics, and study plan.
Side-by-Side Comparison
| Feature | FreeFellow Free | FreeFellow Fellow Plus | Becker Advantage (4 sec) |
|---|---|---|---|
| Price | $0 | $199/yr per track | $2,499 for all four sections, 24 months (course page checked September 7, 2026) |
| MCQ bank (FAR) | 1,349 | 1,349 | ~2,000+ |
| Task-based simulations | 1 free FAR preview | 130+ cell-fill sims (45 FAR) | 100+, all item types |
| Written lessons | 35 | 35 | Becker textbooks |
| Video lectures | None | None | Full library |
| Mock exams | None | Multiple, timed | 4+ per section |
| Flashcards | None | SM-2 spaced repetition | Becker flashcards |
| Analytics | Readiness score | Topic-level + trends | Becker dashboard |
| Study plan | Manual | Personalized | Personalized |
| Live classes | None | None | Premium tier |
| Track record | Newer (since 2024) | Newer | 65+ years |
| Employer reimbursement | Rare | Rare | Standard |
Becker has the larger and more polished simulation engine, broader video library, and decades of CPA-specific track record. FreeFellow has a much larger free tier and offers Fellow Plus at $199 per year for the CPA track. The two products solve different problems.
Where Becker Is Genuinely Better
Task-based simulation depth
This is the big one. Becker's TBS bank is the largest commercial library in CPA prep. Across FAR, AUD, REG, and the three Disciplines, candidates can drill hundreds of cell-fill, document review, journal entry, and research items. The simulation engine has been refined over many years. Interface fidelity to the actual AICPA exam is very high.
FreeFellow now has more than 130 task-based simulations across all six CPA sections (45 on FAR alone) as of mid-2026. The cell-fill grading mirrors AICPA format and the per-cell verdicts work the same way the real exam grades. The remaining gap is item-type range: I have not shipped document review or research item types yet (those are scoped for follow-on phases), and Becker's bank is more refined.
If TBS depth across all four sections is your top priority, Becker is the right product today.
Video instruction
Becker's recorded video lectures span the entire AICPA Blueprint for every section. For visual learners, especially candidates studying topics they have never seen before (like governmental accounting on FAR or specialized ERP audit procedures on ISC), video earns its keep. FreeFellow has written lessons but no video.
Track record and employer pipeline
Becker is the default at most Big Four and large public accounting firms. Employer reimbursement is standard. The brand certainty matters when you are about to spend 1,500 hours studying for a four-section exam.
Question bank size
Becker's MCQ bank across all four sections runs roughly 8,000-plus questions. FreeFellow has 1,349 on FAR plus comparable banks on the other sections, totaling several thousand across the family. Becker has more raw volume.
Live coaching and unlimited reset
The Premium and Pro tiers include live coaching sessions and the ability to reset your progress and restart. FreeFellow has neither.
Where FreeFellow Is Genuinely Better
Cost
FreeFellow Fellow Plus is $199 per year per track. Becker's CPA course page lists Advantage at $2,499 for all four sections with 24 months of access (checked September 7, 2026). Compare that access period with however many years of Fellow Plus you expect to need. The free tier is $0.
For candidates without employer reimbursement, this is the load-bearing difference. A course purchase is a substantial out-of-pocket commitment.
Free question volume
FreeFellow gives you 1,349 FAR questions plus banks across AUD, REG, BAR, ISC, and TCP for $0, with no trial period and no credit card. Becker's free trial is a small sampling. If you want to start drilling questions before deciding what to buy, FreeFellow is the lower-friction starting point.
Adaptive practice and analytics
FreeFellow's quiz engine targets your weakest topics automatically based on prior performance. The analytics dashboard shows accuracy by topic, by AICPA Blueprint Learning Objective, and by difficulty band. Becker's analytics are extensive but the adaptive engine is less granular.
Mobile-first design
FreeFellow was built for mobile and tablet study. Becker's interface is desktop-first.
Cell-fill TBS engine at a fraction of the price
The TBS gap between FreeFellow and Becker is narrower than it was: FreeFellow now has more than 130 AICPA-format-faithful simulations with tolerance bands and per-cell grading (45 on FAR). For $199 a year, that is substantive practice, even if Becker still covers more item types and carries more polish.
What FreeFellow does not have
FreeFellow does not have video lectures, and 35 written FAR lessons are not a substitute for Becker's video library. If video is how you learn, that gap matters more than the price difference.
Prices and Access Periods
Becker Advantage covers a four-section exam path for 24 months. FreeFellow covers all six CPA sections in one track. The two-year row below shows two annual payments, so the access duration can be compared directly. Becker prices are from its course page, checked September 7, 2026.
| Option | Price (USD) | Access |
|---|---|---|
| Becker Advantage | $2,499 | Four sections, 24 months |
| Becker Premium | $3,099 | Four sections; check package access terms |
| FreeFellow Fellow Plus, one year | $199 | CPA track, all six sections |
| FreeFellow Fellow Plus, two years | 2 x $199 at the current annual price | CPA track, all six sections |
| FreeFellow Free | $0 | Full banks with an account, practice usage limits apply |
The upfront course price can be difficult to cover out of pocket. Employer reimbursement and the simulation formats you need are also part of the decision.
Recommendation by Candidate Type
Big Four or large-firm associate with employer reimbursement
Becker. Take the reimbursement. The TBS bank is genuinely the deepest in the market. Use FreeFellow free as a supplement for extra MCQ volume.
Out-of-pocket candidate, first attempt
FreeFellow Fellow Plus for the CPA track ($199 per year) plus AICPA's free sample tutorial for TBS interface practice. If you specifically need more TBS depth on a section, check the access terms for additional Surgent or Becker material on that section.
Career changer from non-accounting background
Becker for the structured video instruction. Visual lectures matter more when you are learning concepts cold. Supplement with FreeFellow free for additional MCQ volume.
Repeat taker who failed by 5 to 10 points
FreeFellow Fellow Plus plus AICPA's free sample TBS. You already know the material. What you need is more practice volume, more mock simulation, and analytics to find the gap that bit you the first time.
International candidate on a tight budget
FreeFellow free plus the AICPA Blueprints. The free tier is enough to pass with discipline and consistent practice volume. The MCQ side is fully covered.
Candidate with strong accounting background
FreeFellow Fellow Plus on the section you are taking. You don't need video instruction. You need question volume and analytics.
Buying a Becker package and using only half of it is worse than buying FreeFellow Fellow Plus for $199 and using all of it. Use what you finish.
What r/cpa Says
Anecdata, but useful. The recurring patterns on r/cpa over the last 18 months:
- "Becker is the standard, but if you do not have reimbursement, look at Surgent or Roger." (consistent)
- "Becker SIMs are the best in the industry." (consistent)
- "Becker is overkill if you have a strong accounting background." (recurring)
- "Use Becker plus a free question bank for extra volume." (common)
For FreeFellow specifically, the community feedback I have seen is positive on free MCQ volume and the AICPA-format-faithful TBS engine, though the TBS library does not yet cover every item type Becker's does.
The broader pattern across r/cpa: candidates who pass do roughly 2,000 to 3,000 MCQs per section and practice simulations under timed conditions. The provider matters less than the volume and the discipline.
What I Would Pick If I Were Sitting Today
If my employer were paying, I would take Becker without hesitation. The TBS bank is the best in the industry.
Out of pocket, I would use FreeFellow Fellow Plus ($199 per year per track) as my primary MCQ and lesson surface, AICPA's free sample tutorial for TBS interface familiarity, and consider additional Surgent or Becker material if my TBS prep felt thin on a section. Total: $199 per year for the CPA track, plus whatever the additional material costs.
I built FreeFellow because I think this third option (mostly free, selectively paid) should exist. Becker is genuinely good and Surgent is genuinely good. They are also genuinely expensive. For candidates who cannot afford or do not want to pay for a full course, FreeFellow is built for that gap.
Start Today
FreeFellow's CPA FAR practice page has open samples. All 1,349 multiple-choice questions and 35 written lessons are free with an account. AUD, REG, BAR, ISC, and TCP have their own free question banks. The Fellow Plus tier (TBS, mocks, flashcards, analytics, study plan) is on the pricing page.
FreeFellow LLC is independent of AICPA and the National Association of State Boards of Accountancy (NASBA). AICPA, CPA, and Uniform CPA Examination are trademarks of their respective owners.