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CPA (CPA Exam) study plan

CPA · Give each week a clear focus.

8 weeks · About 6 hours per week

Week 1

Financial Accounting and Reporting (FAR)

  • Diagnose your FAR baseline by taking an untimed 40-question mixed set and tag every miss to a blueprint area

  • Rank your five weakest FAR topics and rewrite them as specific weekly study targets

  • Drill 120 multiple-choice questions across revenue recognition, leases, and bonds, logging each miss with a root cause (concept gap, careless read, or calculation slip)

  • Construct a single-page reference sheet covering present value factors, bond amortization, and lease classification tests from memory first, then correct it against authoritative guidance

Your checkpoint

A scored FAR baseline set (65% or better on a retake of missed items) plus a written error log naming the root cause for every miss

Week 2

Financial Accounting and Reporting (FAR)

  • Recompute shareholders' equity transactions (stock issuance, treasury stock, dividends, EPS) across 25 practice items until each is error-free

  • Prepare consolidated statement mechanics for intercompany inventory and land transfers in three worked scenarios

  • Reconcile deferred tax balances from book-to-tax differences in four practice fact patterns

  • Complete two FAR task-based simulations under a 25-minute-per-simulation clock and self-score against the published scoring rubric

Your checkpoint

Two graded task-based simulations with a scored rubric sheet and a list of the top three mechanics you still get wrong

Week 3

Taxation and Regulation (REG)

  • Reconstruct the individual tax formula from gross income to taxable income and apply it to six fact patterns

  • Compute basis, gain recognized, and character of gain across like-kind exchanges, involuntary conversions, and installment sales in ten items

  • Apply the rules of professional conduct and circular authority to fifteen ethics scenarios and justify each answer in one sentence

  • Build a decision tree for property transaction character (ordinary vs. capital vs. section 1231) and test it on twenty questions

Your checkpoint

A timed 40-question REG set on individual and property transactions scored at 70% or better with a corrected error log

Week 4

Taxation and Regulation (REG)

  • Compare C corporation, S corporation, and partnership taxation by computing entity-level and owner-level tax consequences for the same fact pattern three ways

  • Apply basis, distribution, and loss-limitation rules to twelve partnership and S corporation items

  • Summarize the business law rules governing contracts, agency, and negotiable instruments into a two-page outline built from your own practice misses

  • Complete a 60-question mixed REG set under exam-paced timing

Your checkpoint

A one-page side-by-side entity taxation comparison chart you wrote yourself, validated against a scored 60-question REG set at 70% or better

Week 5

Auditing and Attestation (AUD)

  • Apply the audit risk model to eight fact patterns, stating for each how risk of material misstatement and detection risk drive the nature, timing, and extent of procedures

  • Distinguish the five evidence assertions and match at least three procedures to each across a 30-question set

  • Identify control deficiencies and classify their severity in six internal control scenarios

  • Interpret each audit report modification type and select the correct report for fifteen independent situations

Your checkpoint

A completed report-selection matrix covering all modification types, plus a 35-question AUD set scored at 70% or better

Week 6

Auditing and Attestation (AUD) & Taxation and Regulation (REG)

  • Work through sampling, estimates, and subsequent-events questions until you can compute sample size and projected misstatement without notes

  • Re-attempt every previously missed REG item from weeks 3 and 4 and confirm each is now answered correctly with reasoning

  • Draft a personal list of the ten audit and tax rules you most often invert, and recite them daily

  • Complete a mixed 50-question set split evenly between AUD and REG under exam timing

Your checkpoint

A closed-loop remediation file showing every week 3-6 miss re-answered correctly with a written justification, verified by a 50-question mixed set at 72% or better

Week 7

Discipline section (Business Analysis and Reporting, Information Systems and Controls, or Tax Compliance and Planning)

  • Select your discipline section and map its blueprint to the hours you have left, prioritizing the highest-weighted content areas

  • Complete 100 multiple-choice questions in your discipline section and tag every miss by sub-topic

  • Build a formula, ratio, or rule sheet specific to that discipline and test yourself on it without notes

  • Answer four discipline-section task-based simulations under timed conditions

Your checkpoint

A discipline-section cheat sheet you can reproduce from memory, backed by a scored 100-question block at 70% or better

Week 8

Auditing and Attestation (AUD) & Financial Accounting and Reporting (FAR) & Taxation and Regulation (REG) & Discipline section (Business Analysis and Reporting, Information Systems and Controls, or Tax Compliance and Planning)

  • Sit two full-length simulated exams under real timing and conditions, including breaks

  • Analyze each mock by domain and sub-topic, then spend remaining hours only on the three lowest-scoring areas

  • Re-drill every flashcard and error-log entry created across weeks 1-7

  • Taper to light review and confirm exam-day logistics (appointment time, ID, testing location rules)

Your checkpoint

Two completed full-length mock scores documented with a written remediation summary, and a final one-page review sheet covering only your remaining weak points

Milestones

Week 2: FAR content coverage is complete (all blueprint areas touched at least once) and your cumulative FAR practice average is at or above 65%

Week 4: Two of four domains (FAR and REG) are studied end-to-end and both scored practice sets are at 70% or better

Week 6: AUD is complete, all logged misses from weeks 1-5 have been re-answered correctly, and the mixed AUD/REG set is at 72% or better

Week 8: Both full-length mocks are scored, at least one meets your target passing margin, and no domain sits below 65% on the most recent mock