CPA (CPA Exam) study plan
CPA · Give each week a clear focus.
8 weeks · About 6 hours per week
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
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
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
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
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
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
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
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