CPA Professional Program Examinations

In addition to the above guides, sample exams have been provided to better illustrate what to expect when writing exams. Full exams have been provided for each of CPA Core – Common, CPA Core – Licensure, CPA Leadership and CPA Professional Readiness. These include sample cases, illustrative responses as well as mapping documents, outlining the assessment opportunities and their alignment with the learning outcomes in the Module Guide.

The sample exams are intended to offer a general indication of the format, structure, and nature of questions that learners may encounter. While these materials have been developed with careful consideration and are intended to be broadly representative, they are not exhaustive and cannot capture the full range of possible question variations. In addition, these samples have not undergone the full range of processes and quality assurance checks that are typically applied during the development of live examinations. As a result, these samples should be used as a guide rather than a definitive representation.   Where required, revised versions of the sample exam documents will be published in early 2027 to incorporate any necessary corrections.