The Uniform CPA Examination — adaptive practice for the FAR, AUD, and REG cores, built on concept mastery rather than question dumps.
The Uniform CPA Examination (AICPA/NASBA) is the accounting profession’s licensure gate: under the CPA Evolution structure, candidates pass three four-hour Core sections — FAR (Financial Accounting and Reporting), AUD (Auditing and Attestation), and REG (Taxation and Regulation) — plus one Discipline section, each scored 0–99 with 75 to pass, mixing multiple-choice testlets with task-based simulations. It is a marathon credential: most candidates study hundreds of hours across a year or more, section by section.
Keentune’s three accounting skills target the Core concept layer where marathon studying actually compounds: FAR’s mechanics (the entries, the statements, revenue recognition, bonds and leases), AUD’s logic (opinions, the risk model, assertions and procedures, independence), and REG’s structures (income and basis, entity taxation, contracts and agency) — mechanics and reasoning, never current-year dollar thresholds, which drift annually and belong in your final-month review from official sources. Every explanation shows the entry or rule, names the classic mix-up, and leaves something portable. Original items from the public AICPA blueprints — never real exam questions, never copyrighted standards text.
Or take a timed drill — 20 questions, 25 minutes
A focused drill on one section under a real clock — not a full practice exam, and never a predicted CPA Exam score.
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What’s on the CPA Exam
Structure
3 Core sections (FAR, AUD, REG) + 1 Discipline
Time
4 hours per section
Passing score
75 (scaled 0–99), per section
Format
Multiple-choice testlets + task-based simulations
Licensure
Education + experience requirements per state board
FAR
The largest content span — conceptual framework through consolidations-lite under the Core.
AUD
The logic exam — risk, evidence, and reporting.
REG
Federal tax mechanics plus business law and ethics/procedure.
Structure from public AICPA/NASBA CPA Evolution materials. Reviewed 2026-07-17 — aicpa.org and nasba.org govern current blueprints and rules.
Practice by section
FAR — financial accounting
Double entry to full statements — revenue recognition, inventory, depreciation, bonds, leases, equity, and cash flows.
Original practice authored from the public AICPA exam blueprints and general accounting knowledge — never actual exam questions and never copyrighted standards text (FASB codification, AICPA standards). Dollar thresholds and rates that change annually are deliberately excluded — verify current figures in official materials. CPA licensure also requires education and experience set by your state board (see NASBA). Keentune is independent study practice, not affiliated with the AICPA or NASBA, and never guarantees a pass. Educational only — never accounting or tax advice.
The common advice: FAR first while your study stamina is highest (it has the broadest content), or AUD first if you’re working in audit and the material is live for you. REG rewards taking it soon after dedicated tax study since the mechanics fade. Whatever the order, schedule the next section before finishing the current one — momentum is the real syllabus.
Why does this practice avoid current-year dollar amounts?
Because they change every year (standard deductions, phase-outs, contribution limits) and a bank that hard-codes them silently rots. The exam’s durable content is the MECHANICS — what’s deductible in principle, how basis moves, which entity structure produces which result. Learn the machine here; load the current-year constants from official sources in your final review.
Does this cover the task-based simulations?
The concept layer under them, yes — the simulations apply exactly the mechanics drilled here to document-style exhibits. For simulation FORMAT practice (exhibits, authoritative-literature search), use the AICPA’s official sample tests; they’re free and show the real interface.
Is this enough to pass the CPA exam?
It’s a concept-mastery layer, honestly positioned: the CPA exam is a marathon that most candidates pair with a full review course and hundreds of hours. What adaptive drilling adds is durable retention of the mechanics — the layer cramming loses first. Use it alongside official blueprints and sample tests, not instead of them.
All exam, test, and product names and trademarks are the property of their respective owners and are used here for identification and reference only. Keentune is independent study practice — not affiliated with, authorized, or endorsed by any of these organizations.