How many flashcards do I need for the CPA exam?

Quality over quantity. 200-500 well-crafted cards per section is typical. Dont try to flashcard every fact—focus on high-value concepts and your weak areas.

What should I put on CPA exam flashcards?

Key concepts, formulas, important distinctions (like GAAP vs. IFRS), tax rates and limits, terminology, and journal entries. Avoid obscure details or content better learned through practice questions.

Study Resources6 min read

CPA Exam Flashcard Strategy

How to use flashcards effectively for the CPA exam

Use flashcards for active recall, not passive review

Digital flashcards with spaced repetition are most efficient

Create cards for concepts, not just definitions

Supplement, dont replace, your main review course

Flashcards are a powerful study tool when used correctly. This guide covers how to create effective flashcards, digital vs. physical options, and how to integrate them into your study plan.

Last updated: February 1, 2026

How to Use Flashcards Effectively

The power of flashcards comes from active recall—genuinely trying to retrieve the answer before flipping the card.

Always attempt to recall the answer before looking
Rate your confidence (used by spaced repetition apps)
Study in short, frequent sessions (15-20 minutes)
Dont skip cards you "know"—overconfidence kills retention

Digital vs. Physical Flashcards

Both work, but digital flashcards with spaced repetition algorithms are more efficient.

Item	Value	Notes
Anki	Most powerful spaced repetition	Free (desktop), $25 (iOS)
Quizlet	Easy to use, shareable	Free tier available
Review course cards	Pre-made, course-integrated	Included with some courses
Physical cards	Tactile, no screens	Manual spaced repetition

Creating Effective Flashcards

The quality of your cards matters more than quantity. Focus on concepts and application, not just definitions.

One Concept Per Card

Dont overload cards. Single facts are easier to recall.

Ask "Why" Questions

Instead of "What is depreciation?" ask "Why do we depreciate assets?"

Include Examples

Add brief examples to make abstract concepts concrete.

Use Your Own Words

Creating cards from scratch aids understanding.

When to Use Flashcards

Flashcards complement but dont replace your review course. Use them strategically.

During initial learning: Create cards for key concepts
During review: Use for quick recall sessions
For memorization: Tax rates, limits, terminology
For weak areas: Extra reinforcement where needed

Recommended CPA Review Courses

Surgent

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Gleim

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NINJA CPA

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Frequently Asked Questions

Pre-made cards can save time, but creating your own aids learning. A hybrid approach works well—use pre-made cards for foundational concepts and create your own for areas where you struggle.