Should I guess on the CPA exam?

Yes, never leave questions blank. Theres no penalty for wrong answers. Even random guessing gives you a 25% chance of getting the point. After eliminating one wrong answer, youre at 33%.

Can I go back and change MCQ answers?

You can change answers within a testlet but not after submitting it. Research suggests your first instinct is usually correct, so only change answers if you have a clear reason—not just second-guessing.

Study Strategies7 min read

CPA Exam MCQ Strategies

Master multiple choice questions with these techniques

Read the question stem first to know what youre looking for

Eliminate clearly wrong answers before selecting

Watch for absolute words (always, never) that often signal wrong answers

Flag difficult questions and return to them

Multiple choice questions make up a significant portion of each CPA exam section. Mastering MCQ technique can mean the difference between passing and failing. These strategies help you answer more questions correctly and efficiently.

Last updated: February 1, 2026

62-78

MCQs Per Section

~1-1.5 min

Time Per MCQ

75%+

Target Accuracy

Adaptive

Testlet Difficulty

The Answer-First Approach

Train yourself to formulate an answer before reading the options. This prevents wrong answers from misleading you.

Read the question stem carefully (often the last sentence)
Identify what specific concept or calculation is being tested
Think of the answer in your head
Then scan options for your answer (or closest match)

Elimination Strategy

Even when unsure, you can often eliminate 1-2 options using logic and test-taking skills.

Absolute Words

Words like "always," "never," or "all" often indicate wrong answers. Accounting rules usually have exceptions.

Extreme Numbers

If one option is dramatically different from others, its often wrong (or the obvious correct answer).

Opposite Pairs

If two options are opposites, one is often correct. Eliminate the other two and reason between them.

Terminology Tricks

Watch for options that use correct terminology but answer a different question.

Time Management

Pace yourself to have time for difficult questions and review.

Aim for 1-1.5 minutes per MCQ on average
Dont spend more than 2 minutes on any single MCQ
Flag uncertain questions and move on
Return to flagged questions after completing the testlet
Never leave questions blank—theres no penalty for wrong answers

Understanding Adaptive Difficulty

CPA exam MCQ testlets are adaptive. Your second testlet difficulty depends on your first testlet performance.

A harder second testlet is a good sign—you did well on the first
Harder questions are worth slightly more than easier questions
Dont panic if the second testlet feels harder
Focus on accuracy, not on judging question difficulty

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Frequently Asked Questions

Each section has 2-3 MCQ testlets with approximately 62-78 questions total, depending on the section. The exact number varies due to pretest questions that dont count toward your score.