Top CPA Exam Study Tips
Proven strategies from successful candidates
Passing the CPA exam requires more than just hours of study—it requires effective study strategies. These tips come from successful candidates, tutors, and research on effective learning.
Last updated: February 1, 2026
Master Active Recall
Active recall—testing yourself on material rather than passively reviewing—is the single most effective study technique. Research shows its 2-3x more effective than re-reading.
Leverage Spaced Repetition
Spaced repetition involves reviewing material at increasing intervals. Its proven to dramatically improve long-term retention compared to cramming.
- Review new material after 1 day, 3 days, 1 week, 2 weeks
- Use flashcard apps with built-in spacing algorithms
- Circle back to completed chapters regularly
- Adaptive courses like Surgent automate this process
Maximize Practice Questions
Practice MCQs are your most powerful study tool. Most successful candidates complete 2,000-4,000 questions per section.
Optimize Your Study Environment
Where and how you study affects retention as much as what you study.
- Find a consistent study location free from distractions
- Use website blockers during study sessions
- Study in 45-60 minute blocks with short breaks
- Keep your phone in another room
- Use noise-canceling headphones or ambient sound
Understand, Dont Just Memorize
The CPA exam tests application, not just recall. Understanding why rules exist helps you apply them to unfamiliar scenarios.
- Ask "why" for every accounting rule you learn
- Connect concepts to real-world examples
- Build mental frameworks, not just fact lists
- Focus on principles over exceptions
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