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Study Strategies8 min read

Top CPA Exam Study Tips

Proven strategies from successful candidates

Active recall beats passive reading for retention
Spaced repetition prevents forgetting
Practice questions are more valuable than re-reading notes
Understanding concepts trumps memorization

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.

Quiz Yourself First
Before reviewing a topic, try to recall what you already know. This primes your brain for learning.
Close Your Notes
When doing practice questions, dont look at notes until youve committed to an answer.
Explain Concepts Aloud
Teaching a concept (even to yourself) reveals gaps in understanding.
Use Flashcards Actively
Dont just read the answer—genuinely try to recall it before flipping.

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.

Read Every Explanation
Understand why wrong answers are wrong, not just why correct answers are right.
Track Your Accuracy
Identify weak topics by monitoring your performance by area.
Simulate Exam Conditions
Time yourself and avoid looking up answers during practice sets.
Focus on Weak Areas
Spend 70% of practice time on topics where you score below 70%.

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

Frequently Asked Questions

Dont rely on memorization—focus on understanding. Use active recall, spaced repetition, and practice questions to build deep understanding. For necessary memorization (like specific rates or limits), use mnemonic devices and repeated testing.

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