ExamPrep.ai — UX Redesign
Interactive prototype by James Blake · Principal Product Designer
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cpa.examprep.ai
Recent Success: ExamPrep.ai CPA Review Student Passes All 4 Exams on First Try! See Full Story →
CPA Exam Prep — Redesigned

Earn your CPA faster and
pass with confidence.

Become a CPA months faster and save hundreds on exam retake fees with an adaptive CPA review that helps you study smarter.

Proud to work with state CPA societies
Illinois CPA Society Oregon Society of CPAs Virginia Society of CPAs Maryland Association of CPAs Washington Society of CPAs
Everything you need to earn your CPA.
The next generation of CPA Review — designed to get you exam ready in record time.
Knowledge Insights
Know exactly where you stand on every exam area with Mastery Ranges and Concept Mastery scores.
Study Guide
Personalized view of your progress — easily drill down to direct your focus where it matters most.
Adaptive Practice
AI-selected questions, quizzes, exams, and flashcards — all adapting to maximize your success.
ReadyRating
Advanced ML predicts your exam readiness and recommends the best next activity to pass first try.
FARExam
290
/ 500 ReadyRating pts
Dashboard
Lessons
Practice
Review
Supports
Good morning, Michelle!
3-day streak · Keep it up 🔥
Level 3 ReadyRating
3-day streak
Welcome to the journey
We've adapted 3 study steps to help you pass efficiently on your first attempt. Complete tasks to unlock the next stage.
Get a Developed level to unlock next stage
Insight: Customized comment on your progress
Stop flag: Element AQ mentions on exam
Study Plan For The Day
Select any course to help you study efficiently. Check this completion page for daily tasks.
To Do Completed
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Your Progress
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Governmental Accounting
82%
Revenue Recognition
75%
Consolidations
55%
Leases & Debt
41%
Baseline mastery · Preparing for the Exam
Lessons
Conceptual Framework overview
Practice
AI picks your next question
Review
All FAR topics at a glance
FARExam
290
/ 500 ReadyRating pts
Dashboard
Lessons
Practice
Review
Supports
Conceptual framework and standard-setting for business and nonbusiness entities
Lesson 3 of 8 · FAR · Conceptual Framework
FAR · Conceptual Framework · Lesson 3
Conceptual framework
Provides the foundation for FASB and GASB accounting standards
Defines objectives, qualitative characteristics, and elements of financial statements
Guides standard-setters in resolving emerging accounting issues consistently
Not authoritative GAAP — but shapes the structure of all standards
Nick
CPA
4:52 / 12:18
FAR Conceptual framework 12 min
FARExam
290
/ 500 ReadyRating pts
Dashboard
Lessons
Practice
Review
Supports
Adaptive practice — FAR
AI selected this question based on your weak areas
14:32 3 / 20
Moderate ASC 842 · Leases
On January 1, Year 1, Benson Corp. enters into a 5-year operating lease for office space. The annual payment is $24,000, paid at year-end. The lessee's incremental borrowing rate is 6%. What right-of-use asset is recorded at commencement?
A
$120,000 (undiscounted total of all payments)
B
$101,089 — present value of annuity-immediate at 6% for 5 periods
C
$95,368 (annuity-due calculation error)
D
$24,000 (first payment only)
Session progress
2 correct · 0 incorrect 3 of 20 completed
FARExam
290
/ 500 ReadyRating pts
Dashboard
Lessons
Practice
Review
Supports
Financial Accounting and Reporting Lessons
Select Study Plan · All topics · FAR Blueprint
Today's plan
All concepts
Conceptual Framework, Standard-Setting and Financial Reporting
Conceptual Framework Overview
FASB Statements of Financial Accounting Concepts
Basis Objectives of Financial Reporting
Qualitative Characteristics of Useful Financial Information
2
Financial Statement Accounts
Revenue Recognition (ASC 606)
Leases (ASC 842)
Financial Instruments & Fair Value
3
Governmental Accounting
Fund Accounting and Financial Statements
Government-Wide Financial Statements
Debt Transactions
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Prototype by James Blake · jamesblakedesigns.ninja · UX Design · Shipped 2024
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