The CPA exam has a reputation, and it's well-deserved. With a first-time pass rate hovering around 45-55% per section, it's one of the most challenging professional licensing exams in existence. Candidates who underestimate it or choose subpar review courses discover this the hard way, after spending hundreds of dollars on exam fees and months of study time.
Choosing the right CPA review course isn't just a matter of preference. It's a strategic decision that directly impacts whether you pass, how many attempts it takes, and how long your study journey lasts. The best courses save you months of effort and thousands of dollars in retake fees. The wrong ones waste both.
In 2026, CPA exam review has evolved significantly. AI-powered adaptive learning, improved practice question banks, enhanced video instruction, and mobile-friendly platforms have made studying more effective than ever. The exam itself has also changed, with the 2024 CPA Evolution transition replacing the old four-section format with a new structure emphasizing technology and higher-level thinking.
This guide explores the best CPA courses available in 2026, covering full review courses, supplemental materials, and foundational accounting education. Whether you're starting your CPA journey or looking for help passing a stubborn failed section, we'll help you find the right resources.
Understanding the CPA Exam in 2026
Before exploring courses, you need to understand what you're preparing for:
The CPA Evolution Exam Structure
Core Sections (all candidates must pass):
- BAR: Business Analysis and Reporting
- FAR: Financial Accounting and Reporting
- TCP: Tax Compliance and Planning
- AUD: Auditing and Attestation
Discipline Sections (choose one):
- BAR: Business Analysis and Reporting
- ISC: Information Systems and Controls
- TCP: Tax Compliance and Planning
Total: Four sections (three core + one discipline)
Exam details:
- Each section scored 0-99, passing score 75
- 18-month window to pass all sections after first pass
- Testing windows: Year-round through Prometric centers
Eligibility Requirements
Education: Most states require 150 semester hours total and specific accounting/business credit requirements.
Age and citizenship: Requirements vary by state.
Experience: Most states require 1-2 years of work experience under a licensed CPA.
Always verify your specific state requirements before starting your CPA journey.
Best Full CPA Review Courses
1. Becker CPA Review
Cost: $3,399 for all four sections; individual sections available Format: Online and mobile app Question bank: 9,000+ MCQs, 400+ task-based simulations Video hours: 400+ hours Pass guarantee: Yes
What you'll learn: Complete CPA exam preparation for all four sections covering every testable topic. Includes video lectures, practice questions, simulated exams, and performance analytics.
Why it's the gold standard: Becker has been the dominant CPA review course for decades, and for good reason. Their content is comprehensive, regularly updated, and written by CPAs who understand what the exam actually tests.
The study planner creates customized schedules based on your exam date and available study hours. Performance analytics identify weak areas requiring additional attention.
Many accounting firms pay for Becker as part of employee benefits, reflecting the industry's confidence in the product.
What makes it worth the price: Becker's question difficulty matches the actual exam better than most competitors. Students who complete the full Becker course are genuinely prepared for exam day.
Downside: The price is steep without employer support. The platform interface, while functional, isn't as modern as some competitors.
Best for: Candidates whose employers cover costs. Those who want the most comprehensive, industry-standard review. People who want one course to handle everything.
2. Roger CPA Review (UWorld Roger)
Cost: $1,800-2,300 depending on package Format: Online and mobile Question bank: 7,000+ MCQs and simulations Video hours: 350+ hours Pass guarantee: Yes
What you'll learn: Complete CPA exam preparation with emphasis on conceptual understanding through engaging instruction.
Why it's exceptional: Roger Philipp's teaching style is genuinely engaging and memorable. He uses mnemonics, humor, and storytelling to make difficult concepts stick. Students who struggle with dry textbook approaches often thrive with Roger's method.
The video quality and production value are excellent. Roger explains the "why" behind concepts, not just the "what," which helps for applying knowledge to novel exam scenarios.
Downside: Some students find the conversational style less efficient than competitors. Question bank, while solid, is smaller than Becker.
Best for: Candidates who struggled with other review courses. Visual and auditory learners. Those who need engaging instruction to stay motivated.
3. Wiley CPAexcel
Cost: $2,195-2,895 depending on package Format: Online and mobile Question bank: 12,000+ MCQs and simulations Video hours: 110+ hours of video; heavy reading content Pass guarantee: Yes
What you'll learn: Comprehensive CPA exam review with strongest emphasis on written content and extensive practice questions.
Why it's excellent: Wiley has the largest question bank of any major provider. If practice volume is your priority, Wiley delivers more raw material than competitors.
The bite-sized lesson format works well for learners who can only study in short sessions. The adaptive practice technology routes you to weak areas automatically.
Downside: Less video instruction than competitors. Reading-heavy approach doesn't work for all learning styles. Interface can feel dated compared to newer platforms.
Best for: Candidates who prefer reading over video. High-volume practice question users. Self-directed learners comfortable with text-based study.
4. Surgent CPA Review
Cost: $1,999-2,999 depending on package Format: Online and mobile Question bank: 7,500+ MCQs Video hours: 350+ hours Technology: AI-powered adaptive learning (ReadySCORE)
What you'll learn: Complete CPA exam preparation using AI to identify your specific knowledge gaps and focus study time accordingly.
Why it's exceptional: Surgent's ReadySCORE technology is genuinely impressive. The AI continuously assesses your knowledge and predicts exam performance, focusing your study time where it matters most. Surgent claims their system reduces study time by 40% compared to traditional approaches.
For busy professionals who can't spend 400+ hours studying, the efficiency advantage is significant.
Downside: AI-driven approach means less control over what you study when. Some candidates prefer more structured, linear study plans.
Best for: Busy professionals who need time-efficient preparation. Retakers who want targeted help on specific weak areas. Data-driven learners who trust AI recommendations.
5. Gleim CPA Review
Cost: $989-1,939 depending on package Format: Online and mobile Question bank: 9,200+ MCQs and simulations Video hours: 300+ hours Legacy: Since 1974
What you'll learn: Complete CPA exam preparation with particularly strong coverage of simulation-style questions.
Why it's excellent: Gleim is often the most affordable comprehensive review course among established providers. Their task-based simulation practice is particularly strong, helping candidates tackle the written and simulation portions effectively.
Long track record and established quality provide confidence.
Downside: Interface and visual design feel older than competitors. Less AI-powered personalization than Surgent.
Best for: Budget-conscious candidates who want comprehensive review. Those who want particularly strong simulation practice. Candidates who value a long track record.
Best Supplemental CPA Resources
6. UWorld Finance (MCQ Bank)
Cost: $399 for 6-month access Focus: Additional practice questions
Why it's valuable: If your primary review course's question bank feels thin, UWorld provides thousands of additional high-quality practice questions. Strong reputation from USMLE (medical exam) practice transferred successfully to CPA.
Best for: Candidates who want more practice variety. Those who have exhausted their primary course questions.
7. Ninja CPA Review
Cost: $67/month or $197/year (extremely affordable) Format: Notes, MCQs, audio, blitz videos Focus: Supplement to primary courses
Why it's valuable: Jeff Elliott's Ninja materials are cult favorites in the CPA community for good reason. The Ninja Notes condense massive content into digestible summaries. The audio lectures work for commuters. The monthly cost makes it accessible.
Not a standalone course but extraordinarily valuable as a supplement.
Best for: Candidates supplementing primary courses. Retakers who need fresh perspectives. Budget-conscious students.
8. CPA Exam Club
Cost: $99-199/year Format: Study tools and community
Why it's valuable: Active community of CPA candidates sharing resources, motivation, and support. Sometimes valuable insights from recent test-takers.
Best for: Candidates who want community support. Isolated students who need accountability.
Best Foundational Accounting Courses
For those still building accounting knowledge before CPA exam prep:
9. Accounting Foundations (LinkedIn Learning)
Cost: Free through many libraries; $40/month subscription Duration: 3-5 hours per course Level: Beginner to intermediate
What you'll learn: Financial accounting principles, bookkeeping, financial statements, and accounting basics.
Best for: Non-accounting backgrounds preparing for CPA exam. Students refreshing foundational knowledge.
10. Accounting Courses on Coursera (University Offerings)
Platform: Coursera Universities: Various Cost: Free to audit; financial aid for certificates Level: Beginner through intermediate
What you'll learn: Various accounting courses from financial accounting through management accounting and auditing fundamentals.
Best for: Building academic foundation. Those lacking required accounting credits for CPA eligibility.
11. Khan Academy Accounting
Platform: Khan Academy Cost: Free Level: Beginner
What you'll learn: Accounting and financial statements fundamentals through short, clear video lessons.
Best for: Complete beginners. Refreshing basic concepts. Supplementing CPA review with foundational reinforcement.
How to Choose the Right CPA Review Course
Consider your learning style: Video learner? Roger or Becker. Reading preference? Wiley. Data-driven? Surgent.
Evaluate your time constraints: Unlimited study time? Any course works. Tight schedule? Surgent's efficiency advantage matters.
Check employer benefits: Many firms provide Becker free. Check before paying out of pocket.
Consider your situation: First-time candidate? Comprehensive courses. Retaker? Targeted supplemental resources.
Read current reviews: Pass rates and course quality can change. Recent CPA community feedback matters more than old reviews.
Sample before buying: Most courses offer free trials. Test interfaces and instruction styles before committing.
CPA Exam Study Strategies
Plan your exam order strategically: Most candidates recommend starting with FAR (hardest, most comprehensive) or AUD.
Calculate realistic study hours:
- FAR: 150-200 hours
- AUD: 100-150 hours
- BAR/REG equivalent: 120-150 hours
- TCP/Discipline: 80-120 hours
Stick to one primary course: Don't mix multiple full courses. Choose one and follow it completely.
Practice questions are paramount: Video watching is passive. Question practice is active learning. Spend majority of time on MCQs and simulations.
Simulate exam conditions: Practice timed sections regularly. Exam stamina matters.
Review wrong answers thoroughly: Understanding why you got something wrong teaches more than answering more questions correctly.
Take mock exams: Simulate complete exam sections before your real test date.
The Cost Reality of CPA Certification
Direct exam costs:
- Application fee: $50-200 (state-dependent)
- Per section exam fee: $226.15 per section (2026)
- Total exam fees first attempt: ~$1,000
- Failed sections mean repaying fees
Review course investment:
- Quality course: $1,000-3,400
- Supplements: $0-500
- Total preparation: $2,000-5,000 typically
Time investment:
- Most candidates need 12-18 months for all four sections
- 400-600+ total study hours
- While maintaining employment typically
Return on investment: CPAs earn 10-15% more than non-CPAs on average. Career advancement opportunities increase significantly. Investment pays back within 1-2 years for most.
Common Mistakes CPA Candidates Make
Starting without adequate foundation: Jump into review without sufficient accounting knowledge. Take foundational courses first if needed.
Choosing the cheapest option: Budget courses often mean more retakes. False economy when exam fees add up.
Passive studying: Watching videos without practicing questions. Active recall through MCQs is essential.
Studying without a timeline: Random, unscheduled studying leads to drifting. Plan specific exam dates and work backward.
Ignoring task-based simulations: Many candidates practice MCQs extensively but neglect simulations, which make up 50% of exam scoring.
Studying too long between attempts: Knowledge fades. Schedule exams while content is fresh.
Not accounting for mental health: CPA exam marathon is grueling. Burnout is real. Build rest and recovery into schedules.
After Passing the CPA Exam
Steps to licensure:
- Pass all four CPA sections
- Complete required work experience (typically 1-2 years)
- Apply for licensure through your state board
- Complete any additional state requirements
- Receive your CPA license
Continuing education: Most states require 40 hours of CPE annually after licensing. Online options include AICPA Learning and CPE Depot.
Professional organizations: AICPA membership provides resources, community, and career support. State CPA society membership is also valuable.
Conclusion
The CPA exam is genuinely difficult, and the right review course dramatically impacts your success. Becker remains the industry standard for comprehensive preparation. Roger stands out for engaging instruction. Surgent's AI provides efficiency advantages. Wiley offers the most practice questions. Gleim provides solid preparation at lower cost.
But ultimately, no course passes the exam for you. The best CPA review course is the one you'll actually study consistently, complete thoroughly, and use actively rather than passively.
Invest in quality review materials, plan your study schedule realistically, practice aggressively with questions, and approach the exam with the seriousness it deserves. Thousands of people pass every year. With the right preparation and commitment, you can be one of them.
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