This CPA cheat sheet compresses the Uniform CPA Examination's three Core sections into a printable rundown of the rules examiners test most. It's a premium cheat sheet built by Capital Prep — the one premium prep we trust — and it's yours free. Pair it with the rest of your free CPA toolkit: the practice test, study guide, and flashcards.
CPA exam at a glance
- Certifying body: AICPA with NASBA, delivered at Prometric test centers
- Sections: 4 total — 3 Core (AUD, FAR, REG) plus 1 Discipline (BAR, ISC, or TCP)
- Format: Roughly 50% multiple-choice and 50% task-based simulations per section (ISC ~60/40)
- Time: 4 hours per section
- Passing score: 75 on a scaled 0–99 scale for each section — not a raw percent, not curved
- Cost: About $350 per section plus state board fees (roughly $1,400 to sit all four)
What’s on the CPA cheat sheet
- Auditing & Attestation (AUD) — ethics and independence threats, the audit risk model, COSO's five components, evidence direction (vouching vs. tracing), and the four opinion types.
- Financial Accounting & Reporting (FAR) — the accounting equation, financial-statement roles, ASC 606 revenue, ASC 842 leases, effective-interest bonds, goodwill, and deferred taxes.
- Taxation & Regulation (REG) — Circular 230 and the statute of limitations, business law and bankruptcy chapters, individual tax structure, and entity and property basis rules.
- The Discipline snapshot (BAR, ISC, TCP) — a one-look comparison of the three Disciplines so you can choose the fourth section that fits your path.
How to use it in your final week
- Burn the audit risk model into memory: AR = IR × CR × DR, and detection risk is the only piece the auditor controls — high risk of material misstatement forces detection risk low, meaning more testing.
- Drill the four AUD opinions on two axes — misstatement vs. scope limitation, and isolated vs. pervasive — so 'except for,' adverse, and disclaimer become automatic.
- For FAR, rehearse the memorizable rules the simulations assume: bond interest uses the market rate on carrying value, ASC 606's five steps, and temporary vs. permanent tax differences.
- For REG, lead with basis — a partner deducts losses only up to outside basis — and the structural figures (the $3,000 net capital-loss limit, the 20% §199A QBI rate), since the AICPA gives you the indexed brackets in-question.
The cheat sheet is your review layer — your CPA practice test drives the exam-readiness ring at the top of this page. Download it, review, then take a full practice exam (or drill with the study guide and flashcards) to see where you stand.
CPA cheat sheet FAQ
Yes — the CPA cheat sheet downloads as a PDF with no sign-up and no account. It sits alongside Career Employer's free CPA practice test, study guide, and flashcards, so your whole review stack costs nothing.
It condenses the highest-yield facts from the three Core sections — Auditing & Attestation (AUD), Financial Accounting & Reporting (FAR), and Taxation & Regulation (REG) — plus a Discipline snapshot for BAR, ISC, and TCP. Think audit risk model, the four opinion types, ASC 606 and ASC 842, deferred taxes, and the basis rules REG hammers.
It gives you a one-look Discipline overview so you can choose between BAR, ISC, and TCP, but its depth is on the three Core sections every candidate must pass. Use the CPA study guide for a fuller Discipline breakdown once you've picked one.
No — the CPA Exam is broad and deep, and half of each section is task-based simulations the sheet can't replicate. Treat the cheat sheet as a fast recall layer for the memorizable rules, then build real readiness with the practice test and worked simulations.
Click the download button or the preview card at the top of this page and the PDF opens instantly. Bookmark the page so it's one tap away during your final week before each section.
References
- 1.American Institute of CPAs. “Uniform CPA Examination Blueprints.” aicpa-cima.com, 2026. ↑
- 2.AICPA & CIMA. “CPA Evolution and the Core + Discipline Model.” aicpa-cima.com, 2026. ↑
- 3.National Association of State Boards of Accountancy. “CPA Examination — Candidate Information.” nasba.org, 2026. ↑
- 4.AICPA. “How the CPA Exam Is Scored.” aicpa-cima.com, 2026. ↑
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