Choosing the Best CPA Study Materials in 2026
Passing the CPA Exam is one of the most rigorous challenges in the accounting profession. With a cumulative pass rate hovering around 50% across all four sections, the materials you choose matter as much as the hours you put in. The exam underwent a significant structural change in 2024, introducing the new Discipline sections — Business Analysis and Reporting (BAR), Tax Compliance and Planning (TCP), and Information Systems and Controls (ISC) — replacing the old BEC section. This means study material providers had to overhaul their content, and not all of them did so equally.
In 2026, the market for CPA study materials is more competitive than ever. From long-established review course publishers such as Becker, Wiley, and Gleim to adaptive-technology platforms like Surgent, candidates have more options — and more confusion — than any previous generation. This guide gives candidates a balanced overview of the major CPA review course providers, free resources, section-by-section guidance, and study strategies that work. Specific pricing, question counts, and feature lists change frequently; verify the latest figures on each provider's official website before purchasing.
The CPA Study Material Landscape in 2026
Before comparing providers, it helps to understand what a comprehensive CPA review course must deliver in 2026. The AICPA's updated Blueprints demand not just memorization but higher-order thinking — analysis, evaluation, and application. The best materials reflect this shift.
A complete CPA review course typically includes:
- Video lectures — ranging from 100 to 400+ hours depending on the provider and section
- Multiple-choice questions (MCQs) — ideally 5,000 to 10,000 per provider across all sections
- Task-based simulations (TBSs) — the most heavily weighted component of the exam
- Written communication tasks — relevant for BAR and certain other sections
- Printed or digital textbooks — for deep reading and reference
- Performance analytics — to identify weak areas and guide study time
- Exam day simulations — full-length mock exams under timed conditions
Pricing in 2026 spans a wide range depending on package tier, access duration, and the level of instructor support included. Budget single-section bundles sit at the lower end, while premium full-suite courses with extended access and live instructor support sit at the upper end. Always check the provider's own website for current pricing before purchasing, and look for seasonal promotions that materially affect list prices. The right investment depends on your learning style, available study time, and how many exam attempts you want to budget for.
Top CPA Study Material Providers Compared
Five providers dominate the CPA review market. Each has genuine strengths and real limitations. Here is what you need to know about each before spending a dollar.
Becker CPA Review
Becker is one of the longest-established CPA review courses in the US market and is widely used by candidates at the Big Four and other public accounting firms. Many employers include Becker access in reimbursement programmes. Its current platform features adaptive learning, updated content for the Core and Discipline sections under CPA Evolution, and a substantial library of video instruction. The MCQ bank is deep and aims to mirror actual exam difficulty. The main trade-off candidates cite is price — Becker typically sits at the upper end of the market — and some learners find the video lectures longer than competitors. Check Becker's website for current pricing and package tiers.
Wiley CPA and UWorld Roger CPA Review
Wiley CPA and UWorld Roger CPA Review are two well-established names in CPA prep. UWorld Roger CPA Review is known for an engaging video lecturing style associated with Roger Philipp, while Wiley has historically been known for its textbook-style content and large question bank. Candidates often consider these as alternatives in the mid-tier price band, with frequent promotional pricing. Always verify current course features, pricing, and access duration on each provider's official website before purchasing.
Gleim CPA Review
Gleim has a long-standing reputation for offering a very large bank of multiple-choice questions and simulations, and many candidates cite practice volume as the main reason they choose Gleim. Candidates often note that Gleim's simulated exams are challenging, which can help build exam-day confidence when the real exam feels more manageable in comparison. Gleim tends to appeal to self-directed, question-focused candidates rather than those who prefer a video-led structure. Verify the current question counts, video hours, and pricing on Gleim's website before purchasing.
Surgent CPA Review
Surgent is known for its adaptive learning technology (marketed as A.S.A.P.), which is designed to identify a candidate's weakest areas and prioritise content accordingly. Surgent positions this as a way to reduce study time for time-constrained candidates. The current course covers Core and Discipline sections under CPA Evolution and includes a TBS library. Adaptive platforms can feel fast-paced in dense topic areas like FAR, so some candidates supplement with deeper textbook reading. Check Surgent's website for the most current claims, package details, and pricing.
Other Notable Providers
Beyond the four largest names, candidates also consider Universal CPA Review (known for visually focused video explanations and concept-walkthroughs), Yaeger CPA Review (long-running provider with instructor-led teaching), and NINJA CPA (popular for affordable supplemental materials, condensed notes, and a focused MCQ bank that many candidates use alongside a primary course). These providers often work well as a primary course for budget-conscious candidates or as a supplement to round out a Becker, Wiley, Gleim, or Surgent programme. Compare current pricing, access duration, and section coverage on each provider's official website before purchasing.
Provider Comparison at a Glance
The table below summarises positioning and typical strengths candidates cite for each major provider. It is a qualitative overview rather than a ranking — exact question counts, video hours, and prices change frequently and should be verified on each provider's website.
| Provider | Adaptive Tech | Typical Price Tier | Often Chosen By |
|---|---|---|---|
| Becker | Yes | Premium | First-time candidates, employer-sponsored |
| UWorld Roger | Partial | Mid | Candidates who prefer engaging video instruction |
| Wiley CPA | Partial | Mid | Candidates who value textbook-style content and a large MCQ bank |
| Gleim | Limited | Mid | Self-disciplined, question-focused candidates |
| Surgent | Yes (adaptive) | Mid | Time-constrained, working professionals |
| NINJA CPA | Limited | Budget | Supplemental notes and budget-conscious candidates |
How CPA Review Courses Are Priced
CPA review course pricing varies meaningfully across providers and changes through the year as providers run promotions and seasonal discounts. Rather than publish specific dollar figures that may be outdated by the time you read this, here is a typical pricing landscape candidates encounter when shopping for a course in 2026:
- Premium tier — full-suite courses with extensive video instruction, large question banks, advanced analytics, and extended access periods. Becker typically sits here.
- Mid tier — full-featured courses balancing content depth with more accessible pricing. Wiley CPA, UWorld Roger, Gleim, and Surgent commonly compete in this band.
- Budget tier and supplements — single-section bundles, condensed-notes products, or supplemental MCQ packages. NINJA CPA is popular in this space.
Always check each provider's official website for the latest prices, package contents, and current promotions before purchasing.
What Candidates Commonly Value in Each Provider
Different providers tend to be chosen for different reasons. The summary below reflects strengths candidates frequently cite in published reviews and community discussions — it is not a rating or ranking, and individual experience varies based on learning style, schedule, and section.
- Becker — structured curriculum, comprehensive video instruction, employer-network recognition.
- UWorld Roger — engaging video delivery, conceptual clarity for difficult topics.
- Wiley CPA — textbook depth and a large practice question library.
- Gleim — high volume of practice questions and challenging simulations.
- Surgent — adaptive technology for time-constrained candidates.
- NINJA CPA — condensed notes and affordable MCQ supplements widely used alongside a primary course.
Free CPA Study Resources Worth Using
Not every useful CPA resource costs money. Several high-quality free materials can supplement your primary review course, especially for targeted practice and exam familiarisation.
AICPA Sample Tests
The AICPA publishes free sample tests for every CPA Exam section, including updated versions that reflect the 2024 restructure. These are invaluable because they come directly from the exam's creators and use the exact same interface, format, and question types you will encounter on exam day. Every candidate should complete these tests before sitting for their section — not as a substitute for a review course, but as a final calibration tool.
AICPA Blueprints
The Blueprints document specifies every topic tested on the CPA Exam and how heavily each area is weighted. Reviewing the Blueprints at the start of your study plan and again one month before your exam ensures you are not over-studying low-weight topics while neglecting high-yield areas. The document is free on the AICPA website and is updated periodically.
NINJA CPA (Free Samples and Affordable Supplements)
NINJA CPA offers sample materials and affordable supplemental products. The NINJA Notes — condensed summaries of major exam topics — are widely used by candidates alongside a primary course like Becker, Wiley, Gleim, or Surgent. NINJA can also serve as a budget-friendly primary or secondary option for candidates who want extra MCQ practice. Verify current pricing and what is included on NINJA's website before subscribing.
YouTube Channels
Several accounting educators publish solid free content on YouTube. Farhat's Accounting Lectures covers FAR and REG topics in depth. The AICPA's own channel includes orientation content and section-specific guidance. Free YouTube content works best for conceptual understanding of difficult topics like leases, consolidations, or partnership taxation — areas where watching a different instructor's explanation can unlock understanding that a single review course's approach did not.
Reddit: r/CPA
While not a study material per se, the r/CPA community is an active, candid resource for course comparisons, section-specific strategies, and moral support. The subreddit's wiki and top posts contain curated advice from candidates who have recently passed each section.
Section-by-Section Study Material Recommendations
The four CPA sections test very different competencies. The optimal study approach — and sometimes the optimal material — differs by section.
AUD — Auditing and Attestation
AUD is largely conceptual. It tests your understanding of auditing standards, professional responsibilities, and engagement procedures. The biggest mistake candidates make is treating AUD like a memorisation exercise. You must understand the logic behind why auditing standards exist to answer scenario-based questions correctly.
Approach for AUD: Most full-suite providers (including Becker, UWorld Roger, Wiley, Gleim, and Surgent) cover AUD thoroughly. Candidates often find structured mnemonics for the audit risk model and internal control frameworks helpful. NINJA Notes can serve as a useful quick-reference supplement. Plan around 120–180 focused hours of study time for AUD, adjusting based on your audit work experience.
FAR — Financial Accounting and Reporting
FAR is widely considered one of the most demanding CPA Core sections due to its breadth. It covers U.S. GAAP, governmental accounting, and not-for-profit accounting. The volume of content is large, and the TBS portion is heavily weighted.
Approach for FAR: Candidates often value Gleim for the sheer volume of practice questions in FAR, Becker for its structured textbook coverage, and UWorld Roger for clear video explanations of governmental and not-for-profit topics — areas where many candidates struggle. Whichever course you choose, treat FAR as the most time-intensive section. Budget around 150–200 hours for FAR and do not underestimate the governmental section.
REG — Taxation and Business Law
REG covers federal taxation (individual, corporate, partnership, and estate) plus business law. The tax content changes as tax law evolves, so using up-to-date materials is critical — older editions may contain outdated rate tables and deduction limits.
Approach for REG: Candidates with limited time often prefer Surgent for REG because its adaptive approach cycles through extensive tax content and reinforces weaker areas. Becker and Wiley also offer strong REG coverage with regular content updates. NINJA Notes can be a helpful concise supplement for business law topics. Plan around 120–160 hours for REG.
BAR — Business Analysis and Reporting
BAR is one of the three Discipline sections introduced under CPA Evolution in January 2024. It picks up advanced topics that were previously distributed across the old structure and tests financial statement analysis, managerial accounting, and technical accounting topics like business combinations and derivatives. Candidates frequently describe BAR as one of the more demanding Discipline sections.
Approach for BAR: Major full-suite providers (Becker, UWorld Roger, Wiley, Gleim, Surgent) have all updated their content for the Discipline sections. Candidates often emphasise the importance of strong TBS practice for BAR given its analytics-focused tasks. Budget around 150–200 hours for BAR given its breadth, and always include the AICPA's free BAR sample test in your preparation.
TCP — Tax Compliance and Planning
TCP focuses on individual and entity taxation, including international tax provisions and tax planning strategies. It generally requires deeper application of tax concepts than REG.
Approach for TCP: Candidates studying TCP often value Surgent's adaptive technology to efficiently identify gaps in tax law knowledge, while Becker, Wiley, and UWorld Roger also offer thorough TCP content. Plan around 120–160 hours for TCP, assuming solid REG preparation.
ISC — Information Systems and Controls
ISC covers IT systems, data management, cybersecurity, and internal controls in a technology context. It is the most distinct of the three Discipline sections and requires familiarity with concepts that traditional accounting programmes do not always cover in depth.
Approach for ISC: Major providers (Becker, UWorld Roger, Wiley, Gleim, Surgent) all cover ISC. Candidates often look for dedicated modules on data analytics, system security, and IT governance frameworks like COBIT. NINJA notes can help reinforce terminology. Budget around 120–160 hours for ISC, with extra time if your background is light on technology topics.
Study Strategies That Actually Work
Beyond choosing the right materials, how you study determines whether you pass. The following strategies are based on what consistently works for CPA candidates who pass on their first attempt.
1. Study in a structured window, not open-ended sessions
Candidates who set a specific exam date and work backwards with a daily study schedule consistently outperform those who study indefinitely. Most providers include a study planner — use it from day one. Blocking 3–4 focused hours per day is more effective than sporadic longer sessions.
2. Do MCQs from the very beginning
Do not wait until you have finished watching all videos before starting MCQ practice. Start answering questions after your first study session. Reading answer explanations for wrong answers is one of the highest-yield activities in CPA exam preparation.
3. Treat TBSs as a separate skill
Task-based simulations account for 50% or more of your exam score in most sections. Many candidates under-prepare for TBSs because MCQ practice feels more efficient. Dedicate at least 25–30% of your total study time to TBS practice, especially in FAR and BAR.
4. Take at least two full mock exams
A full-length mock exam under timed conditions reveals stamina issues that targeted practice misses. Most review courses include at least one mock exam — take it four to six weeks before your exam date, then diagnose weak areas for focused review. Take a second mock in the final week.
5. Do not switch courses mid-preparation
A common mistake is abandoning one review course for another after hitting a difficult section. Each course has a coherent internal logic, and switching mid-preparation means re-learning content organisation, losing progress tracking, and wasting time. Commit to your chosen course for the full section unless there is a serious deficiency in content coverage.