The Certified Public Accountant (CPA) Exam is known for its complexity and extensive material coverage. To pass all four sections, candidates must master a vast amount of accounting, auditing, business law, and taxation concepts.
Given the density of the material, efficient study tools are essential for reinforcing knowledge and improving recall. One of the most effective study aids for CPA candidates is CPA Exam flash cards.
Flash cards provide a concise and interactive way to review key concepts, making them an excellent tool for reinforcing information and improving long-term retention. Whether used as a primary study method or a supplemental resource, flash cards help candidates quickly recall definitions, formulas, rules, and essential accounting principles.
This guide will explore how CPA Exam flash cards work, their benefits, different types available, and strategies for using them effectively.
What Are CPA Exam Flash Cards?
Contents [show]
CPA Exam flash cards are short, portable study tools that present key concepts in a question-and-answer or term-and-definition format. These cards can be physical (printed) or digital, and they focus on highly tested topics from each CPA Exam section.
Flash cards help candidates review and reinforce concepts in a condensed format, making them particularly useful for memorization-based topics such as:
- Accounting formulas and ratios
- Tax laws and IRS regulations
- Auditing procedures and standards
- Business law definitions
- GAAP vs. IFRS principles
Unlike traditional textbooks, which require passive reading, flash cards encourage active recall, a technique proven to enhance memory and improve exam performance.
Types of CPA Exam Flash Cards
#1 Physical Flash Cards
Traditional printed flash cards are a popular choice for candidates who prefer hands-on learning. These cards typically come in CPA review course packages or can be purchased separately from test prep providers.
Benefits of Physical Flash Cards:
- Portable – Can be carried and used anywhere.
- Tactile Learning – Writing notes or physically handling the cards reinforces memory.
- Distraction-Free – No need for a digital screen, reducing distractions from notifications or apps.
However, printed flash cards require manual organization and can be difficult to update with new material.
#2 Digital Flash Cards
Many CPA candidates opt for digital flash cards, which are available through CPA review course apps or third-party platforms like Quizlet and Anki. These flash cards are interactive and often include adaptive learning features that adjust based on performance.
Benefits of Digital Flash Cards:
- Convenient and Easily Accessible – Can be used on phones, tablets, and laptops.
- Customizable – Allows users to add notes, shuffle, or prioritize difficult cards.
- Adaptive Learning – Some digital flash card platforms use spaced repetition, which increases exposure to difficult concepts over time.
Many CPA review providers, including Becker, Wiley, and Roger CPA Review, offer pre-made digital flash cards as part of their study packages.
#3 DIY (Self-Made) Flash Cards
Some candidates prefer to create their own flash cards using index cards or digital flashcard apps. This method allows candidates to focus on their weakest topics and phrase information in a way that best suits their learning style.
Advantages of DIY Flash Cards:
- Highly Personalized – Covers specific weak areas rather than relying on pre-made cards.
- Encourages Active Learning – Writing and summarizing material reinforces understanding.
- Cost-Effective – No additional purchase required.
The downside of DIY flash cards is that they can be time-consuming to create, but for many candidates, the process of making the cards is itself an effective study technique.
Benefits of Using CPA Exam Flash Cards
Improves Memory Retention
Flash cards use active recall, a learning technique that challenges the brain to retrieve information rather than passively reviewing notes. Studies show that active recall strengthens long-term memory, making it easier to remember concepts on exam day.
Supports Efficient Study Sessions
Flash cards allow candidates to study in short, focused bursts, which is more effective than long, passive reading sessions. This makes them ideal for busy professionals who need to fit studying into a tight schedule.
Encourages Repetition and Reinforcement
Repetition is key to mastering CPA Exam content. Flash cards enable candidates to review and reinforce important topics multiple times, improving comprehension and reducing the likelihood of forgetting material.
Increases Exam Readiness and Confidence
By consistently reviewing flash cards, candidates become more familiar with exam topics, reducing test anxiety. This confidence translates into better performance on multiple-choice questions (MCQs) and task-based simulations (TBSs).
Helps with Quick Concept Review
Unlike bulky textbooks, flash cards allow for quick concept review anytime, anywhere—whether during a commute, lunch break, or before bed. This convenience ensures that candidates can maximize study time without feeling overwhelmed.
How to Use CPA Exam Flash Cards Effectively
Prioritize Weak Areas
Instead of reviewing familiar topics, focus on challenging concepts where you struggle the most. Separate flash cards into “easy,” “moderate,” and “difficult” piles, and spend more time on the difficult ones.
Use the Spaced Repetition Technique
Spaced repetition involves reviewing information at increasing intervals over time, which strengthens memory retention. Apps like Anki and Quizlet use this technique automatically, ensuring that difficult concepts are reviewed more frequently.
Incorporate Flash Cards into Daily Routine
Use flash cards in short study sessions throughout the day, such as while commuting, waiting in line, or taking a break. This method prevents burnout and reinforces concepts more naturally.
Say Answers Aloud
Speaking answers aloud engages multiple senses, making it easier to remember concepts. This technique is especially helpful for CPA candidates who learn better through verbal reinforcement.
Mix Up the Order
Avoid memorizing flash cards in a fixed order by shuffling them regularly. This prevents rote memorization and ensures that concepts are understood rather than just remembered in sequence.
Pair Flash Cards with Practice Questions
Flash cards are excellent for memorizing definitions and formulas, but they should be supplemented with MCQs and task-based simulations for full exam preparation. Combining these methods provides a well-rounded study approach.
Best CPA Review Providers Offering Flash Cards
Many CPA review courses include flash cards as part of their study materials. Below are some of the best providers:
- Becker CPA Review – Offers digital flash cards with exam questions and adaptive learning features.
- Wiley CPAexcel – Includes customizable flash cards and an interactive study app.
- Roger CPA Review – Provides engaging and mobile-friendly flash cards.
- Gleim CPA Review – Offers printed and digital flash cards for reinforcement.
Candidates can also find free or low-cost digital flash cards on platforms like Quizlet or create their own using apps like Anki.
Several reputable CPA review providers offer flashcard sets, each with unique features tailored to different learning preferences. Below is a comparison of some notable CPA exam flashcards:
Becker CPA Review Flashcards
- Format: Printed flashcards
- Content: Over 1,000 cards covering essential CPA exam topics
- Features: Portable and convenient for on-the-go study sessions
- Availability: Sold separately from the main review course
Surgent CPA Review Flash Cards
- Format: Digital flashcards accessible via an iOS app; printed versions available upon request
- Content: Regularly updated to reflect the latest exam content
- Features: Spiral-bound printed cards for each exam section; digital access for flexible studying
- Availability: Included with the review course; printed cards provided on-demand
UWorld Roger CPA Review Flashcards
- Format: Digital flashcards integrated into the course platform
- Content: Customizable cards with adaptive learning technology
- Features: Spaced repetition to enhance information retention; ability to create personalized cards from course material
- Availability: Included with all UWorld Roger CPA course packages
Wiley CPA Flashcards
- Format: Printed flashcards
- Content: Approximately 250 cards per exam section focusing on key points
- Features: Easy-to-carry boxes for portability; concise summaries of important topics
- Availability: Available for purchase separately or included with certain Wiley CPAexcel packages
Gleim CPA Exam Review Flashcards
- Format: Digital flashcards
- Content: Comprehensive coverage aligned with exam blueprints
- Features: SmartAdapt technology to customize study sessions based on individual needs
- Availability: Included with the Premium Review subscription
NINJA CPA Review Flashcards
- Format: Online flashcards
- Content: Over 2,000 cards utilizing spaced repetition
- Features: Focus on high-yield topics to maximize study efficiency
- Availability: Accessible through the NINJA CPA Review platform
When selecting flashcards for CPA exam preparation, consider factors such as format preference (digital vs. printed), content comprehensiveness, and integration with your existing study materials. Aligning your choice with your learning style can significantly enhance your study effectiveness and contribute to exam success.
Frequently Asked Questions
Are CPA Exam flashcards an effective study tool?
Yes, CPA Exam flashcards are highly effective for reinforcing key concepts, improving memory retention, and enabling quick review sessions. They work best when used alongside other study materials, such as practice questions and simulations.
Should I use digital or physical CPA Exam flashcards?
Digital flashcards offer convenience, customization, and adaptive learning features, while physical flashcards provide a tactile learning experience and reduce screen distractions. Choosing between the two depends on your learning style and study preferences.
Do CPA review courses include flashcards, or do I need to buy them separately?
Many CPA review providers, such as Becker, Wiley, and Roger CPA, include flashcards as part of their study packages, but they may also be available for purchase separately. If flashcards are not included, third-party options like Anki or Quizlet can be used to create customized sets.
How should I incorporate flashcards into my CPA Exam study plan?
Use flashcards daily in short, focused study sessions, prioritizing difficult concepts and applying the spaced repetition method for better retention. Pairing them with multiple-choice questions and task-based simulations ensures a more well-rounded preparation strategy.
Bottom Line
CPA Exam flash cards are a highly effective study tool that can reinforce key concepts, improve memory retention, and enhance exam readiness. Whether you choose physical, digital, or DIY flash cards, incorporating them into your study plan can significantly improve recall and confidence.
The key to success is consistent review, active recall, and pairing flash cards with practice questions to ensure a deep understanding of the material. By leveraging flash cards strategically, CPA candidates can increase their chances of passing the CPA Exam and advancing their careers in accounting.
