CPA Final Review · 10 min read

CPA Exam Final Review: What to Do in the Last 14 Days

Two weeks before your CPA Exam is not the time to restart your entire course. Your final review should answer a much narrower question: what can I still fix before exam day?

The short answer

At this point, I would stop treating every topic equally. Your final two weeks are for mixed review, finding the weaknesses that survived your first pass, fixing repeated misses, practicing recall, getting comfortable with exam-style pacing, reviewing TBSs, and tapering before test day.

Days 1–7

  1. Full mixed-Area review
  2. Review every miss
  3. Weak-area deep dive
  4. Review flagged notes
  5. Full mixed-Area review again
  6. Review every miss
  7. Timed AICPA sample/released practice

Days 8–14

  1. Review every miss
  2. Final weak-area pass
  3. Mnemonics + reference tables
  4. Timed real-volume MCQ testlet
  5. Review every miss
  6. Light review only
  7. Rest + logistics + sleep
The amount of new information should be going down as exam day gets closer. Your review should become narrower, your weak-area list shorter, and your recall faster.

Before you start the 14-day review

You should ideally already have completed your main content pass. Using the Summit method, that means you have already:

  • Worked MCQs by Area.
  • Reviewed your misses.
  • Reattempted wrong and skipped questions.
  • Gone deeper on repeated weaknesses.
  • Read the complete Area notes.
  • Practiced your mnemonics.
  • Started combining Areas through mixed review.

If you still have an entire Area you have never seen, your problem is not really final review yet. You are still learning the section.

Day 1: full mixed-Area review

Stop practicing topics in isolation. Work questions from across the entire section.

The purpose is not simply to get a score. The purpose is to find out what happens when you do not know which chapter the next question came from.

Careless miss

You knew the concept but misread something.

Knowledge gap

You forgot or misunderstood the rule.

Repeated weakness

You have seen this before and the concept is still not sticking.

Those three mistakes do not deserve the same response.

Day 2: review every question you missed

Day 2 is not another giant MCQ day. It is a correction day.

For every miss, ask why you missed it. Do not stop at knowing the correct letter. Understand why the correct answer works, why your answer failed, what concept you did not recognize, and whether you would get a different version right tomorrow.

If you guessed correctly on Day 1, review that question too. A correct guess is not mastery.

Day 3: weak-area deep dive

Days 1 and 2 should have given you evidence. Use it.

Take your weakest remaining concepts and give them concentrated attention. Go back to the relevant notes, reread the exact section, rewrite the concept in your own words when necessary, work more questions involving the same rule, and retest it.

What qualifies as a weak area?

  • You have missed it multiple times.
  • You cannot explain the underlying rule.
  • You keep confusing it with another concept.
  • You only get it right when you recognize the exact wording.
  • You understand the explanation but cannot reproduce the logic later.

That is different from making one arithmetic mistake.

Day 4: review your flagged notes

Go back through the notes you flagged during your study process. You are not reading everything from the beginning.

Focus on rules you confuse, thresholds you forget, formulas you mix up, exceptions, reporting differences, tax treatment differences, audit wording, tables, and mnemonics that are still incomplete from memory.

Do not turn Day 4 into passive rereading. Close the notes after reviewing something. Explain it without looking, work a question, write the mnemonic, recreate the formula, or ask what fact would change the answer.

Day 5: full mixed-Area review again

Repeat the broad mixed review from Day 1. This gives you a comparison point.

You want fewer repeat errors

The concepts you fixed earlier in the week should stop resurfacing.

You want faster recognition

You identify what the question is testing more quickly.

You want a shorter weak list

Your remaining problems should become more specific.

If the same concept that caused trouble on Day 1 is still causing trouble on Day 5, it has earned priority status.

Day 6: review every miss from Day 5

Repeat the Day 2 correction process, but pay special attention to repeat offenders.

If you already reviewed the concept earlier this week and it still failed, ask why the correction did not stick.

You may need a stronger intervention: rewrite it, teach it out loud, reinforce a mnemonic, compare confusing rules side by side, or work additional questions.

See the full repeated-miss strategy →

Day 7: timed AICPA sample or released practice

Shift part of your attention from content knowledge to exam execution. Use the official AICPA sample test, appropriate AICPA-released material, or another realistic practice source.

The current AICPA sample test is a shorter version of the Exam designed to familiarize candidates with the testing software and question formats. It includes content from all six sections, is not scored, and is not intended to determine readiness.

Today is about timing, interface familiarity, reading carefully under pressure, using the spreadsheet and tools, switching between question types, and keeping yourself moving.

AICPA CPA Exam Sample Test information →

Know the current CPA Exam structure

Each section currently has five testlets. The first two contain MCQs and the final three contain TBSs.

FAR

25 MCQs per MCQ testlet

AUD

39 MCQs per MCQ testlet

REG

36 MCQs per MCQ testlet

BAR

25 MCQs per MCQ testlet

ISC

41 MCQs per MCQ testlet

TCP

34 MCQs per MCQ testlet

See the current AICPA Exam structure →

Day 8: review every miss from timed practice

Again, do not chase volume. Chase understanding.

Separate concept mistakes, timing mistakes, reading mistakes, and tool/interface mistakes. You are now fixing both knowledge and execution.

Day 9: final weak-area pass

Your list should now be significantly shorter than it was on Day 3.

You are no longer asking, "What do I know?" You are asking: what can still hurt me?

I would rather have five concepts reviewed deeply than fifty concepts skimmed quickly.

Day 10: mnemonics and reference tables

Open the full CPA Exam mnemonic and memory method →

This is one of the most Summit-specific days.

Do a full brain dump. Without looking at your notes, write each mnemonic and expand every letter. Then check it.

Blank letter? That is a weak spot. Go fix it.

You should not simply recognize a mnemonic like ASS HAT MEDS when you see it. You should be able to produce it yourself and expand it from memory.

The same idea applies to formulas, tables, thresholds, report structures, tax rules, and lists of elements.

Day 11: practice one realistic MCQ testlet

Work a timed MCQ set at the actual current testlet volume for your section:

Core

  • FAR: 25
  • AUD: 39
  • REG: 36

Discipline

  • BAR: 25
  • ISC: 41
  • TCP: 34

At this point I care more about pacing, decision-making, endurance, avoiding careless mistakes, and knowing when to move on than about doing endless practice just because the exam is close.

Do not ignore TBSs

Summit is built around notes and original MCQs, so use another appropriate source for TBS practice, including AICPA-released materials when available.

Your TBS preparation should include reading exhibits, finding relevant information, sorting useful information from noise, working through longer scenarios, using the spreadsheet efficiently, and managing your time.

Day 12: review every miss from Day 11

Review every incorrect answer, every guess, and every question where you felt unsure.

Your final review should become more surgical every day.

Day 13: light review only

Do not suddenly panic and restart the entire section.

Today is for formulas, thresholds, mnemonics, reference tables, a few questions from remaining weak areas, and anything you still genuinely do not trust.

No major new topics. The closer you get to exam day, the more your time should shift toward reinforcing what you already studied rather than opening another content-development phase.

Day 14: rest

Yes. Rest.

You have spent the previous two weeks testing yourself, finding weaknesses, repairing them, retesting, reviewing mnemonics, and practicing pacing. The return on another massive study session is now much lower.

What to do instead

  • Confirm your appointment and route.
  • Prepare your identification and required exam materials.
  • Lay out your clothes.
  • Pack what you are permitted to bring.
  • Set alarms.
  • Eat normally.
  • Sleep.

Should you study the day before the CPA Exam?

My preference is very little or none.

If you absolutely need to look at something, keep it limited to a few formulas, mnemonics, thresholds, or one specific weak concept you have already studied.

Do not learn something new. Your goal is to walk into Prometric with a functioning brain.

Should you study on test day?

I would not do a full study session. At that point, what you know is mostly what you know.

If reviewing something reduces your anxiety, keep it extremely light. A few formulas, thresholds, or your mnemonic list is enough.

Do not arrive mentally exhausted from a cram session before a four-hour exam.

The mnemonic brain dump

One of the core pieces of my method is practicing your mnemonics enough that you can reproduce them from memory.

The important part is not a piece of paper. It is that you practiced retrieval enough that the information was already in your head and you can reproduce useful memory cues when permitted under the testing rules.

See the full Summit mnemonic method →

What your final review should not look like

Do not

  • Restart every lecture.
  • Reread every chapter.
  • Rewrite all your notes.
  • Complete random questions only to increase a counter.
  • Spend equal time on every Area.
  • Stay up extremely late.
  • Learn ten new topics on the final day.

Instead

  • Test broadly.
  • Find the remaining gaps.
  • Review the gaps.
  • Retest them.
  • Escalate repeated misses.
  • Strengthen recall.
  • Practice mixed material and TBSs.
  • Practice pacing and taper.

More studying is not automatically better studying.

The three types of final-review topics

Green: I know this

You consistently answer it correctly, understand why, and can explain it. Do not spend another hour proving you know it.

Yellow: I mostly know this

You occasionally forget a detail or confuse similar rules. These topics deserve another quick pass.

Red: this keeps hurting me

You repeatedly miss it, cannot explain it, keep guessing, or would be nervous to see it on the exam. Most remaining effort belongs here.

Turn red into yellow. Turn yellow into green. Keep green alive.

What if you are still weak everywhere two weeks out?

That is different from having a few final weak spots.

If mixed review shows broad weaknesses across nearly every Area, ask whether your original study process was too passive, whether you moved through Areas without clearing misses, whether you relied heavily on recognition, whether you have done enough mixed practice, or whether your exam date is too aggressive.

The final 14 days can repair weaknesses. They cannot magically replace the entire study process.

Should you reschedule?

I would not reschedule because of one bad study day.

But I would seriously evaluate the date if you still have large untouched portions of the blueprint, repeatedly fail concepts across most Areas, cannot complete mixed sets without major gaps, have barely practiced TBSs, or are trying to learn huge amounts of new content during the final days.

Whether moving the exam is practical also depends on your appointment availability, NTS, fees, and jurisdiction rules.

How this fits with the full Summit method

1. MCQs first by Area

Use questions to expose what you know and what needs work.

2. Reattempt misses

Do not move on because you merely read an explanation.

3. Escalate repeated weaknesses

Reread, rewrite, and retest concepts that keep failing.

4. Read complete Area notes

Once accuracy is solid, connect the isolated questions into the bigger picture.

5. Combine Areas

Use mixed review so the question itself has to tell you what concept is being tested.

6. Final 14 days

Narrow the remaining gaps instead of broadening your studying again.

My own CPA Exam results

I passed all four sections on my first attempt:

83FAR · about 5 weeks
82ISC · about 4 weeks
81AUD · about 2 weeks
91REG · about 3 weeks

I do not recommend copying those timelines automatically. The useful part is the process:

Questions → misses → targeted review → retest → deeper intervention when necessary.

The final 14 days are a more concentrated version of that same system.

CPA final review FAQ

What should I do two weeks before the CPA Exam?

Shift toward mixed review, identify your remaining weak areas, review every miss, retest repeated weaknesses, reinforce mnemonics and formulas, practice realistic testlets and TBSs, then taper during the final days.

What should I study the week before the CPA Exam?

Focus primarily on material you have already studied. Use mixed questions, weak-area review, mnemonics, formulas, reference tables, timed practice, and TBS work. Avoid restarting your entire course.

Should I take a practice exam before the CPA Exam?

Realistic timed practice can be useful because it tests pacing, concentration, and mixed-topic decision-making. Do not treat one practice score as the only measure of readiness.

Is the AICPA sample test a full CPA Exam?

No. The AICPA describes it as a shorter preparation tool designed to familiarize candidates with the testing software and question formats. It is not scored and does not determine readiness.

Should I learn new topics the week before the CPA Exam?

Ideally, very little. The closer you get to exam day, the more your time should shift toward reinforcing what you already studied and fixing specific remaining weaknesses.

Should I study the day before the CPA Exam?

I recommend keeping it very light or resting entirely. If you review anything, stick to familiar material such as mnemonics, formulas, thresholds, and specific weak areas.

Should I study on CPA Exam day?

I would avoid a meaningful study session. If looking over a few memory cues helps, keep it short. Your goal is to arrive mentally fresh.

How many MCQs are in each CPA Exam testlet?

Under the current structure: FAR 25, AUD 39, REG 36, BAR 25, ISC 41, and TCP 34 MCQs per MCQ testlet. Each section has two MCQ testlets followed by three TBS testlets.

How do I know if I am ready?

Look for shrinking repeated weaknesses, clean reattempts, understanding of why answers are correct, stable mixed-set performance, TBS practice, realistic pacing, and a final review that is becoming narrower rather than revealing massive new gaps.

The takeaway

Your final 14 days should not feel like starting the CPA Exam over again. They should feel like a funnel.

Early final review

Broad mixed practice.

Middle

Identify and repair weaknesses.

Final days

Recall, pacing, mnemonics, targeted review, and rest.

Test → find the gaps → fix them → retest → narrow the list → then stop.

Official AICPA tools for final review

Keep going

Two weeks left? Stop studying randomly.

Use Summit's notes, original MCQs, mnemonics, and targeted weak-area review to make the final days count.