PrepSmarter has over 6,000 questions for Level 1. PrepSmarter dynamically identifies your knowledge gaps in each of the ten topic areas, and releases the right learning, at the right time, so you can focus on your weaknesses while retaining your strengths.
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What's included? Everything.
Unlimited daily practice questions, adapted to your proficiency - higher your proficiency level, harder the questions. Don't waste time doing easy questions.
Review previously attempted questions based on correctness, confidence level and topics. You can also bookmark questions and review them later.
Compete with candidates from around the world and see how you stack against others. Win exciting prizes and be featured on our leaderboards.
PrepSmarter is designed and developed to look perfect on a full range of devices so you have an impeccable learning experience wherever you are.
Full length practice exams cover only the topics you've already studied and not the ones you haven't. Taken under real exam conditions, these build discipline and stamina.
Only PrepSmarter reports your speed, accuracy and proficiency and also compares these to other candidates. So you know how you're doing and how you stack against others.
Discuss your doubts with other candidates and professionals on our discussion forum.
We are confident you'll pass in the first attempt. We make a promise - If for some reason, you don't pass, we'll issue a PrepSmarter credit, equal to your payment, for use towards the next exam.
We stand behind you — even if it takes a second try.
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Question of the day
A researcher is studying the incidence of earnings restatements over the period between 1995 and 2010. The total number of observations showed 5,437 incidents of restated earnings. The restatements were classified according to the source of the error summarized in the following table.
Based solely on the information provided, the empirical probability that a future earnings restatement is not related to revenue recognition is closest to:
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