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PrepSmarter Learning App


once,remember Forever.

PrepSmarter has over 2,000 questions for CPA REG. PrepSmarter reinforces previous knowledge at progressively spaced intervals so you remember past material as you move forward.

Flexible Pricing

  • Curious
  • 0
  • 100 Unique Practice Questions
  • Expires Aug 30, 2017
    (7 days)
  • Believer
  • 30
  • 500 Unique Practice Questions
  • 1 Full-length mock exams
  • Expires Sep 22, 2017
    (30 days)
  • Determined
  • 120
  • Unlimited Practice Questions
  • 4 Full-length mock exams
  • 1:1 doubts clarification
  • Expires Feb 19, 2018
    (After exam)

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What's included? Everything.

Adaptive daily practice

Unlimited daily practice questions, adapted to your proficiency - higher your proficiency level, harder the questions. Don't waste time doing easy questions.

Multi-dimensional Review

Review previously attempted questions based on correctness, confidence level and topics. You can also bookmark questions and review them later.

Global Contests

Compete with candidates from around the world and see how you stack against others. Win exciting prizes and be featured on our leaderboards.

Anytime, Anywhere Learning

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 mock exams

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.

Rich, actionable insights

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.

Discussion Forum

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

Aug 23 | #331009916

Boles Corp., an accrual‐basis, calendar‐year S corporation, has been an S corporation since its inception and is not subject to the uniform capitalization rules.  In the current year, Boles recorded the following:

Gross receipts $50,000
Dividend income from investments 5,000
Supplies expense 2,000
Utilities expense 1,500

What amount of ordinary business income should Boles report on its current year Form 1120S, US Income Tax Return for an S Corporation, Schedule K?


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CPA REG Contests. Ready?

  • CPA REG Aug 28
    72 questions, 120 minutes
    starts in 5 days

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