A Smarter Way to Pass the CPA Exam

Complete prep for AUD, FAR, REG, and your Discipline: practice questions, simulations, simulated exams, and readiness tracking, with Savvy, your AI study partner, built in.

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Everything You Need to Pass the CPA Exam

Aligned to the AICPA Blueprints across AUD, FAR, REG, and your Discipline. Learn a topic, practice it, then apply it the way the exam tests it.

TASK-BASED SIMULATION · FAR

Part 1 of 2

18:05

Record the lease at commencement.

ACCOUNTDEBITCREDIT

Select00

Debit 0.00 · Credit 0.00

Hint: start with the present value of the five payments.Balanced. Part 2 asks for year-one interest.

ExhibitCalculator

Lease agreement

Annual payment$20,000

Term5 years

Discount rate6%

PaymentsEnd of year

789÷456×123−0.%=

TASK-BASED SIMULATION · FAR

Part 1 of 2

18:05

Record the lease at commencement.

ExhibitCalculator

Lease agreement

Annual payment$20,000

Term5 years

Discount rate6%

PaymentsEnd of year

20,000 × 4.21236 =

ACCOUNTDEBITCREDIT

Select00

Debit 0.00 · Credit 0.00

Hint: start with the present value of the five payments.Balanced. Part 2 asks for year-one interest.

Task-Based Simulations

Get comfortable with simulations long before exam day. Practice by section, learn from full explanations, and build the speed to finish on time.

Ownership transfers at the end of the term. How is the lease classified?

AOperating lease

BFinance lease

Why B? It meets a finance-lease test.Ownership transfers?Yes →Finance lease

Practice Questions with Answer Explanations

MCQs by section and Blueprint area. Every answer is explained, right and wrong, with visuals and flowcharts that make tough topics click.

FAR › Leases

Lease Classification

Finance or operating?

A lease is a finance lease if it meets any one of the five tests. One of them looks at time.

Does the lease cover a major part of the asset's economic life?

Asset's economic life8 years

Lease term7 years

88% of the asset's life: a major part

Here the lease runs 7 of the asset's 8 years, so the test is met and this is a finance lease.

Next, the lessee records a right-of-use asset and a lease liability.

Asset's economic life8 years

Lease term7 years

88% of the asset's life: a major part

Interactive Lessons

Complex CPA topics broken into clear, short lessons with worked examples and a quick check, so you know it stuck.

Savvy: Your AI Study Partner

Savvy is your AI study partner, built for the CPA Exam. It's there whenever you need help, learns how you study, and helps you the way you learn best.

9:41

FAR

M29

T30

I've got today's plan ready for you.

FAR +145minEDIT

Lesson & Exercises

Leases • 10 min

Practice Questions

15 questions • 20 min

Thu 2

Review missed questions

3 questions • 5 min

Plan updated for today

Ask Savvy anything

Practice

Lessons

Home

Flashcards

Play

Savvy

Busy day. Can we keep today to 20 min?

9:41

Lease accounting

Why does the liability change now but the expense follows a different pattern?

Separate measurement from the expense pattern.

At commencement

Record the lease liability at the present value of the payments, and an ROU asset of the same amount.

Over the term

Interest accrues on the liability, while the asset amortizes on its own schedule.

Turn this into a flowchart

Test me on lease classification

Compare GAAP vs IFRS

Ask Savvy anything

PDF

FAR leases notes.pdf

From your review course

Explain lease classificationCreate a revenue recognition flowchart

Always Know Where You Stand

A live readiness score for every Blueprint area shows what's exam-ready and what still needs work. Then timed simulated exams and custom tests close the gaps.

FAR READINESSTest done · 18 / 20▲ 6 this week

52OUT OF 1001 of 4 areas exam ready

Knowledge17 / 25

Coverage16 / 25

Exam Instinct12 / 25

Application7 / 25

Conceptual framework82Exam ready

Balance sheet accounts48Developing

Select transactions55Developing

FAR READINESS

Test done · 18 / 20▲ 6 this week

52OUT OF 100

Knowledge17 / 25

Coverage16 / 25

Exam Instinct12 / 25

Application7 / 25

1 of 4 areas exam ready

Conceptual framework82Exam ready

Balance sheet accounts48Developing

Select transactions55Developing

Readiness Tracking

A readiness score for every Blueprint area, built from what you know, what you remember, and what you can apply under time.

22 / 50

SIMULATED EXAM · TESTLET 2 OF 5

3:12:40

Which item is reported in other comprehensive income?

BForeign currency translation adjustment

Answer recorded, graded when you finish

Simulated Exams

Sit full-length simulated exams under real exam conditions. For shorter timed practice, create your own Test.

Create TestFAR

LeasesRevenue recognitionBondsConsolidations

Questions–10+

START TEST

Your test is ready · 20 questions, 2 topics

Custom Tests

Build a test from the topics you choose, with as many questions as you need, or practice your weak topics in one tap.

Practice That Feels Like a Game

Two quick games built on CPA topics. Play one between study sessions to keep concepts fresh and find out what you haven't locked in yet.

Probe:Solve the Accounting Mystery

Elle reads out one clue at a time and you say your answer out loud. The fewer clues you need, the better you know it.

CLUE 1

It sits on the balance sheet as a liability.

CLUE 2

The customer has paid, but you haven't delivered yet.

Elle

Clue one. It sits on the balance sheet as a liability.

Elle is speaking…

Synapses:Find the Four Hidden Groups

Sixteen CPA terms, four hidden groups. Link the concepts that belong together before your lifelines run out.

Create groups of 4!

Test your FAR knowledge

00:08

GoodwillDebitLease termFIFO

PatentWeighted averageJournalROU asset

CreditTrademarkDiscount rateLIFO

Lease liabilityLedgerSpecific IDCopyright

LIFELINES

RESETCHECK

Perfect guess! Wohoo! 🎉

Learners love Oncourse

Real feedback from learners using the current Oncourse app.

Megan WalshAccounting senior

I wanted to start before graduation without burning out. Oncourse gives me short sessions I can fit between classes, so FAR doesn’t feel like a wall anymore.

CPA

Tyler BrooksStaff accountant, first section

I didn’t know which section to start with or how to plan it. Oncourse gave me a clear daily plan for my first section and I stopped second-guessing every night.

CPA

Kevin TranAudit associate

After a full workday I only have an hour. Oncourse makes that hour count with MCQs and TBSs on my weak areas, not whatever chapter comes next.

CPA

Sarah MitchellTax associate

Busy season used to wreck my study routine. Oncourse adjusts my plan when work gets heavy, so I keep moving instead of starting over in May.

CPA

Marcus Johnson3 of 4 sections passed

With my credit window running, I couldn’t afford a slow last section. Oncourse kept earlier topics fresh and my pace on track for the final one.

CPA

Ana MoralesRetaking FAR

Failing FAR was rough. Oncourse showed me exactly where I lost points and built my retake around those topics instead of the whole book again.

CPA

Megan WalshAccounting senior

I wanted to start before graduation without burning out. Oncourse gives me short sessions I can fit between classes, so FAR doesn’t feel like a wall anymore.

CPA

Tyler BrooksStaff accountant, first section

I didn’t know which section to start with or how to plan it. Oncourse gave me a clear daily plan for my first section and I stopped second-guessing every night.

CPA

Kevin TranAudit associate

After a full workday I only have an hour. Oncourse makes that hour count with MCQs and TBSs on my weak areas, not whatever chapter comes next.

CPA

Sarah MitchellTax associate

Busy season used to wreck my study routine. Oncourse adjusts my plan when work gets heavy, so I keep moving instead of starting over in May.

CPA

Marcus Johnson3 of 4 sections passed

With my credit window running, I couldn’t afford a slow last section. Oncourse kept earlier topics fresh and my pace on track for the final one.

CPA

Ana MoralesRetaking FAR

Failing FAR was rough. Oncourse showed me exactly where I lost points and built my retake around those topics instead of the whole book again.

CPA

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One plan for all six CPA sections. Start with a 7-day free trial on the annual plan.

Weekly$9.99per weekFor a short final review before exam day.Get started

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Monthly$29.99per monthPay month to month while you work through your sections.Get started

Prices in USD. Every plan includes all six sections.

Frequently asked questions

Which CPA Exam sections does Oncourse cover?

All of them. Every candidate takes the three Core sections, AUD, FAR, and REG, and chooses one Discipline: BAR, ISC, or TCP. Oncourse covers all six.

Can I study around a full-time job?

Yes. Today's Plan is sized to the time you have each day, and you can tell Savvy when work gets in the way so the plan adjusts.

I am retaking a section. Can Oncourse help?

Yes. AI analytics and exam readiness show which Blueprint areas cost you points, and your plan puts those areas first.

Can I use Oncourse alongside another review course?

Yes. Upload notes, PDFs, or screenshots from any course, and Savvy can explain them or test you on them.

How much does Oncourse cost?

$199.99 a year with a 7-day free trial, $29.99 a month, or $9.99 a week. Every plan includes all six sections.

Are these official AICPA questions?

Oncourse questions are written by Oncourse and modeled closely on the CPA Exam's multiple-choice questions and task-based simulations, so you practice the way you'll be tested and build exam readiness. They aren't official or released AICPA questions.

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Oncourse is an independent exam-preparation product and is not affiliated with, endorsed by, or sponsored by AICPA or NASBA. Uniform CPA Examination® is used only to identify the exam.