[Is Your Prep Course Enough?] CPA Question Bank Recommendations for 2026

What to do after you've finished every problem in your prep course

You've done the Abitus problem set two or three times. Actually, maybe more than five. You're consistently scoring above 80%. You've read the textbook multiple times. And yet your score isn't improving, you can't pass, or you freeze up on problems you've never seen before on the real exam.

This isn't because you haven't studied enough.

The root cause is the "content" of your study — in other words, its "quality."

When you repeat the same problems, you unconsciously start memorizing the answers.

That's not the same as truly "understanding" the underlying concept.

The real CPA exam is, naturally, built from problems you've never seen before (though you may occasionally encounter a familiar one).

In other words, no matter how many times you loop through your prep course question bank, you cannot train the "first-sight problem-solving ability" required to tackle fresh problems on exam day.

This is especially true for FAR and AUD — both have been getting harder every year since the new exam format launched, and the "first-sight ability" required is now higher than ever.

Pass rates are in fact trending downward.

Why your prep course question bank alone cannot get you to a pass

FAR and AUD pass rates in 2026 are hovering around 42%.

That means more than half of candidates — who have invested significant money in thorough preparation — are failing.

One of the biggest reasons is a lack of first-sight ability, and what causes it is the reuse of the same problems.

Major prep providers like Becker and Abitus have question banks of thousands of items.

But those numbers have an upper limit.

The harder you study, the more often you hit the same problems.

And before you know it, you're in "answer-memorization" mode.

The real CPA exam is delivered in Testlet format — 2 MCQ sets and 3 TBS sets, 4 hours total, a huge volume of problems — and every single one is fresh.

The "memory" you built up through your prep course question bank is essentially useless on the real exam.

The other issue is the evolution of the exam itself.

Since the new exam launched in 2024, the scope and format have changed substantially, and difficulty has risen.

CPA exam problems are also continuously being generated anew.

Meanwhile, prep course problems — despite occasional updates — are mostly recycled or slightly reworked versions of problems from years ago.

A static question bank will struggle to keep up with the evolution of this exam.

2026 edition: How to choose a CPA FAR/AUD question bank

There are three things to verify when choosing a question bank:

1. Does it comply with the AICPA Blueprint? — The scope and weighting must align with the official specification.
2. Are the problems fresh? — Is there a mechanism that prevents you from repeatedly hitting the same problems?
3. Can you freely take full-length, exam-format mock tests? — Is there enough opportunity to practice the MCQ×2 + TBS×3 Testlet structure end-to-end?

Comparison of major question banks and tools

Becker and Abitus are excellent as comprehensive study courses, and they are, of course, necessary.

However, their question banks have an upper limit, and the more you use them the more "familiar" problems accumulate.

Infinity is a supplemental tool designed to fill that gap.

It is not a replacement for your prep course — it is meant to be used alongside your prep course to build up practice against fresh problems.

What does "getting stronger against fresh problems" actually look like?

Memorizing problems and understanding problems well enough to solve them are two different things.

To handle fresh problems, you need the ability to understand the concept and apply it to new situations.

This ability is built by repeatedly solving new problems, and the only way to check whether you have it at any given point is to solve new problems.

Concretely:

• Solve MCQs that frame the same concept in different ways — when the same concept is asked differently, your depth of understanding is tested.
• Practice reading multiple exhibits in TBS — real-exam TBS has a high information load and tests processing speed.
• Do timed, full-length end-to-end practice — maintaining concentration over 4 hours is itself part of the exam.

It's difficult to cover all of this with a finite prep course question bank alone.

Three gaps Infinity can fill

Infinity is a practice app that provides unlimited practice problems for CPA candidates across all exam sections.

It is designed and developed by Gocchi — who has supported more than 60 section passes — and is fully aligned with the AICPA Blueprint.

1. Problems never run out: AI trained under a coach who has guided 60+ exam passers generates fresh MCQs and TBSs every time, so you never repeat the same problem. Even after you've finished every problem in your prep course, you can keep solving fresh problems.
2. End-to-end practice in real-exam format: Once per week, you can take a 4-hour mock exam with MCQ×2 + TBS×3. Because it reproduces the Testlet structure, you can internalize the real-exam feel.
3. AI tutor you can ask instantly: The AI tutor "Infini" automatically loads the question stem, options, and explanation the moment you ask. No cumbersome copy-paste — you can ask what you want directly. ※Premium plan only.

Explanations are also shown in Japanese, with a bilingual toggle between Japanese and English, so you can check the Japanese if you get stuck on the English text.

There are two plans: Basic ($30/month) and Premium ($40/month). Both come with a 7-day free trial.

Recommended ways to use MCQ and TBS practice

If you combine your prep course with Infinity, a realistic usage pattern looks like this:

Weekdays (1–2 hours)

• Review concepts with your prep course textbook
• Solve 20–30 MCQs, or 5–10 TBSs, on Infinity
• Use the AI while reviewing to "understand" concepts and issues (≠ "memorizing" the solution to that specific problem)

Weekends (when you can set aside a longer block of time)

• Take Infinity's weekly mock exam (MCQ×2 + TBS×3, 4 hours)
• Check the dashboard to track your accuracy trend and choose priority topics for the next week (※on the Premium plan, the AI outputs a report on your weaknesses and a plan to address them)

Build your foundation with your prep course, and build your real-exam strength with Infinity.

This combination is the realistic approach to passing FAR and AUD in 2026, when difficulty keeps climbing year after year.

Frequently Asked Questions (FAQ)

Q1. Can Infinity replace my prep course? No. Infinity is a tool that complements prep course programs such as Becker or Abitus. The assumption is that you learn fundamental concepts through your prep course, and use Infinity to build up your ability to tackle fresh problems.

Q2. Which sections does it cover? Infinity covers all six CPA Exam sections: FAR, AUD, REG, BAR, TCP and ISC.

Q3. Are the problems aligned with the AICPA Blueprint? Yes. Infinity's problems — generated by AI trained under a coach who has guided 60+ exam passers — are aligned with the AICPA Blueprint and designed to match the actual exam's scope and weighting.

Q4. How long is the free trial? There is a 7-day free trial. Credit card registration is required, but no charge occurs if you cancel during the trial period.

Q5. Can I use it on mobile? You can access it from mobile via a web browser. However, TBS is recommended on PC.

Q6. What is the difference between the Premium Plan and the Basic Plan? The Basic Plan includes unlimited MCQ/TBS practice and a weekly mock exam. The Premium Plan additionally includes unlimited questions to the AI tutor "Infini" and adaptive difficulty settings on the mock exam.

Q7. Can I solve problems in Japanese? There is a bilingual toggle that switches between English and Japanese. You can switch question stems, options, and explanations.

If you've finished every problem in your prep course, the next step is to "get used to fresh problems."