由于USCPA考试是机考，因此考生们必须熟悉电脑答题的相关步骤。为此，美国注册会计师协会AICPA提供了官方模拟考试系统，考生们可以利用这个系统来了解真实的考试环境，熟悉答题流程，并且可以为个人的考试准备做一个初步评估。点击进入AICPA下载官方模拟考试系统>> 
　　以下是AICPA对于官方模拟考试系统的简介：
　　The Uniform CPA Examination consists of multiple-choice questions and case studies that test the knowledge and skills required of entry-level CPAs. To familiarize candidates with the format and functionality of the Examination, sample tests and a tutorial are provided.
　　IMPORTANT NOTICE
　　Candidates are responsible for reviewing the Uniform CPA Examination tutorial and sample tests. Thorough familiarity with the Examination’s functionality, format, and directions is required before candidates report to test centers. Failure to follow the directions provided in the tutorial and sample tests, including the directions on how to respond, might adversely affect candidate scores.
　　Uniform CPA Examination Changes Effective January 1, 2011
　　On January 1, 2011 the Uniform CPA Examination implemented a series of improvements collectively known as CBT-e. Details regarding the CBT-e update are outlined in the guide, The New 2011 Uniform CPA Examination.
　　Tutorial
　　The tutorial is a guided tour of the CPA Examination. It demonstrates the functionality of question types, tools, resources and navigation found in the Uniform CPA Examination. The tutorial is not available at test centers and does not contain actual Examination content.
　　Sample Tests
　　The sample tests provide candidates with a preview of the CPA Examination experience. It is a functional replica of the CPA Examination, and provides candidates with an opportunity to become familiar with the Examination’s format, in an interactive environment. Candidates are advised to familiarize themselves with the Examination functionality demonstrated in the tutorial before they review the sample tests.
　　The sample test software allows candidates to answer test questions that represent all of the question types found on the CPA Examination: multiple choice (MCQ), written communication (WC) and task-based simulation (TBS). The sample tests do provide answers to sample questions but are not intended for use as study materials in preparation for the Examination.
      除此之外，考生们可以利用高顿网校的USCPA题库进行练习。高顿网校免费题库，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、专家权威解析与指导，帮助考生全面提升备考效果。