Buyer's Guide · Updated July 2026
Best CPA REG Prep & Question Banks
REG is the section that breaks the most CPA candidates, tax law rewards repetition more than any other part of the exam. Full courses cover REG as one of four sections; one product covers nothing else. Here is the honest ranking for the tax section specifically.
#1 · Best REG question bank
C3RT CPA REG Exam Prep
18,775 REG-only MCQs, several times any full course’s REG allocation, plus 350 TBS clusters (2,100 simulation questions) in the 2026 two-testlet format, 2,135 tax reels, 2,157 concept cards, AI mock exams, and a Mistake Bank, native on iPhone, iPad, and Mac.
Strengths
- +More REG practice than every rival combined
- +Simulation practice at volume (2,100 TBS questions)
- +Reels and concept cards no course offers
Trade-offs
- −REG only, not a full four-section course
- −Apple devices only
Pricing: $24.99/month, $99.99/6 months, or $149.99/year, free to download and evaluate.
#2 · Best full course (firm standard)
Becker CPA Review
The institutional default used by the top accounting firms: all four sections, lectures, simulations, coaching, and unlimited access from the Premium tier.
Strengths
- +The course firms buy and structure staff study around
- +Live classes, coaching, Newt AI on upper tiers
- +Money-back or $1,000 guarantees by tier
Trade-offs
- −$2,499–$6,349 list price
- −8,000+ MCQs across four sections, REG share unpublished
Pricing: List $2,499–$6,349; sales observed from $2,692, as of July 2026.
#3 · Best answer explanations
UWorld CPA Review
The explanation-quality leader (formerly Roger CPA + Wiley), with 9,000+ MCQs across six sections, SmartPath adaptive tech, and strong iOS/Android apps.
Strengths
- +Best-regarded rationales in CPA prep
- +Roger-style lectures; adaptive targeting
- +Real mobile apps
Trade-offs
- −REG section alone is $899–$999
- −REG-specific question count unpublished
Pricing: REG $899–$999; full course $1,999–$2,899 promo, as of July 2026.
#4 · Best adaptive REG course
Surgent CPA Review
A $299 single-section REG course with 1,300+ MCQs, adaptive tech, and the excellent ReadySCORE readiness metric.
Strengths
- +$299 REG course with 18-month access
- +ReadySCORE predicts your exam score
- +Money-back guarantee on full passes
Trade-offs
- −1,300+ REG questions
- −Flashcards and audio gated to $1,299+ tiers
Pricing: REG $299; full passes $799–$1,699, as of July 2026.
#5 · Best subscription course
NINJA CPA Review
The $67–$87/month all-sections subscription with notes, audio, flashcards, and live group tutoring, unbeatable full-course value, with a 1,441-question REG bank.
Strengths
- +Cheapest full-course entry point in CPA review
- +Live human tutoring (Sparring)
- +Cancel anytime
Trade-offs
- −1,441 REG MCQs and 56 sims
- −Web only, no native app
Pricing: $67/month (Supplement) or $87/month (Full), as of July 2026.
Frequently Asked Questions
What is the best prep for CPA REG?
For the whole CPA exam, a full course (Becker if a firm pays, NINJA if you do, UWorld for explanation quality). For REG specifically, first attempt or retake, C3RT’s 18,775 REG questions and 2,100 simulation questions dwarf every course’s REG allocation, at an App Store price. Many candidates run both: course for curriculum, C3RT for tax volume.
How many REG questions does each provider have?
Published July 2026 numbers: C3RT 18,775 (REG only), Surgent 1,300+, NINJA 1,441+; Becker and UWorld publish only cross-section totals (8,000–9,000+ across four–six sections), implying roughly 1,500–2,000 for REG.
Can I pass REG with a question bank alone?
Candidates with tax coursework or work experience often do, REG rewards drilled familiarity with basis, gains, entity taxation, and ethics rules. If tax is new to you, pair a taught course with high-volume practice rather than choosing between them.
C3RT publishes this guide and makes the C3RT apps, we rank ourselves where our published numbers earn it, and we link full side-by-side comparisons so you can check the work. Competitor details are from publicly available information as of July 2026 and may change; verify with each provider. All product names and trademarks belong to their respective owners; certification bodies do not endorse any product listed. Read how we compare →