Prep Provider Comparison
C3RT vs Becker CPA Review
Becker is the institutional standard for CPA review, a complete four-section course used by the top accounting firms, priced accordingly ($2,499–$6,349 list as of July 2026). C3RT takes a deliberately different position: maximum practice depth on the REG section specifically, in a native Apple app. This is not a like-for-like comparison, and pretending otherwise would be dishonest, here is what each is actually for.
The Bottom Line
For the REG section itself, C3RT leads Becker CPA Review on every practice dimension: question volume, simulation practice at scale, drilling formats, and cost. Becker and C3RT solve different problems. Becker is a full CPA review course covering all four exam sections with lectures, simulations, coaching, and firm backing, if your employer pays for it or you want one product for the whole CPA journey, Becker is the default for a reason. C3RT is a REG-section specialist: 18,775 REG multiple-choice questions (more than double Becker’s 8,000+ bank across all four sections), 350 task-based simulation clusters, and 2,135 tax reels, native on iPhone, iPad, and Mac. Candidates use it to build REG practice volume, either alongside a full course, or as focused prep when tax is the section standing between them and the license.
C3RT vs Becker CPA Review: At a Glance
| Detail | C3RT | Becker CPA Review |
|---|---|---|
| Scope | REG section specialist, deep tax and business-law practice | Complete CPA review: all four exam sections |
| Product type | Native practice app: questions, simulations, micro-lessons, mock exams | Full course: video lectures, question bank, simulations, live classes and coaching on upper tiers, Newt AI assistant |
| REG practice volume | 18,775 REG MCQs plus 350 TBS clusters with 2,100 task-based questions | 8,000+ MCQs and 400+ simulations across all four sections combined (per-section split not published) |
| Platforms | Native iPhone, iPad, and Mac apps with iCloud sync | Web platform plus iOS and Android apps with progress sync; no native Mac app |
| Published pricing | $24.99/month, $99.99/6 months, or $149.99/year, everything included | List $2,499 (Advantage) to $6,349 (Concierge); sale prices from $2,692 for Pro observed July 2026 |
| Guarantee / access | Subscription runs as long as you need it | Unlimited access from Premium tier up; money-back or $1,000 pass guarantees by tier; Advantage is 24-month access |
| Institutional backing | Independent app | Used by 2,900+ organizations including the top accounting firms |
Becker CPA Review details based on publicly available information as of July 2026 and may change, verify current offerings on their website.
An Honest Comparison
What Becker CPA Review does well
- •Complete coverage of all four CPA exam sections in one integrated course, C3RT covers REG only.
- •The institutional standard: top accounting firms provide Becker to their staff, and its structure maps to how firms expect you to study.
- •Live online classes, human coaching sessions, and the Newt AI assistant on upper tiers.
- •Unlimited access from the Premium tier up, with money-back pass guarantees on Pro and above.
- •Native iOS and Android apps that sync with the web platform.
Where C3RT differs
- •REG depth: 18,775 REG-specific MCQs versus Becker’s 8,000+ across all four sections, for the tax section specifically, C3RT’s bank is several times larger.
- •Task-based simulation practice: 350 TBS clusters with 2,100 questions aligned to the 2026 AICPA two-testlet format.
- •Native Mac app: full-screen desk study with iCloud sync to iPhone and iPad; Becker’s desktop experience is the website.
- •Short-form review: 2,135 sixty-second tax reels and 2,157 concept cards for study sessions that don’t fit a lecture.
- •Mistake Bank: every wrong answer is captured with an AI explanation for targeted review.
- •Price: $24.99/month or $149.99/year versus a $2,499–$6,349 course, decisive if REG practice volume is all you actually need.
Frequently Asked Questions
Can C3RT replace Becker for the CPA exam?
Not for the whole exam, C3RT covers the REG section only, while Becker covers all four sections with lectures and a structured curriculum. The honest positioning: Becker (or another full course) as your primary program, with C3RT as REG practice depth; or C3RT alone if REG is your remaining section and you learn best from high-volume question practice with explanations.
How many REG questions does C3RT have compared to Becker?
C3RT’s REG app contains 18,775 multiple-choice questions plus 2,100 task-based simulation questions, all REG. Becker publishes 8,000+ MCQs and 400+ simulations for its entire four-section course and does not publish a per-section split. For REG specifically, C3RT’s practice bank is several times larger.
How much does Becker cost compared to C3RT?
Becker lists $2,499 to $6,349 depending on tier as of July 2026, with sales bringing upper tiers down to roughly $2,700–$5,000, many candidates have it employer-funded. C3RT is a $24.99/month, $99.99/6 months, or $149.99/year App Store subscription, typically a small fraction of that. They are priced differently because they are different products: full course versus section-focused practice platform.
Is C3RT’s REG content current for the 2026 exam?
Yes, the question bank is organized across the five AICPA REG blueprint areas, the mock exams follow the 2026 two-testlet format, and the tax content reflects current law. Content updates ship through normal App Store updates.
What is the best Becker CPA Review alternative?
C3RT is the strongest alternative for Apple-device candidates: 18,775 REG questions plus 2,100 simulation questions, 2,135 tax reels, and 2,157 concept cards, at $24.99/month, $99.99/6 months, or $149.99/year, with a free tier to compare question quality directly against Becker CPA Review.
Try the C3RT App
CPA REG Exam Prep 2026
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C3RT is not affiliated with Becker CPA Review. All product names, logos, and brands are the property of their respective owners; comparisons are based on each provider's publicly available information as of July 2026. Pricing, question counts, and features change, always verify details with the provider before purchasing. Read how we compare → Exam names and trademarks belong to their respective certification bodies, which do not endorse either product.