SMMM Yeterlilik Sınavı

27 days until the Certified Public Accountant (CPA) qualification exam on November 28, 2026. The application has been updated for the 2026/3 period: 4,908 solved questions, 982 of which are free.

A question bank and practice application prepared for those preparing for the Certified Public Accountant (CPA) qualification (internship completion) exam. Works offline — no membership or ads. Internet is only used for optional sorting and news lists.

According to the decision of the TÜRMOB Board of Directors dated January 14, 2026, the CPA exam will be conducted using the multiple-choice test method in all subjects starting from the 2026/1 period. The application has been designed according to this new system: eight exam subjects, 20 questions per subject, two sessions.

▸ Eight exam topics, 4,908 solved questions
Financial Accounting (Uniform Accounting System, IFRS/IAS) · Cost Accounting · Law (Commercial, Obligations, Labor, Social Security, Administrative Litigation) · Capital Market Legislation · Financial Statements and Analysis · Accounting Auditing (Turkish Auditing Standards) · Tax Legislation and Application · Professional Law of Accountants and Financial Advisors.

▸ Every question has a solution
The explanation of the correct answer is revealed as soon as you answer. In calculation-based questions, the solution is shown step-by-step; in legislation questions, the relevant article is indicated. It doesn't just say "correct answer is B," it explains why B is correct and why the other options are wrong.

▸ Eight exam topics, 4,908 solved questions
Financial Accounting (Uniform Accounting System, IFRS/IAS) · Cost Accounting · Law (Commercial, Obligations, Labor, Social Security, Administrative Litigation) · Capital Market Legislation · Financial Statements and Analysis · Accounting Auditing (Turkish Auditing Standards) · Tax Legislation and Application · Professional Law of Accounting and Financial Advisors. ▸ Step-by-step solutions to calculation questions
Equivalent product, general production cost allocation difference, break-even analysis, standard cost variations, activity-based costing, ratio analysis, DuPont, cash flow, depreciation, inventory valuation, rediscounting, VAT declaration, income and corporate tax calculation — all with solutions.

Most calculation questions are variations of the same question type prepared with different numbers.
The application does not present a question type again before other types on that topic are in order.

▸ Journal (T-account) practice
Accounting entry questions are practiced both as multiple choice and interactively: you place the account on the debit or credit side yourself.

▸ Practice exam in the real exam format
Full practice exam with 160 questions (8 topics × 20). If you wish, a session-based (80 questions) or a quick 20-question practice exam. The exam's own rules are reminded: at least 50 points per topic, at least 60 points on average; 4 incorrect answers cancel out 1 correct answer.

▸ Spaced revision
The question you answered incorrectly will reappear after 1, 3, 7, 14, and 30 days using the Leitner box system. You'll remember it just before you forget.

▸ Personal analysis
Your success rate by subject, your weakest topic, and your incorrect notebook are all on one screen.

▸ Offline, ad-free; optional ranking
All questions are on your device. No registration is required; your progress remains on your device. If you participate in the ranking, your nickname and score, and if you are added to the newsletter, your email address will be sent to our server; both are optional and you can unsubscribe at any time.

This application is not affiliated with TÜRMOB, TESMER, or any official institution; it is not an official publication or official exam preparation material. For binding information regarding the exam, please refer to tesmer.org.tr.

Good luck to everyone studying for the proficiency exam.