1Essay and calculation
Accounting / Auditing
Professional reasoning and calculations.
Descriptive / calculation
Japan Examination Pathway
Japan Certified Public Accountant Examination Center
Short-answer core subjects and essay subjects/elective remain separate.
Exam, level, subject or stage selector
Choose the correct Japanese examination, subject or stage
Each route preserves its published subject or stage structure. JLPT levels, EJU selections, national professional examinations, legal essays/orals and public-service later stages remain separately organised.
Essay Examination
Essay work must use current accounting, audit, tax and corporate-law rules.
80Structured resources
NoneObjective conversion
RequiredCurrent law check
2Essay and application
Tax Law / Corporate Law
Current legal and tax analysis.
Descriptive
3Choose one
Elective
Business administration, economics, civil law or statistics.
Descriptive / calculation
Format, stage and authority safeguards
What this Japan route keeps separate and verifiable
✓
Only original TestInFlow practice material is bundled; no recalled, leaked or copied live examination content is included.
✓
The current application guide, candidate notice, syllabus and instructions issued by the Certified Public Accountants and Auditing Oversight Board remain the final authority.
✓
Writing, oral, interview, clinical, practical and university-specific second-stage assessments remain separate from objective banks.
Practice library
CPA Examination structured resources
Resources below use the correct response type, time, word limit, answer key, sample answer, transcript/audio field, and scoring rubric where applicable.
Accounting
Professional Essay
Japan CPA Essay Practice 1: Accounting
Japan CPA essay practice in Accounting: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 9: Accounting
Japan CPA essay practice in Accounting: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 17: Accounting
Japan CPA essay practice in Accounting: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 25: Accounting
Japan CPA essay practice in Accounting: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 33: Accounting
Japan CPA essay practice in Accounting: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 41: Accounting
Japan CPA essay practice in Accounting: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 49: Accounting
Japan CPA essay practice in Accounting: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 57: Accounting
Japan CPA essay practice in Accounting: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 65: Accounting
Japan CPA essay practice in Accounting: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 73: Accounting
Japan CPA essay practice in Accounting: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Auditing
Professional Essay
Japan CPA Essay Practice 2: Auditing
Japan CPA essay practice in Auditing: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 10: Auditing
Japan CPA essay practice in Auditing: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 18: Auditing
Japan CPA essay practice in Auditing: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 26: Auditing
Japan CPA essay practice in Auditing: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 34: Auditing
Japan CPA essay practice in Auditing: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 42: Auditing
Japan CPA essay practice in Auditing: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 50: Auditing
Japan CPA essay practice in Auditing: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 58: Auditing
Japan CPA essay practice in Auditing: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 66: Auditing
Japan CPA essay practice in Auditing: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 74: Auditing
Japan CPA essay practice in Auditing: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Tax Law
Professional Essay
Japan CPA Essay Practice 3: Tax Law
Japan CPA essay practice in Tax Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 11: Tax Law
Japan CPA essay practice in Tax Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 19: Tax Law
Japan CPA essay practice in Tax Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 27: Tax Law
Japan CPA essay practice in Tax Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 35: Tax Law
Japan CPA essay practice in Tax Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 43: Tax Law
Japan CPA essay practice in Tax Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 51: Tax Law
Japan CPA essay practice in Tax Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 59: Tax Law
Japan CPA essay practice in Tax Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 67: Tax Law
Japan CPA essay practice in Tax Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 75: Tax Law
Japan CPA essay practice in Tax Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Corporate Law
Professional Essay
Japan CPA Essay Practice 4: Corporate Law
Japan CPA essay practice in Corporate Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 12: Corporate Law
Japan CPA essay practice in Corporate Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 20: Corporate Law
Japan CPA essay practice in Corporate Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 28: Corporate Law
Japan CPA essay practice in Corporate Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 36: Corporate Law
Japan CPA essay practice in Corporate Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 44: Corporate Law
Japan CPA essay practice in Corporate Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 52: Corporate Law
Japan CPA essay practice in Corporate Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 60: Corporate Law
Japan CPA essay practice in Corporate Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 68: Corporate Law
Japan CPA essay practice in Corporate Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 76: Corporate Law
Japan CPA essay practice in Corporate Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Business Administration
Professional Essay
Japan CPA Essay Practice 5: Business Administration
Japan CPA essay practice in Business Administration: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 13: Business Administration
Japan CPA essay practice in Business Administration: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 21: Business Administration
Japan CPA essay practice in Business Administration: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 29: Business Administration
Japan CPA essay practice in Business Administration: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 37: Business Administration
Japan CPA essay practice in Business Administration: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 45: Business Administration
Japan CPA essay practice in Business Administration: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 53: Business Administration
Japan CPA essay practice in Business Administration: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 61: Business Administration
Japan CPA essay practice in Business Administration: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 69: Business Administration
Japan CPA essay practice in Business Administration: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 77: Business Administration
Japan CPA essay practice in Business Administration: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Economics
Professional Essay
Japan CPA Essay Practice 6: Economics
Japan CPA essay practice in Economics: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 14: Economics
Japan CPA essay practice in Economics: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 22: Economics
Japan CPA essay practice in Economics: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 30: Economics
Japan CPA essay practice in Economics: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 38: Economics
Japan CPA essay practice in Economics: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 46: Economics
Japan CPA essay practice in Economics: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 54: Economics
Japan CPA essay practice in Economics: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 62: Economics
Japan CPA essay practice in Economics: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 70: Economics
Japan CPA essay practice in Economics: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 78: Economics
Japan CPA essay practice in Economics: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Civil Law
Professional Essay
Japan CPA Essay Practice 7: Civil Law
Japan CPA essay practice in Civil Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 15: Civil Law
Japan CPA essay practice in Civil Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 23: Civil Law
Japan CPA essay practice in Civil Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 31: Civil Law
Japan CPA essay practice in Civil Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 39: Civil Law
Japan CPA essay practice in Civil Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 47: Civil Law
Japan CPA essay practice in Civil Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 55: Civil Law
Japan CPA essay practice in Civil Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 63: Civil Law
Japan CPA essay practice in Civil Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 71: Civil Law
Japan CPA essay practice in Civil Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 79: Civil Law
Japan CPA essay practice in Civil Law: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions…
0 marks100 minOpen →
Statistics
Professional Essay
Japan CPA Essay Practice 8: Statistics
Japan CPA essay practice in Statistics: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 16: Statistics
Japan CPA essay practice in Statistics: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 24: Statistics
Japan CPA essay practice in Statistics: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 32: Statistics
Japan CPA essay practice in Statistics: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 40: Statistics
Japan CPA essay practice in Statistics: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 48: Statistics
Japan CPA essay practice in Statistics: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 56: Statistics
Japan CPA essay practice in Statistics: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 64: Statistics
Japan CPA essay practice in Statistics: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 72: Statistics
Japan CPA essay practice in Statistics: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →
Professional EssayJapan CPA Essay Practice 80: Statistics
Japan CPA essay practice in Statistics: solve a multi-part professional problem, show calculations or legal/audit reasoning where relevant, and state assumptions clearly.
0 marks100 minOpen →