공인회계사 1차 문제은행 - CPA 회계사 모의고사

For the CPA Level 1 Exam, reviewing necessary content in a timely manner is more important than solving a large number of problems.

Prepare for five subjects—Business Administration, Principles of Economics, Corporate Law, Introduction to Tax Law, and Accounting—all in one app. It includes self-produced questions and detailed explanations for each subject, and FSRS calculates the next review time based on your memory status for each question.

[Key Features]

Full-range learning by subject

Learn the five subjects—Business Administration, Principles of Economics, Corporate Law, Introduction to Tax Law, and Accounting—divided by subject and unit. Progress and accuracy rates are displayed for each unit, allowing you to identify and focus on areas you haven't touched yet or your weak points.

Self-produced questions and detailed explanations

We have included study questions across all units tailored to the exam scope and the 5-option multiple-choice format. To ensure you don't just check the answer and move on, we have explained why that answer is correct and why the other options are incorrect.

Mock Exams

Practice the structure of the five subject sessions with a format where you solve 194 questions within 310 minutes. You can check your results based on the passing criteria of an overall average of 60 points or higher and at least 40 points per subject. After completing the exercises, you can review your scores for each subject and the questions you got wrong all at once.

Initial Diagnosis
At the start, a brief diagnosis checks your current skill level. You can determine which subjects to tackle first before beginning your studies.

Question Search
Enter a word you are curious about into the search bar to find related questions immediately. Since the search is conducted across concepts, questions, and answer choices, it will detect the correct answer even if the wording is slightly different.

Selective Study Mode
You can select a range of questions to solve by subject or unit. Turning on "Start with Unsolved Questions" allows you to continue solving problems you haven't touched yet.

Continue Solving
Your progress remains even if you exit the app while solving problems. When you return, you can resume your study from where you left off.

FSRS Smart Review
It extends the review interval for questions you remember well and shows frequently missed questions again sooner. You can study at the point when your memory starts to fade, without having to manually select the problems to review for the day.

Study & Review Notifications

It reminds you of your daily study time and notifies you again when review problems accumulate. You can set the notification times yourself.

Weakness Analysis

Check the correct answer rates by subject and unit at a glance. You can identify your weak areas and proceed directly to solving problems in those units.

Review Box & Error Notes

Gather incorrect answers and problems to review in one place. You can find the problems you need using sorting and filters to solve them immediately, and leave notes on each problem to review the reasons for your confusion.

Review Management

Indicates how many times each problem has been solved. You can continue your review by distinguishing between problems you have reviewed repeatedly and those you are not yet familiar with.

Study Report

Provides a report reviewing your daily study. You can determine your next study session by checking what has improved and what remains to be done.

Learning Statistics and Continuous Study

Check daily problem completion counts, correct answer rate trends, and consecutive study days. You can manage the amount of study accumulated during your commute and spare time at a glance.

Exam Schedule D-Day

Check the remaining days until the upcoming exam directly on the home screen. If you select the session you wish to take, the schedule will be displayed accordingly.

Pre-Exam Checklist

As the exam approaches, a checklist appears on the home screen. You can calmly prepare for the day by checking your supplies and precautions one by one.

Calculator During Solving

You can open the calculator immediately while solving problems. You can handle questions requiring calculations right on the spot without having to exit the app.

Eliminate Options

You can eliminate options you deem incorrect and focus on the remaining ones. You can practice the elimination method used in actual exams.

1:1 Inquiry and FAQ

Check frequently asked questions within the app and ask questions immediately. You can attach photos to your inquiries, and receive notifications when answers are registered.

Font Size Adjustment

You can adjust the font size to make questions and explanations easier to read. You can choose a size that fits your screen and study environment. Light & Dark Themes

You can follow system settings or choose your preferred theme. It is comfortable to view in both bright and dark environments.

Tablet Support

You can study on tablets as well as mobile phones with a layout optimized for large screens.

Offline Learning

You can solve problems even without an internet connection. You can maintain your study flow even on the subway or airplane.

Device Synchronization

Your study records and review schedules are saved once you log in. You can retrieve your existing records and continue studying even if you switch devices.

[Recommended for]

Those preparing for the Certified Public Accountant (CPA) Level 1 exam for the first time

Those preparing for self-study who must create their own study plan

Those who gave up halfway because reviewing incorrect answers was cumbersome

Those who want to utilize short periods between work or classes

[Content Guide]

All questions are study content created in-house based on the exam scope and format. We do not restore or copy public questions from specific exam sessions.

This app is an independent private learning tool designed to assist with studying for the Certified Public Accountant (CPA) First Stage Examination. It is not affiliated with or represented by the Financial Supervisory Service (FSS) or any government or public institution. Please verify the exam schedule and regulations based on the official CPA exam announcements from the FSS as the final standard.

[Usage Options]

Learning features are available for free. If you wish to remove ads and use the app without daily usage limits, you can choose from monthly, 3-month, or 1-year options. Actual payment terms can be checked on the in-app payment screen in the app store.

[Terms of Use]

Terms of Service: https://dayprep.co/hoegyesa1/terms

Privacy Policy: https://dayprep.co/hoegyesa1/privacy

(c) 2026 DAYLAB, contact@daylab.dev

[Content Source and Non-Governmental Information]

This app is an independent private learning tool designed to assist with studying for the Certified Public Accountant (CPA) First Stage Examination. We have no affiliation, sponsorship, or approval relationship with the Financial Supervisory Service or any government or public institution, nor do we represent them. We do not act as agents for government agencies or political organizations, nor do we guarantee passing. Please check the latest announcements from the administering agency below for the exam schedule and detailed criteria.

Official Exam Schedule, Registration, and Exam Guide: https://cpa.fss.or.kr/cpa/main/main.do?menuNo=1200000