You can access both CPA exam tutorials and sample tests at http://cpa-exam.org. These tutorials and sample tests are provided by the American Institute of Certified Public Accountants (AICPA).
These are the most accurate and up-to-date exam tutorials. Take both the tutorial and the sample tests several times. Do the tutorials until you are comfortable with the material they are presenting.
When you are taking the CPA exam, it's important to read the instructions. Take breaks between sections but keep your timer running. If you need to take a break, make it a quick one. The maximum amount of time you can take for a break is 10 minutes.
For all of the exams but the BEC, you take three separate multiple choice sections and two simulations. The BEC does not have any simulations as of 2009; it solely consists of three multiple choice sections.
The amount of time you have to take each test differs. Be aware of how long you have to take your test and keep track. You are not allowed to wear a watch in the testing center, but there should be a clock on the wall. There is a timer on the computer you are using to take the test, but for some people it can be easier to keep track by the clock.
You start each exam with the multiple choice questions. Once you complete these, you are redirected to the simulations. The simulations take much longer than the multiple choice sections, so allow more time for them.
Study hard for each test. Register to take only one test at a time to allow yourself the best chance to succeed. CPA Examsaver is a very good study tool that provides thousands of multiple choice questions to help you be prepared for the exam. You can also purchase classes if you prefer to study in a classroom setting with set lessons and homework. There are many different study resources that allow you to study in the way that works best for you.