CPA Universe
AI-powered CPA exam preparation. Adaptive study pipeline, knowledge graph, and spaced repetition — governed by responsibility gates that ensure readiness before test day.
Overall Progress
Target
CPA
Licensed Accountant
4 Sections, Unified Preparation System
EXAM SECTIONS
Each exam section orbits the central goal. Master all four to achieve licensure. MARIA OS treats each section as a Planet with its own knowledge topology.
All four sections must be passed. No averaging. Each is an independent gate.
“Do not study everything at once. Map the territory first. Then conquer planet by planet.”
Dependency-Aware Study Graph15 knowledge nodes mapped with cross-section dependencies.
Key Dependencies
Section Topology
Financial
4 nodes
Auditing
4 nodes
Regulation
4 nodes
Business
3 nodes
Study Order Formula
Study foundations first. Dependencies determine optimal order.
15 topics. 12 dependencies. 15 knowledge nodes mapped with cross-section dependencies.
6-Stage Adaptive Study PipelineDiagnose. Execute. Gate. Loop.
Every study cycle is a pipeline with structured stages. No stage can be skipped. The Review Gate enforces readiness before advancing.
Take diagnostic exam to identify knowledge gaps. Map current mastery across all 4 sections.
26
14
Weekly Schedule
if score ≥ 75: advance | else: loop(diagnose)
The pipeline is a deterministic state machine. Gate failure always loops back.
Spaced Repetition
Mastered topics move to longer intervals. Weak topics stay short.
“The pipeline does not care about effort. It only cares about score. Loop until mastery.”
Fast and Slow Learning LoopsPractice Drives Tactics. Exams Drive Strategy.
Fast Loop
Daily Practice
Slow Loop
Mock Exam Cycles
MCQ → Score → Review → Adjust
Minutes – Hours
Mock → Analyze → Replan → Execute
Weeks – Months
Score Convergence Trajectory
Score converges toward practice performance. α prevents overreaction to single sessions.
“One loop corrects errors. The other corrects strategy. Both must converge.”
8 Checks Before You Sit the ExamPass Every Check, Or Loop Back.
Before scheduling the real exam, every dimension must clear the threshold. The worst score decides. No averaging. No exceptions.
Uses min_i, not average. One weak section blocks the entire attempt.
Gate Check Matrix
Latest mock exam average
79
≥75
Latest mock exam average
76
≥75
Latest mock exam average
82
≥75
Latest mock exam average
71
≥75
Std dev across last 5 mocks
3.2
≤5
% of topics studied at least once
98%
≥95%
Topics below 60% accuracy
3
≤2
Time remaining to pass all 4
11mo
>6mo
Gate Result
ALMOST
BAR section below threshold. 1 more cycle required.
All sections ≥75, consistency verified, full coverage. Schedule the exam.
1-2 sections below threshold or weak topics remaining. One more cycle.
Multiple failures or insufficient coverage. Return to Study Pipeline.
18-Month Rolling Window
All 4 sections must be passed within 18 months. First passed section starts the clock.
“The gate exists to protect you from premature attempts. Failed exams cost time and money. The gate costs neither.”