[Answer Report] CPA Accounting Institute releases answer key for the 2nd Reiwa 8 CPA Short-Answer Exam

CPA Accounting Institute, a CPA certification school operated by CPA Excellent Partners, Inc. (Headquarters: Shinjuku-ku, Tokyo; CEO: Kensuke Kunimi), produced 1,092 successful candidates in the 2025 CPA examination (out of 1,636 total successful candidates), accounting for 66.7% of the total, and has achieved its highest number of successful candidates for 10 consecutive years.

On May 24, 2026 (Sun), the institute published the answer key page for the "2nd Reiwa 8 CPA Short-Answer Exam" on its website.

## Overview and Background of the Answer Report

The "short-answer exam" of the CPA examination is a crucial hurdle for many candidates to test the results of their long-term efforts. To assist candidates in "accurate and swift self-grading" and "building future learning strategies," which are most needed after the exam, CPA Accounting Institute releases answer reports on the day of the exam.

This page offers more than just answers; it provides detailed analysis of each subject by the institute's instructors and content that helps candidates take their next step with confidence.

## Key Content Features

- Answer Report & Automatic Grading Service "Web Survey for the Main Exam"
Answers will be released sequentially on the day of the exam. The institute provides an automatic grading service where candidates can instantly see their results by inputting their answers, powerfully supporting candidates in self-grading.

- Answer Explanation PDF
Detailed explanations optimized for review will be published sequentially on the page, covering information useful for future exam preparation.

- In-depth Commentary and Borderline Prediction Videos by Instructors
The institute's experienced instructors will release video commentaries and analysis for each subject on May 24. Videos predicting the difficulty level and borderline scores for each subject are scheduled for release on May 27 (Wed).