# スマ簿記3級 vs CPAラーニング

The clearest difference is in-app purchases: CPAラーニング at none against スマ簿記3級's 1. CPAラーニング also leads on ads (none vs shown) and update cadence (every 2 weeks vs every 2 months). On price, device support and iOS requirement there is nothing between them.

Both are free to download. スマ簿記3級 sells 1 in-app purchase, starting at $1.99 per month. CPAラーニング asks for nothing beyond the download.

スマ簿記3級 ships an update every 2 months, CPAラーニング every 2 weeks. The most recent releases landed on October 2, 2026 and November 7, 2026 respectively.

## The numbers

| Metric | スマ簿記3級 | CPAラーニング |
| --- | --- | --- |
| Price | Free | Free |
| Positive reviews | — | 57.1% of reviews |
| In-app purchases | Yes | **No** |
| Ads | Yes | **No** |
| Update frequency | Every 2 months | **Every 2 weeks** |
| Monetization | — | Ad-supported |
| Size | 49 MB | 35 MB |
| Requires iOS | **15.0** | 15.1 |
| Devices | iPhone, iPad, iPod | iPhone, iPad, iPod |
| Age rating | 4+ | 4+ |
| Developer | [Yusuke Murakami](https://appshunter.io/developer/1690939025) | [CPA会計学院](https://appshunter.io/developer/1525075564) |

## What reviewers say

### スマ簿記3級

[App page](https://appshunter.io/ios/app/3-2026/id6449877547)

**Features:** macOS Compatibility, Vision Pro support

**In-app purchases (1)**

| Purchase | Price | Billing |
| --- | --- | --- |
| 集中学習モード | $1.99 | per month |


### CPAラーニング

[App page](https://appshunter.io/ios/app/cpa/id6466132986)

Learn bookkeeping and accounting finance through free video lectures. Covers levels from 3rd to 1st grade bookkeeping, plus practical courses for accounting professionals. Download videos for offline study anytime, anywhere.

**Highlights:** Free video lectures for bookkeeping, Practical courses for accounting professionals, Downloadable videos for offline learning, Covers NISSho Bookkeeping 3rd to 1st grade, Expert lectures by CPAs and tax accountants

**Features:** macOS Compatibility, Vision Pro support

**In-app purchases:** none


## Frequently asked questions

### Is スマ簿記3級 free?

スマ簿記3級 is free to download, with in-app purchases available.

### Is CPAラーニング free?

CPAラーニング is free to download, with no in-app purchases.

### Do スマ簿記3級 or CPAラーニング have ads?

スマ簿記3級 shows ads; CPAラーニング does not.

### Which is updated more often, スマ簿記3級 or CPAラーニング?

スマ簿記3級 ships an update every 2 months, and CPAラーニング every 2 weeks. Most recently, スマ簿記3級 was updated on October 2, 2026 and CPAラーニング on November 7, 2026.

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*Compared by [AppsHunter](https://appshunter.io/) from daily US App Store data. Review summaries are generated from verbatim App Store reviews.*