CPA Exam Pass Rates
CPA Exam Pass Rates Key Takeaways
- TCP continues to lead as the most passable section, with cumulative pass rates above 73% all year — making it an appealing choice regardless of a candidate’s background in tax.
- REG remains a high-performing core section, consistently landing above 60% across all quarters, signaling reliable candidate performance and well-aligned prep resources.
- ISC shows strong upward momentum, climbing significantly throughout 2025, suggesting that both candidates and educators are quickly adapting to this newer discipline section.
- FAR and BAR remain the toughest sections, with both falling below 40% cumulative pass rates — likely due to their analytical depth and heavy accounting focus.
- AUD stays in the middle, fluctuating between 43–49% throughout the year, reflecting moderate difficulty and the importance of targeted preparation.
- 94% of students who meet their SmartPath™ targets in the UWorld CPA Review Course pass the CPA Exam.
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2025 CPA Exam Pass Rates
Here are the official CPA Exam pass rates for the first 2 quarters of 2025, based on AICPA data:
| Section | Q1 2025 | Q2 2025 | Cumulative |
|---|---|---|---|
| AUD (Auditing & Attestation) | 44.30% | 49.05% | 46.92% |
| FAR (Financial Accounting & Reporting) | 41.67% | 43.52% | 42.66% |
| REG (Regulation) | 62.03% | 63.58% | 62.89% |
| BAR (Business Analysis & Reporting) | 37.64% | 47.26% | 43.32% |
| ISC (Information Systems & Controls) | 61.23% | 71.96% | 68.69% |
| TCP (Tax Compliance & Planning) | 74.94% | 80.63% | 78.57% |
The table showcases both Core sections (AUD, FAR, REG) and Discipline sections (BAR, ISC, TCP) under the 2024 CPA Evolution Model
2024 CPA Exam Pass Rates
In 2024, we saw remarkable performances across the four sections. Notably, the pass rate for REG exceeded 63%. The pass rates for AUD and FAR were around 46% and 41%, respectively. The discipline sections also yielded surprising results, with BAR at 41%, ISC at 56%, and TCP achieving an impressive 78% pass rate.
| Section | Q1 | Q2 | Q3 | Q4 | Cumulative |
|---|---|---|---|---|---|
| AUD | 44.63% | 46.58% | 47.80% | 43.54% | 45.79% |
| FAR | 41.92% | 40.58% | 39.82% | 36.80% | 39.59% |
| REG | 63.42% | 63.45% | 62.97% | 60.52% | 62.61% |
| BAR | 42.94% | 40.26% | 40.11% | 33.68% | 38.08% |
| ISC | 50.93% | 57.93% | 61.88% | 56.40% | 58.00% |
| TCP | 82.36% | 75.67% | 72.91% | 72.16% | 73.91% |
2023 CPA Exam Pass Rates
| Section | Q1 | Q2 | Q3 | Q4 | Cumulative |
|---|---|---|---|---|---|
| AUD | 47.01% | 48.24% | 45.64% | 46.41% | 46.75% |
| BEC | 56.98% | 59.16% | 54.90% | 38.17% | 47.44% |
| FAR | 41.82% | 42.78% | 44.08% | 39.36% | 42.12% |
| REG | 58.63% | 59.71% | 59.13% | 54.68% | 57.82% |
Source: https://www.aicpa-cima.com/resources/article/learn-more-about-cpa-exam-scoring-and-pass-rates
As of 2024, the BEC exam section has been retired. At the end of 2023, there was a rush of candidates trying to pass BEC before the CPA Evolution changes took effect. This cramming approach led to a small drop in the cumulative 2023 BEC scores compared to previous years.
What Percentage Pass the CPA Exam the First Time?
The overall pass rate of the CPA Exam hovers around 50%, but how many people pass all four sections—including three core and one discipline—on the first try? About 20%. Around 1 in 2 people will pass a specific section of the exam, and about 1 in 5 will pass each section on their first try.
Learn more about the CPA Exam structure.
CPA Exam Pass Rates by Age
CPA Exam pass rates vary by age, with younger people (recent graduates) faring better than older candidates—sometimes by as much as 20%.
This is likely because older candidates have been out of school longer and have not been in the mindset to study and take tests in quite some time. But, if you have been out of school for a while, fear not! Older candidates who study with UWorld CPA Review do just fine on the exams, it may just take a little extra studying and practice time.
Here's a breakdown of three years of pass rates based on the age of the candidates so you can see where you might fit in.
Source: NASBA candidate performance report
How Is the CPA Exam Scored?
It's important to understand how the exam is scored so you can plan your CPA Exam prep for each section
For each section of the exam, your score will be between 0 to 99. To pass a section, you need a minimum score of 75.
Note that your CPA Exam score is not a percentage, and it should not be interpreted as such. CPA scores are also not curved.
Additionally, your scores for the AUD, FAR, and REG sections are a weighted combination of scores from the multiple-choice questions (MCQs) and task-based simulations (TBSs).
Score Weighting
| Section | Multiple-Choice Questions(MCQs) | Tasked Based Simulations (TBS) |
|---|---|---|
| AUD- Core | 50% | 50% |
| FAR-Core | 50% | 50% |
| REG - Core | 50% | 50% |
| BAR- Discipline | 50% | 50% |
| ISC - Discipline | 60% | 40% |
| TCP- Discipline | 50% | 50% |
Source: AICPA
Some key takeaways on how the CPA Exam is scored:
- Scaled scores on the MCQ and TBS portions of the exam are calculated using formulas that take into account factors such as whether the question was answered correctly and the relative difficulty of each question.
- Scoring is fully automated for all exam components except written communication tasks. Most written communication responses on the retired BEC exam were scored by a computer grading program, which was calibrated using human scorers.
- Pretest questions are included in every exam (they may be multiple-choice questions or task-based simulations) only for the purpose of collecting data.
- Multiple-Choice (MC) Testlets are classified as either medium or difficult based on the average difficulty of the pre-selected panel of questions within that testlet. The first MC testlet is of medium difficulty, and the second testlet may be the same or more difficult depending on the performance in the first testlet. Only the first testlet is adaptive, and all testlets have questions ranging in difficulty.
- According to the AICPA, the CPA Exam passing score is determined by their Board of Examiners (BOE), who consider many factors and input from others like NASBA, consultant psychometricians, the academic community, and licensed CPAs, when making decisions.
For more information read the CPA Exam Frequently Asked Questions.
CPA Exam Score Release
Awaiting your score can be a tense time, but you can find the target release date for scores based on test date by visiting the CPA Exam Score Release Dates page.
94% of Candidates Who Meet Their SmartPath™ Targets Pass with UWorld CPA Review
UWorld's CPA Review Courses are taught by expert instructors like Peter Olinto and Roger Philipp, along with 35+ other in-house instructors dedicated to your success. With detailed answer explanations and challenging practice questions that help you understand, it is no wonder our pass rate is double the average.
Our CPA review materials mimic the actual exam and provide unique, customized questions to improve your scores.
CPA Exam Pass Rates – Frequently Asked Questions (FAQs)
Here are answers to some of the most frequently asked questions about CPA Exam pass rates.
- The CPA pass rate is around 50%.
- Around 50,000 people pass the CPA Exam each year.
- If you fail the CPA Exam, you can retake it as many times you need until you pass. You just have to pass all four sections of the exam within a 30 to 36-month period depending on your state jurisdiction.
- Around 20% of people pass all four parts of the CPA Exam on their first try.
- The CPA Exam has a low pass rate because there is a lot of material covered in the exam and much of it is complex. Studying with a trusted review provider can dramatically increase your chances of passing.