CPA Exam Pass Rates
*UWorld candidates who meet SmartPath performance benchmarks achieve an impressive 90% average pass rate across all sections of the CPA Exam — a figure that substantially exceeds the overall candidate average.
CPA Exam Pass Rates Key Takeaways
- The average CPA Exam pass rate is around 50%.
- REG and TCP remain the highest-performing exam sections.
- FAR and BAR continue to post the lowest pass rates.
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2026 CPA Exam Pass Rates
In Q2 2026, five of six CPA Exam sections improved from Q1, with FAR the lone decliner at 42.47%. BAR was the standout mover, rising 4.3 points to 45.62%, its best quarter since Q2 2025, while REG posted its strongest performance under CPA Evolution at 66.87%. AUD improved in Q2 for the third consecutive year to 49.38%. At the mid-year point, five of six sections are tracking above their 2025 full-year averages, with only ISC roughly flat.
| Section | Q1 | Q2 | Cumulative |
|---|---|---|---|
| AUD | 47.80% | 49.38% | 48.65% |
| FAR | 43.46% | 42.47% | 42.95% |
| REG | 66.65% | 66.87% | 66.78% |
| BAR | 41.30% | 45.62% | 43.64% |
| ISC | 66.79% | 67.98% | 67.45% |
| TCP | 79.28% | 79.75% | 79.53% |
2025 CPA Exam Pass Rates
In 2025, TCP (77.65%) and ISC (67.79%) were the easiest CPA Exam sections, while BAR (41.94%) and FAR (42.12%) were the hardest, with pass rates in the low 40s. AUD recovered slightly to 48.21%, and REG remained the strongest Core section at 63.12%. Overall, the Discipline sections (especially TCP) continued to outperform the Core sections, and the data reinforced that FAR and BAR remain the biggest hurdles for most candidates.
| Section | Q1 | Q2 | Q3 | Q4 | Cumulative |
|---|---|---|---|---|---|
| AUD | 44.30% | 49.05% | 50.03% | 48.78% | 48.21% |
| FAR | 41.67% | 43.52% | 43.07% | 40.20% | 42.12% |
| REG | 62.03% | 63.58% | 66.05% | 60.73% | 63.12% |
| BAR | 37.64% | 47.26% | 39.46% | 39.71% | 41.94% |
| ISC | 61.23% | 71.96% | 66.91% | 66.75% | 67.79% |
| TCP | 74.94% | 80.63% | 76.68% | 76.72% | 77.65% |
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% |
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.
Source: https://www.aicpa-cima.com/resources/article/learn-more-about-cpa-exam-scoring-and-pass-rates
CPA Exam Pass Rates for 2021 and 2022
It takes a lot of study and practice to pass the CPA Exam, but you can do it. Below, we break down pass rates by section, year, and quarter so you can get an idea of how you might perform. Please note that the statistics reflect the old exam structure.
Overall, nearly 50% of candidates passed all sections in 2021 and 2022, with some sections having much higher pass rates closer to 60%.
In 2021 and 2022, the CPA rates show that more candidates passed the BEC section than any other, with FAR having the lowest CPA Exam pass rates across the board. Thus, you may conclude that FAR is the hardest section to pass and BEC was the easiest.
Students are often better at studying and test-taking after completing other sections. Keep that in mind as you schedule your exam and decide whether to tackle the hardest or easiest CPA Exam section first, and consider building a personal schedule that takes into account that the FAR section has the most study content.
2022 Pass Rates
| Section | Q1 | Q2 | Q3 | Q4 | Cumulative |
|---|---|---|---|---|---|
| AUD | 47.35% | 49.13% | 48.67% | 47.21% | 47.90% |
| BEC | 57.33% | 61.53% | 59.91% | 60.30% | 59.85% |
| FAR | 45.95% | 45.66% | 44.30% | 40.67% | 43.76% |
| REG | 60.03% | 61.25% | 61.78% | 56.41% | 59.85% |
2021 Pass Rates:
| Section | Q1 | Q2 | Q3 | Q4 | Cumulative |
|---|---|---|---|---|---|
| AUD | 48.56% | 50.49% | 47.21% | 45.04% | 47.98% |
| BEC | 62.16% | 63.31% | 61.73% | 60.27% | 61.94% |
| FAR | 46.64% | 42.63% | 47.33% | 40.70% | 44.54% |
| REG | 59.29% | 58.81% | 63.12% | 57.78% | 59.88% |
CPA Exam Rates: Breaking Down Each Section
The CPA Evolution model is now in its third year, requiring all candidates to pass three Core sections plus one Discipline section. Through the first half of 2026, pass rates continue to follow familiar patterns. REG and TCP remain the highest-performing sections, while FAR and BAR continue to post the lowest pass rates.
The three Core sections are:
- Business Analysis and Reporting (BAR)
- Information Systems and Controls (ISC)
- Tax Compliance and Planning (TCP)
Candidates also choose one Discipline:
- Auditing and Attestation (AUD)
- Financial Accounting and Reporting (FAR)
- Regulation (REG)
Let’s look at how each section compares.
AUD CPA Exam Pass Rates
Through Q2 2026, AUD maintained a pass rate of approximately 48%, placing it in the middle of the Core sections.
Although AUD isn't as calculation-heavy as FAR, many candidates find it challenging because questions often require evaluating multiple plausible answers and selecting the best response. Success in AUD depends as much on professional judgment as technical knowledge.
FAR CPA Exam Pass Rates
Through Q2 2026, FAR continued to have one of the lowest CPA Exam pass rates at approximately 42%.
FAR has historically been considered one of the most demanding sections because it covers the broadest range of accounting topics. Candidates must master extensive technical content while applying it to both multiple-choice questions (MCQs) and task-based simulations (TBSs).
REG CPA Exam Pass Rates
REG maintained one of the strongest Core section pass rates through Q2 2026 at approximately 63%.
The section focuses on federal taxation, business law, and ethics. While candidates often find the material more manageable than FAR, staying current with tax law changes and understanding how concepts apply in practice remain essential for success.
BAR CPA Exam Pass Rates
BAR continued to post one of the lowest pass rates among all CPA Exam sections, at approximately 42% through Q2 2026.
BAR builds on many advanced financial accounting concepts introduced in FAR while adding more analytical and reporting-focused content. Candidates who enjoy financial reporting and data analysis often gravitate toward this Discipline, but it remains one of the more challenging options.
TCP CPA Exam Pass Rates
TCP once again recorded the highest pass rate of any CPA Exam section, at approximately 78% through Q2 2026.
It's important to note that this doesn't necessarily make TCP the "easiest" section. Many candidates who choose TCP already have an interest or background in taxation, which likely contributes to its consistently high pass rates.
ISC CPA Exam Pass Rates
ISC continued to perform well through Q2 2026, with a pass rate of approximately 68%, making it the second-highest Discipline section.
ISC emphasizes information systems, internal controls, cybersecurity, and data governance. As organizations continue to rely more heavily on technology, candidates with experience or interest in IT and audit-related topics often find this Discipline a good fit.
What Percentage of Candidates 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 tend to be higher among younger candidates, particularly recent graduates, than among those who have been out of school for several years. One reason may be that recent graduates are still accustomed to studying, taking exams, and retaining academic material.
If you’ve been away from the classroom for a while, don’t be discouraged. Many experienced professionals pass the CPA Exam with the right preparation. You may simply need a bit more time to refresh foundational concepts and build back your study routine. UWorld CPA Review is designed to help candidates at every stage of their careers succeed.
Here’s a breakdown of three years of pass rates based on the age of the candidates:
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 MCQs and TBSs.
| Score Weighting | ||
|---|---|---|
| Section | MCQs | 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.
- Pretest questions are included in every exam (consisting of MCQs or TBSs) 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 American Institute of Certified Public Accountants (AICPA®), the CPA Exam passing score is determined by the Board of Examiners (BOE), which considers many factors and input from others, such as National Association of State Boards of Accountancy (NASBA), consultant psychometricians, the academic community, and licensed CPAs, when making decisions.
Past CPA Exam Pass Rates and Trends for 2020 and 2019
For more insights into how candidates have done historically on the CPA Exam, check out the charts below for data from 2020 and 2019.
2020 CPA Exam Pass Rate
| Section | Q1 | Q2 | Q3 | Q4 | Cumulative |
|---|---|---|---|---|---|
| AUD | 47.97% | 65.29% | 56.89% | 47.50% | 52.84% |
| BEC | 61.76% | 76.92% | 69.89% | 60.77% | 65.56% |
| FAR | 46.37% | 62.86% | 55.67% | 43.53% | 49.98% |
| REG | 55.42% | 74.97% | 66.12% | 58.00% | 62.29% |
2019 CPA Exam Pass Rates
For 2019, BEC is consistently again the section with the highest pass rate, with the second quarter also performing well overall. It should be noted that for all sections, the second and third quarter had higher pass rates than their first and fourth counterparts.
| Section | Q1 | Q2 | Q3 | Q4 | Cumulative |
|---|---|---|---|---|---|
| AUD | 48.56% | 55.11% | 51.94% | 47.88% | 51.01% |
| BEC | 58.00% | 59.74% | 63.04% | 58.61% | 59.98% |
| FAR | 44.43% | 49.37% | 50.29% | 40.57% | 46.31% |
| REG | 50.23% | 58.66% | 58.41% | 55.89% | 56.34% |
Source: AICPA
CPA Exam Pass Rates Past Trends
While scores can vary from year to year and quarter to quarter, it can be helpful to see the overall picture of CPA Exam pass rates by looking at trends. This can give you a more accurate view of what your chances are of passing.
Overall, from 2017 to 2023, AUD and REG pass rates increased slightly each year, while the BEC and FAR sections had larger jumps between 2017 and 2018. They leveled off and then increased again in 2020 (likely due to factors caused by the COVID-19 pandemic like fewer candidates taking the exam).
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.
CPA Pass Rates by University
The National Association of State Boards of Accountancy (NASBA) reports information on the top universities with large accounting programs and the highest CPA pass rates. Those CPA pass rates by school are:
- University of Texas at Austin — 89.5% pass rate
- Brigham Young University — 89.4% pass rate
- Wake Forest University — 88.8% pass rate
- Boston College — 88.3% pass rate
- University of Michigan-Ann Arbor — 88.2% pass rate
- University of Florida — 86.4% pass rate
- University of Virginia — 84.8% pass rate
- Texas A&M University — 82.9% pass rate
- University of Wisconsin-Madison — 82.9% pass rate
90% of Candidates 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 9,000 challenging practice questions that help you understand, it is no wonder our pass rate far exceeds the national 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)
- The CPA pass rate is around 50%.
- According to NASBA, in 2023 roughly 85,000 candidates took the exam, and 20,036 candidates passed their final remaining section — meaning about 20,000 people finished the full exam that year.
- If you fail the CPA Exam, you can retake it as many times as you need until you pass. You just have to pass all four sections of the exam within an 18- to 30-month period, depending on your state jurisdiction.
- Around 20% of people pass all four parts of the CPA Exam on their first try, while around 1 in 2 people pass any single section on their first try. This 20% figure refers to candidates who pass all sections they've attempted on the first try for each section, not necessarily all within one testing period, since candidates usually don't sit for all four sections simultaneously.
- The CPA Exam has a low pass rate because it covers an enormous volume of technical material spanning auditing, financial reporting, regulation, and a chosen discipline. Preparing for the exam requires not just memorization but the ability to apply complex concepts under timed, high-pressure conditions. Add in the fact that many candidates are studying while working full-time, and it's easy to see why passing all sections isn't easy.
- That's where a trusted review course provider makes the difference. Rather than trying to piece together your own study plan from scattered resources, a good provider delivers content that's fully updated and aligned to the current AICPA Exam Blueprints, organized into a structured system designed to walk you through every topic. Instead of guessing what to study next, you get a clear, guided path from your first practice question to exam day, which is exactly the kind of structure that turns a low-odds exam into a manageable one.