CPA Exam Pass Rates 2026: Statistics, Trends & What You Need to Score
The CPA (Certified Public Accountant) exam is one of the most challenging professional licensing exams in the United States. With pass rates hovering around 50% per section, understanding what you’re up against is critical for effective preparation.
In January 2024, the CPA exam underwent major changes with the CPA Evolution format — now the established structure every candidate sits. Here’s everything you need to know about current pass rates and what score you need to pass.
CPA Exam Pass Rates by Section (Latest AICPA Data)
Based on the most recent AICPA cumulative data through 2025:
| Core Section | Approx. 2025 Pass Rate |
|---|---|
| AUD (Auditing) | ~50% |
| FAR (Financial Accounting) | ~43% |
| REG (Regulation) | ~64% |
Discipline Sections
| Discipline | Approx. 2025 Pass Rate |
|---|---|
| TCP (Tax Compliance & Planning) | ~80% (highest of all sections) |
| ISC (Information Systems & Controls) | ~50% |
| BAR (Business Analysis & Reporting) | ~40% (lowest of all sections) |
Since January 2024, the CPA exam consists of 3 Core sections (AUD, FAR, REG) plus 1 Discipline section of your choice (BAR, ISC, or TCP). All candidates must pass all 4 sections within a 30-month window.
What Score Do You Need to Pass?
Passing Score: 75
Each section is scored from 0-99, with 75 being the minimum passing score. This is NOT a percentage—it’s a scaled score based on question difficulty.
Score Breakdown
| Score Range | Meaning |
|---|---|
| 75-99 | Passing - you’re done with this section |
| 70-74 | Almost there - likely passed most content areas |
| 60-69 | Close - significant preparation needed |
| Below 60 | Major gaps in understanding |
A score of 75 doesn’t mean you answered 75% of questions correctly. Due to scaling and question weighting, you might answer 65-70% correctly and still pass, or answer 78% correctly and fail. The score reflects difficulty-adjusted performance.
First-Time vs. Repeat Pass Rates
Historical data shows significant differences:
| Attempt | Approximate Pass Rate |
|---|---|
| First-time | 50-55% |
| Second attempt | 45-50% |
| Third+ attempt | 35-45% |
Why the drop? Repeat test-takers often:
- Have gaps in foundational knowledge
- Experience burnout from the process
- Face the 30-month time limit pressure
Which Section Is Hardest?
Based on pass rates and candidate feedback:
1. FAR (Hardest) - ~43% pass rate
- Content: Broadest section covering all GAAP topics
- Challenge: Sheer volume of material (governmental, NFP, consolidations)
- Tip: Most candidates take FAR first while motivation is highest
2. AUD - ~47% pass rate
- Content: Audit procedures, ethics, professional responsibilities
- Challenge: Conceptual questions requiring judgment
- Tip: Best after gaining some audit work experience
3. REG - ~64% pass rate (Highest Core)
- Content: Individual/business tax, business law, ethics
- Challenge: Tax law is testable—but learnable with structure
- Tip: Many find this the most straightforward Core section
4. Discipline Sections - ~40-80% pass rates (wide spread)
- TCP has by far the highest pass rate (~80%) and benefits tax professionals
- ISC sits in the middle (~50%) and is technology-focused
- BAR has the lowest pass rate of any section (~40%) and suits financial reporting specialists
Historical Pass Rate Trends
| Year | AUD | FAR | REG | BEC (Old) |
|---|---|---|---|---|
| 2023 | 49.2% | 43.8% | 61.5% | 61.9% |
| 2022 | 48.7% | 44.5% | 60.4% | 60.1% |
| 2021 | 47.8% | 44.7% | 59.5% | 58.7% |
| 2020 | 47.6% | 46.4% | 58.8% | 61.8% |
Pass rates have remained relatively stable over time, with FAR consistently being the lowest.
Pass Rates by Study Method
While AICPA doesn’t publish official data by study method, prep company surveys suggest:
| Study Method | Estimated Pass Rate |
|---|---|
| Structured review course | 55-70% |
| Self-study only | 35-45% |
| Employer-sponsored prep | 60-75% |
| No preparation | Under 20% |
Candidates using structured review courses like Becker, UWorld, or Gleim pass at significantly higher rates. The investment typically pays for itself in reduced retake costs and faster licensure.
How to Beat the Pass Rates
Based on passing candidates:
1. Study Hours Per Section
| Section | Recommended Hours |
|---|---|
| FAR | 120-150 hours |
| AUD | 80-100 hours |
| REG | 100-120 hours |
| Discipline | 60-80 hours |
2. Key Success Factors
- Consistency: 2-3 hours daily beats weekend cramming
- MCQ Focus: 60-70% of study time on multiple choice
- Practice Sims: Don’t neglect task-based simulations
- Score 80%+: On practice exams before testing
- Fresh Content: Take the exam within 2 weeks of finishing prep
3. First Attempt Strategy
- Take FAR first while energy is highest
- Schedule sections 6-8 weeks apart
- Use your 30-month window strategically
- Don’t rush—a 77 is better than a 74
Best CPA Review Courses
To maximize your chances of passing:
- Becker CPA - Industry leader, highest pass rates
- UWorld CPA - Best explanations, SmartPath technology
- Gleim CPA - Best value, massive question bank
Key Takeaways
- Overall pass rate: ~50% per section
- FAR is the hardest Core: ~43% pass rate (BAR is the lowest overall at ~40%)
- REG is the most passable Core: ~64% pass rate (TCP is highest overall at ~80%)
- Score needed: 75 (not 75%)
- First-timers pass more: ~55% vs ~45% for repeaters
- Review courses help: 55-70% pass rates vs 35-45% self-study
Frequently Asked Questions
What is the CPA exam pass rate?
The CPA exam pass rate varies widely by section. Among Core sections, FAR has the lowest pass rate (~43%) while REG has the highest (~64%). Discipline sections range from BAR (~40%, the lowest of any section) to TCP (~80%, the highest).
What score do you need to pass the CPA exam?
You need a scaled score of 75 or higher on each of the four CPA exam sections. This is not a percentage—it's a difficulty-adjusted score. You might answer 65-70% of questions correctly and still pass due to the scaling formula.
Which CPA exam section is the hardest?
FAR (Financial Accounting and Reporting) is consistently the hardest Core section with a pass rate around 43%, driven by its broad coverage of GAAP, governmental, and nonprofit accounting. Among Discipline sections, BAR is even tougher at roughly 40%. Most candidates recommend taking FAR first.
How many times can you take the CPA exam?
There's no limit to how many times you can take the CPA exam, but you must pass all 4 sections within a 30-month rolling window. If a section expires before you pass all four, you must retake it.
Do most people pass the CPA exam on their first try?
About 50-55% of first-time candidates pass each section. However, passing all four sections on the first attempt is less common—estimates suggest only 20-30% of candidates pass all sections without any retakes.
How long should you study for the CPA exam?
Most candidates study 300-400 total hours across all four sections: FAR (120-150 hours), AUD (80-100 hours), REG (100-120 hours), and their Discipline section (60-80 hours). This typically takes 6-12 months while working full-time.
Is the CPA exam harder than the bar exam?
The CPA and bar exams test different skills and are difficult to compare directly. The CPA exam has a lower per-section pass rate (~50%) than most state bar exams (~60-70%), but the CPA allows more attempts and has a longer time window.
What happens if I fail a CPA exam section?
If you fail a section, you can retake it in the next testing window. You'll receive a score report showing areas of weakness. Many candidates who fail with scores in the 70-74 range pass on their second attempt with focused review.