CPA Exam Pass Rates by Section
Updated pass rate data for all six CPA exam sections. Use this to prioritize your study plan and set realistic timelines.
Pass rates by section
Based on AICPA reporting data. These represent cumulative pass rates for first-time and repeat candidates.
FAR consistently has the lowest pass rate among CPA sections. It covers a massive amount of material including governmental accounting, not-for-profit accounting, financial statement preparation, and complex transactions. Most candidates recommend taking FAR first while motivation is highest.
AUD tests your understanding of audit planning, evidence gathering, reporting, and professional responsibilities. The section requires strong critical thinking skills and the ability to apply auditing standards to real-world scenarios. Candidates without audit experience often find this section particularly challenging.
REG covers federal taxation for individuals, entities, and property transactions, along with business law and ethics. While the volume of tax law is substantial, candidates with tax experience or strong study habits often perform well. The section rewards structured memorization of tax rules and thresholds.
BAR replaced the former BEC section in the 2024 CPA Evolution. It covers corporate governance, economic concepts, financial management, information technology, and operations management. Many candidates find BAR the most approachable section due to its breadth of business topics rather than deep technical accounting.
ISC is a technology-focused section covering information systems, cybersecurity, data analytics, IT governance, and system development. The pass rate reflects the challenge of applying technology concepts to accounting contexts. Candidates with IT backgrounds tend to perform well, while those without should invest additional study time in cybersecurity and data management.
TCP builds on the tax foundations from REG with deeper coverage of tax planning strategies, entity compliance, property transactions, and state and local tax considerations. Candidates who performed well on REG often find familiar territory here. The section rewards thorough understanding of tax planning strategies across individual and entity contexts.
What the pass rates tell you
A roughly 50% cumulative pass rate means that, on average, half of all CPA candidates fail each section on any given attempt. The exam is designed to be difficult because CPAs hold significant public trust and responsibility.
FAR is the section most candidates fail. At ~44%, FAR has the lowest pass rate because of its enormous content scope. It covers U.S. GAAP for commercial entities, governmental accounting (GASB), not-for-profit accounting, and dozens of specific transaction types. Most study plans recommend tackling FAR first while your energy and commitment are highest.
AUD requires applied judgment, not just memorization. With a ~46% pass rate, AUD challenges candidates to think like an auditor. You need to understand how to plan an engagement, evaluate evidence, and determine the appropriate audit opinion. Candidates without professional audit experience often struggle here.
REG, BAR, and TCP are the most passable sections. Hovering around 55-57%, these sections are still challenging but more structured in their content. REG rewards methodical study of tax rules, BAR (formerly BEC) covers broader business concepts, and TCP builds on REG with deeper tax planning strategies. ISC sits in the moderate-hard range at ~52% due to its technology focus.
How to use pass rate data in your study plan
Start with FAR
FAR has the most content and the lowest pass rate. Tackle it first while your motivation is highest. Allocate 300 to 400 study hours and give yourself 8 to 12 weeks of dedicated preparation.
Respect the 30-month window
Once you pass your first section, the clock starts. Plan your exam order strategically so you are not racing against score expirations. Many candidates take FAR first, then AUD, REG, and BAR.
Practice with realistic simulations
The CPA exam includes task-based simulations (TBS) worth 50% of your score on most sections. Practice exams that include TBS-style questions are critical to passing.
Target 80%+ on practice exams
Consistently scoring above 80% on practice exams correlates strongly with passing. If you are scoring below 70%, invest more study time before scheduling your exam.
Frequently asked questions
What is the overall CPA exam pass rate?
The cumulative CPA exam pass rate across all six sections is approximately 50%. Individual section pass rates range from about 44% for FAR to 57% for BAR and TCP. These rates represent first-time and repeat candidates combined.
Which CPA exam section has the lowest pass rate?
FAR (Financial Accounting and Reporting) consistently has the lowest pass rate at approximately 44%. This is due to its massive volume of content covering governmental accounting, not-for-profit accounting, and complex financial reporting standards.
Has the CPA exam gotten harder?
The CPA Evolution restructured the exam significantly, expanding from four sections to six. BAR replaced BEC, and ISC (Information Systems and Controls) and TCP (Tax Compliance and Planning) were added. The overall difficulty has remained comparable, but the content has shifted toward more applied, real-world scenarios and data analysis.
How many times can you retake a CPA exam section?
You can retake a CPA exam section as many times as needed, but you must wait until the next testing window. There is no lifetime limit on attempts. However, keep in mind the 30-month rolling window: once you pass your first section, you have 30 months to pass the remaining five before scores expire.
What score do you need to pass the CPA exam?
You need a score of 75 or higher on each section to pass. The score is not a percentage; it is a scaled score that accounts for question difficulty. A 75 on the CPA exam roughly corresponds to answering 60 to 65% of questions correctly, depending on the difficulty level of the questions you receive.
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