The CPA exam pass rate hovers around 50% per section, but that figure hides big swings: REG and TCP pass at 60-79%, while FAR and BAR sit closer to 40-48%.
There’s no single combined pass rate for all four sections since candidates sit them individually, but the weighted average across Core and Discipline sections typically lands between 45% and 55% annually.
CPA Evolution reshaped these numbers in 2024 by splitting the old BEC section into three Discipline options (BAR, ISC, TCP), so this guide focuses on post-2024 data for relevance.
For the full requirements behind these numbers, see our CPA requirements guide; this article covers pass rates, the passing score, tips to pass each section and how difficult the exam really is compared to other finance credentials.
Quick summary
- CPA pass rates by section (2025 cumulative): AUD 48%, FAR 42%, REG 63%, BAR 42%, ISC 68%, TCP 78%
- Q1 2026 rates: AUD 48%, FAR 43%, REG 67%, BAR 41%, ISC 67%, TCP 79%
- Passing score is a fixed scaled score of 75 (0-99 scale), not a raw percentage correct
- FAR and BAR are consistently the hardest sections; TCP and ISC are the most forgiving
- You have a 30-month rolling window (36 in Indiana, South Carolina and Washington) to pass all four sections once you pass your first
What are the CPA exam pass rates in 2026?
Every CPA candidate sits four sections: three mandatory Core sections (AUD, FAR, REG) and one Discipline section of their choice (BAR, ISC or TCP).
AICPA releases pass rates quarterly, and the two most recent complete data sets are the 2025 full-year cumulative and Q1 2026:
| Section | 2025 cumulative | Q1 2026 | Range since 2024 |
|---|---|---|---|
| AUD (Auditing) | 48% | 48% | 44-50% |
| FAR (Financial Accounting) | 42% | 43% | 37-44% |
| REG (Regulation) | 63% | 67% | 60-66% |
| BAR (Business Analysis) | 42% | 41% | 34-47% |
| ISC (Info Systems & Controls) | 68% | 67% | 51-72% |
| TCP (Tax Compliance) | 78% | 79% | 72-82% |
Source: AICPA quarterly pass rate releases.
FAR and BAR need the most study time by a clear margin. If you’re weighing which provider to lean on for those two sections specifically, our best CPA study material comparison breaks down which courses handle FAR and BAR’s content depth best.
FAR is also the section our free CPA study planner sign-ups skew toward most heavily, well ahead of AUD and REG. That’s partly self-selection since FAR is the section most candidates tackle first and the one most likely to send someone looking for a structured plan, but it lines up with FAR’s persistently low pass rate: it’s the section candidates most often feel they need external help to get through.
What is the CPA exam passing score?
The CPA passing score is 75 on a scaled 0-99 range, and this figure is fixed. It doesn’t move based on how other candidates perform in a given testing window, unlike a curve. A scaled score of 75 represents the same standard of minimal competence whether you sat in January or November.
This is different from a raw percentage of questions answered correctly. AICPA weights questions by difficulty when calculating your scaled score, so two candidates who answered a different number of questions correctly could both score exactly 75 if their exam forms had different difficulty profiles. A pass rate, in turn, is simply the share of candidates who hit that 75+ threshold in a given period.
What are the CPA Core section pass rates (AUD, FAR, REG)?
AUD has run 44-50% since 2024 and sits at 48% for both 2025 cumulative and Q1 2026.
FAR is the lowest of the three Core sections, ranging 37-44% historically and landing at 42-43% most recently.
REG posts the highest Core pass rate by a wide margin, running 60-66% since 2024 and climbing to 67% in Q1 2026.
AUD (Auditing and Attestation)
| Quarterly pass rate range since 2024 | 43.5%-50.0% |
| Key exam section topics and format | AUD focuses on the principles and procedures of auditing and attestation engagements. It covers U.S. Generally Accepted Auditing Standards (GAAS), professional responsibilities, ethics, internal controls, and the various types of audit reports. The section requires candidates to apply professional judgment and critical thinking to evaluate audit evidence, identify risks, and understand the entire audit process from planning to reporting. This exam section includes both MCQs and TBSs. |
| Known for | Frequently described as less about rote memorization and more about “thinking like an auditor” and understanding the logic behind the rules, i.e. application is key. The language in AUD questions is often perceived as nuanced and tricky, leading to it being called “subjective” or “vague” by some. Many candidates find internal controls, assertions, and understanding different types of engagements challenging. While directly relevant for audit careers, it’s also crucial for understanding financial statement credibility. |
| Tips to pass this CPA section | Truly understand the “why” behind audit procedures, the subtle differences between various reports, and the flow of an audit. Practice MCQs extensively to internalize the question style, focusing on understanding relationships between concepts, and developing strong critical thinking skills. |
FAR (Financial Accounting and Reporting)
| Quarterly pass rate range since 2024 | 36.8%-43.5% |
| Key exam section topics and format | Arguably the most extensive CPA exam section, FAR covers a broad array of complex financial accounting topics. This includes U.S. GAAP, IFRS consolidations, business combinations, and specialized accounting for governmental (GASB) and not-for-profit (NFP) entities. The format heavily emphasizes Task-Based Simulations (TBSs) alongside Multiple Choice Questions (MCQs), demanding not just memorization but a deep application of intricate rules. |
| Known for | Often cited as the ‘most difficult’ CPA exam section due to overwhelming volume and the sheer depth of detail required for mastery. Most candidates find GASB/NFP particularly challenging due to their unique rules that deviate significantly from standard corporate accounting. The TBSs are seen as highly complex, demanding strong analytical and research skills to navigate the authoritative literature. |
| Tips to pass this CPA section | Many candidates advise tackling FAR first to get the toughest section out of the way. Allocate the most study hours (often 150-200+) to this section, practice TBSs religiously, and accepting that perfect memorization is impossible – focus on conceptual understanding. |
FAR is also the section our CPA study planner sign-ups skew toward most heavily, well ahead of AUD and REG.
That lines up with FAR’s persistently low pass rate: it’s the section candidates most often feel they need a structured plan to get through, and many deliberately sit it first while academic knowledge is still fresh, before moving into the CPA requirements that assume this content as a foundation.
REG (Regulation)
| Quarterly pass rate range since 2024 | 60.4%-66.65% |
| Key exam section topics and format | REG primarily covers federal taxation for individuals, corporations, partnerships, and property transactions, alongside business law concepts (e.g., contracts, agency, secured transactions) and professional ethics. It tests the candidate’s ability to apply complex tax rules and legal principles to diverse scenarios. This section is composed of both MCQs and TBSs. |
| Known for | Often the highest Core section pass rate, and seen as the most “learnable” Core section due to its highly rules-based nature, i.e. more memorization, less application. While the sheer volume of tax law is substantial, it’s quite feasible to pass by putting in the study hours as it is a lot of remembering and rule applications. The calculations are generally straightforward compared to FAR. Many candidates, especially those with a background or interest in tax, find REG to be more engaging and structured. |
| Tips to pass this CPA section | Creating mnemonics for tax rules, doing countless practice problems to solidify application, and focusing on the most heavily tested areas within tax law. |
What are the CPA Discipline section pass rates (BAR, ISC, TCP)?
The Discipline sections, introduced with CPA Evolution, allow candidates to specialize in an area. These pass rates offer insights into their relative difficulty and candidate preferences.
BAR is the lowest-passing Discipline section at 41-42% in 2025-Q1 2026, running 34-47% since 2024. ISC sits in the middle at 67-68%, ranging 51-72% since 2024. TCP is consistently the highest at 78-79%, with a 72-82% range since 2024.
Interestingly, NASBA released the split of candidates’ choices of Discipline sections for Q4 2024 as follows:
Let’s look at each Discipline section’s historical CPA pass rates in turn:
BAR (Business Analysis and Reporting)
| Quarterly pass rate range since 2024 | 33.7%-47.3% |
| Key exam section topics and format | BAR delves deeper into complex financial reporting, governmental accounting, and business analysis, significantly expanding on concepts introduced in FAR. It covers advanced financial statement analysis, highly technical accounting and reporting topics, and in-depth governmental accounting standards for state and local governments. The section features a mix of MCQs and demanding TBSs, often requiring intricate application, calculation, and interpretation of financial data. |
| Known for | Widely recognized as the most challenging Discipline section, often directly labeled as “FAR Part 2” due to its substantial overlap and advanced treatment of FAR topics, particularly governmental accounting. Consistently the lowest pass rates across all sections reinforces its demanding nature. Highly relevant for those pursuing careers in financial reporting, technical accounting, or financial analysis. |
| Tips to pass this CPA section | A very strong mastery of FAR is crucial for success in BAR. So, don’t attempt BAR until FAR foundation is strong. Allocate lots of study hours to this section and assume it is similar in difficulty to FAR. |
ISC (Information Systems and Controls)
| Quarterly pass rate range since 2024 | 50.9%-72.0% |
| Key exam section topics and format | ISC focuses on the intersection of information systems and internal controls within an accounting context. Topics include information security, IT governance, data management, data analytics, business processes, and Systems and Organization Controls (SOC) reports. This section integrates technology, business processes, and audit concepts. It primarily uses MCQs and TBSs. |
| Known for | Often perceived as one of the more “approachable” or “logical” Discipline sections, especially for those with an aptitude for technology or a background in IT audit/consulting. The ISC material is often less calculation-intensive and more framework and concept-driven compared to BAR or TCP. It requires understanding the principles of IT governance, cybersecurity, and how systems impact financial reporting. Career relevance is high for those aiming for IT audit, cybersecurity, or technology-focused accounting roles. |
| Tips to pass this CPA section | Focus on understanding the flow of information systems, familiarizing oneself with IT terminology, and utilizing study materials that break down technical concepts clearly. |
TCP (Tax Compliance and Planning)
| Quarterly pass rate range since 2024 | 72.2%-82.4% |
| Key exam section topics and format | TCP is a specialized Discipline section that significantly expands on the tax topics introduced in REG. It covers advanced individual tax planning, complex entity tax compliance and planning (for corporations, partnerships, and S-corps), and international tax considerations. The exam includes both MCQs and TBSs, often presenting intricate tax scenarios that require detailed calculation and the application of numerous tax laws. |
| Known for | TCP consistently holds the highest pass rate among all CPA Exam sections (Core or Discipline), making it a popular choice. Many candidates who specialize in tax or genuinely enjoy tax find TCP to be the most manageable and even enjoyable section. While the content is undeniably detailed and demands mastery of complex tax laws, its focused nature means less breadth compared to FAR. Often deemed as very “doable” if they possess a strong tax foundation from REG and dedicate sufficient study time. Highly relevant for careers in public tax, corporate tax, or personal financial planning. |
| Tips to pass this CPA section | Ensure a solid grasp of REG before attempting TCP, focusing heavily on practice problems for various tax scenarios, and prioritizing this section if tax is a strong suit to secure an early pass. |
Do first-time and repeat CPA candidates pass at different rates?
Yes, and the gap is substantial. NASBA data shows first-time test-takers pass at a meaningfully higher rate than candidates retaking a section, with the most recently published comparison (Q4 2024) showing a roughly 12-point gap. The trend and reasons are similar to CFA pass rates data.
The gap comes down to a few compounding factors rather than one cause:
- First-timers usually sit while academic knowledge is freshest and after completing a full review course, while retakers are more likely to narrow their focus onto known weak areas and miss gaps elsewhere.
- Retaking also means paying the section fee again and restarting motivation while juggling a job, which for many candidates is a harder problem than the accounting content itself.
How difficult is the CPA exam compared to other exams?
The CPA exam’s difficulty comes from breadth under time pressure, not depth in any single area. Task-based simulations make up 40-50% of most section scores and require navigating authoritative literature within a strict 4-hour window, so exam-day time management matters as much as content knowledge.
There isn’t a universally agreed answer on whether CPA or CFA is harder since the two exams demand different things, but here’s how candidates who’ve sat both tend to describe the difference:
| Dimension | What candidates report |
|---|---|
| Content vs. process | CPA content feels more manageable with an accounting background, but the requirement to pass four sections within a 30-month window makes the overall process feel like a sprint |
| Background influence | Without an accounting degree, CPA content can feel as hard as the CFA curriculum; a finance background gives more of an edge on CFA than on CPA’s tax and audit-heavy sections |
| Study hours | The typical 300-500 hours needed for all four CPA sections is often comparable to the study time for a single CFA level, since CPA compresses more sections into a shorter window |
| Eligibility and structure | CPA has stricter eligibility requirements (150 credit hours, an accounting focus) just to sit the exam; the CFA Program has fewer levels overall, but each one is a much bigger single commitment |
Both exams are demanding, but the difficulty sits in different places: CPA asks for rapid, high-pressure mastery across four sections at once, while the CFA Program asks for a deeper, slower immersion across three sequential levels.
Most candidates who’ve completed both designations lean toward calling the CFA Program harder overall, largely due to its sequential structure and lack of a comparable completion deadline.
By comparison, the CFP exam is generally seen as the easiest of the three, with a single sitting and a more stable 62-68% pass rate.
An accounting degree makes CPA content more manageable but doesn’t shorten the 150-credit-hour eligibility requirement covered in our CPA requirements by state guide. For a full breakdown of how CPA and CFA compare on cost, format and career outcomes, see our CFA vs CPA comparison.
FAQs
CPA exam pass rates run section by section rather than as one combined figure. 2025 cumulative rates were AUD 48%, FAR 42%, REG 63%, BAR 42%, ISC 68% and TCP 78%, with Q1 2026 showing a similar spread. The weighted average across all sections typically falls between 45% and 55% in any given year.
Yes, the CPA exam is widely considered one of the most demanding professional licensing exams in the US, with roughly half of all section attempts resulting in a fail.
Its difficulty comes from testing applied judgment through task-based simulations rather than pure recall, combined with a strict 4-hour per-section time limit that leaves little room for hesitation.
The CPA passing score is a fixed scaled score of 75 out of 99 for every section. This isn’t a raw percentage of correct answers; AICPA adjusts scoring for the difficulty of each candidate’s specific exam form, so a 75 represents the same standard of competence regardless of which version you sat.
AICPA doesn’t publish a single “first-try success” figure across all four sections, but first-time test-takers pass individual sections at a meaningfully higher rate than retakers, roughly 12 points higher based on NASBA’s most recent published breakdown.
There’s no official combined “passed all four first try” statistic, though it’s informally estimated at around 20%.
TCP consistently has the highest pass rate among the three Discipline sections, running 72-82% since 2024 versus BAR’s 34-47% and ISC’s 51-72%.
This partly reflects self-selection, since candidates who choose TCP tend to already have a tax background, rather than TCP being objectively “easy” content.
Not necessarily. A high pass rate means more candidates hit the 75+ scaled score threshold, which can reflect self-selection or better preparation as much as lower difficulty.
TCP’s 78-79% pass rate, for example, largely reflects that candidates who choose it already have relevant tax experience going in.
Most candidates take 12-18 months to pass all four sections, driven by an average 300-500 total study hours across sections.
You have a 30-month rolling window from your first passed section to clear the rest, extended to 36 months in Indiana, South Carolina and Washington, so most candidates aim well inside that ceiling to maintain momentum.
Budget 150-200+ hours for FAR and BAR, 100-150 hours for AUD and TCP, and 80-120 hours for REG and ISC, adjusting upward if a section’s historical pass rate is on the lower end.
Candidates in our CPA study planner target a median 11-week study window overall, with FAR planned around 11 weeks and AUD closer to 15, broadly consistent with FAR’s heavier hour requirement landing in a tighter timeframe.
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