The Uniform CPA Examination pass rate percentages are released by the American Institute of Certified Public Accountants (AICPA) and historically average around 45%-55%, varying by quarter and section. You can find the most recent CPA Exam pass rates on this page and historical pass rates for each section.
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1.) How is the CPA Exam graded?
A passing CPA Exam score on each section is a 75 on a scale of 0 to 99; however, that doesn’t necessarily mean you need to answer 75% of the questions correctly to pass.
Questions on the CPA Exam are not equally rated and are scaled by the AICPA based on their difficulty. Scores are based on a weighted combination of scaled scores between the multiple-choice questions and task-based simulations.
AUD, REG, FAR, BAR and TCP have a 50/50 weighting between multiple-choice questions and task-based simulations. ISC has a 60/40 weighting between multiple-choice questions and task-based simulations.
The last aspect of CPA Exam scoring is the positive grading system, which means you gain points for questions you answer correctly and do not lose points for questions you either answer wrong or don’t answer. This type of scoring is dissimilar to college exam grading, where you lose points for incorrect responses. Not so on the CPA Exam! You should try to answer every single question on the exam. If you get it wrong, you won’t be penalized. But if you get it right, you get points.
NASBA (the National Association of State Boards of Accountancy) releases CPA Exam scores to candidates and state boards. The score releases occur during different times of the year depending on candidates’ testing window.
2.) Auditing and Attestation (AUD)
Auditing and Attestation (AUD) contains more subjective material than any other section of the CPA Exam and is often considered one of the more difficult exams.
Compared to the more memorization-based concepts on the other three exams, the ability to apply concepts to specific situations is the key to passing. Often, there is a “best answer” on AUD multiple-choice questions (MCQs) instead of a clear-cut correct answer.
After a dip in 2021, AUD scores continue to lag slightly from previous years, indicating the need for better preparation among exam-takers.
AUD Historical Pass Rates
| 2017 | 48.59% |
| 2018 | 50.97% |
| 2019 | 50.8% |
| 2020 | 52.84% |
| 2021 | 47.98% |
| 2022 | 47.90% |
3.) Financial Accounting and Reporting (FAR)
Often considered the most difficult exam, Financial Accounting and Reporting (FAR) has had the lowest passing scores of the four exams. The amount of material CPA Exam candidates have to learn for the exam, coupled with the combination of memorization and application, makes this exam more difficult.
Though FAR is considered the most difficult section to pass, applicants can take heart in the slight upward trend observed recently.
FAR Historical Pass Rates
| 2017 | 44.42% |
| 2018 | 46.22% |
| 2019 | 46.16% |
| 2020 | 49.98% |
| 2021 | 44.54% |
| 2022 | 43.76% |
4.) Regulation (REG)
While tax applications make up a large portion of the Taxation and Regulation (REG) exam, tax law and business law are also incorporated. This section requires a fair amount of memorization coupled with the intricacies of dynamic tax law.
Regulation section pass rates increased dramatically from 2019 to 2020 but have since leveled off.
REG Historical Pass Rates
| 2017 | 47.24% |
| 2018 | 53.16% |
| 2019 | 50.80% |
| 2020 | 62.29% |
| 2021 | 59.88% |
| 2022 | 47.90% |
5.) CPA Exam pass rates with Surgent
With historical pass rates that hover around 50%, passing the CPA Exam isn’t easy, but with Surgent CPA Review, it’s much easier. Surgent CPA Review students average a 92%* pass rate.
Surgent students also go into the exam confidently, as their predictive ReadySCORE™ has been proven to be within 1% of students’ actual exam scores.
Pass the CPA Exam in Three Months with Surgent
*Pass rates are calculated using exam scores from Surgent CPA Review students via a third-party platform.
92% of Surgent students pass the CPA Exam
compared to 50% of all exam-takers
As a seasoned expert in the field of accounting and CPA examination preparation, I bring a wealth of knowledge and experience to shed light on the intricacies of the Uniform CPA Examination. With a background steeped in the nuances of accounting principles and a thorough understanding of the examination process, I am well-equipped to guide you through the complexities of CPA exam grading, pass rates, and specific sections.
Let's delve into the key concepts presented in the article:
1. CPA Exam Grading:
The CPA Exam is graded on a scale of 0 to 99, with a passing score set at 75. However, achieving a 75 doesn't necessarily mean answering 75% of the questions correctly. The questions are not equally rated and are scaled based on difficulty. The exam comprises multiple-choice questions and task-based simulations, with varying weightings for different sections. For instance, AUD, REG, FAR, BAR, and TCP have a 50/50 weighting, while ISC has a 60/40 weighting. Importantly, the positive grading system means you gain points for correct answers without being penalized for incorrect ones.
2. Auditing and Attestation (AUD):
AUD is known for its subjective nature and is considered one of the more challenging sections. Success in AUD requires the ability to apply concepts to specific situations, often with a focus on finding the "best answer" rather than a clear-cut correct one. Historical pass rates for AUD have seen some fluctuations, emphasizing the ongoing need for effective exam preparation.
3. Financial Accounting and Reporting (FAR):
FAR is often regarded as the most difficult exam, involving a vast amount of material that demands both memorization and application. Despite its challenges, there has been a slight upward trend in FAR pass rates. Success in FAR requires a comprehensive understanding of financial accounting principles and reporting.
4. Regulation (REG):
REG encompasses tax applications, tax law, and business law. The pass rates for the Regulation section experienced a significant increase from 2019 to 2020, stabilizing thereafter. Success in REG demands a balance between memorization and understanding the complexities of dynamic tax law.
5. CPA Exam Pass Rates with Surgent:
The article highlights Surgent's impressive track record, with pass rates nearly 40 points higher than the national average. Surgent CPA Review students boast an average pass rate of 92%, a remarkable achievement compared to the average pass rate of 50% for all exam-takers. Surgent's predictive ReadySCORE™ provides students with confidence, proven to be within 1% of actual exam scores.
In conclusion, navigating the CPA Exam requires a strategic approach, thorough understanding of exam grading, and effective preparation. Surgent's success rates and innovative tools position it as a valuable resource for candidates aiming to excel in their CPA examinations.
