If you’ve already scheduled another section of the CPA Exam, consider rescheduling it to make time for your retake instead. Usually, retaking is ideal because it can help you focus on one set of topics at a time and maintain the mastery you’ve earned.
Because of Continuous Testing, candidates are able to retake a failed section quickly. You should be able to buckle down, retake your section, and get back to your original plan.
While everyone’s circ*mstances are different, it’s usually best to finish a section while the content is still fresh in your head. But if you are feeling frustrated with a section because you weren’t close to a passing score, it may be better to rebuild your confidence with a CPA refresher course that identifies weak areas and tells you when you are ready to pass.
How is the CPA Exam graded? The minimum CPA Exam passing score is 75 points, but that doesn't necessarily mean you need to answer 75% of questions correctly in order to pass.
section retake once you have completed at least 80% of your revised study plan. Scheduling your exam at least a month out means you have ample time to finish a CPA refresher course. Remember, nobody can prepare for the CPA Exam in 30 days, but you can be more prepared than anyone else.
If you failed an exam section, missed your NTS scheduling window or failed to pass all CPA exam sections within the 18-month window, you will need to reapply for the failed or expired sections. This can be quite expensive, but sometimes unavoidable, even with sufficient preparation and time scheduling.
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.
Among the three core sections, FAR has a reputation for being the hardest, and it typically has the lowest pass rate. AUD and REG tend to be middle of the road.
Studying Inefficiently (Or Studying the Wrong Material)
Candidates who have disciplined study plans are more likely to pass the exam the first time around! Another common mistake that candidates make is not researching what specific concepts will be tested on the exam.
Just know that you're not alone—the CPA Exam is hard. The CPA Exam has a pass rate of around 50%. So, though millions of candidates have passed the CPA Exam, many first faced failure along the way. Remember, not passing the CPA Exam doesn't mean you can't do this.
About half of the individuals who take the CPA Exam don't pass on their first attempt. According to the AICPA, the national average pass rate is 45-55%. Cumulative pass rates reported by the AICPA for the calendar year 2021 show that FAR had the lowest pass rate at 44.54% and BEC had the highest pass rate at 61.94%.
To pass a CPA Exam section, you must score a minimum of 75. Have you ever wondered how the AICPA calculates your CPA Exam section scores? Scores are reported on a scale that ranges from 0 to 99.
Either way, BEC is considered the easiest part of the CPA exam because it has the highest pass rate. The AICPA highlights one reason BEC is higher is because it is the section most commonly taken last, giving students more experience with test-taking after taking other sections.
Colorado's (CO) CPA exam requirements are possibly the most advantageous of all the states. It does not require 150 hours to sit. With no requirement to be a US Citizen, a resident of CO, or a certain age, it makes Colorado one of the easiest states to sit for the CPA exam and become licensed.
Both the CPA Exam and the Bar exam are notoriously difficult exams that require months of rigorous study and cover very different material. However, if you look at just the exam pass rate for first-time takers, then the CPA exam is harder, with only a 14 - 20% pass rate.
In most jurisdictions, candidates must pass all four sections of the exam within 18 months. A candidate who fails a section must wait until the following testing window to retake it. That could be as little as 32 days, or at any later date during the 18-month period.
Depending on the situation and the jurisdiction, cheaters may face invalidated test scores, disqualification from future exams, and even civil or criminal punishments. Since the test is the intellectual property of the AICPA, you can be sued or prosecuted for distributing it.
Candidates take two multiple-choice testlets. The first testlet is always a medium testlet. If a candidate performs well on the first testlet, he/ she will get a more difficult second testlet while those who do not perform well on the first testlet will receive a second medium difficulty testlet.
If you did not pass a section of the CPA Exam, you have to wait until the next testing window to retake that section. There are four testing windows each year. The testing window is the first two months of each quarter and the first 10 days of the third month of each quarter.
Either way, BEC is considered the easiest part of the CPA exam because it has the highest pass rate. The AICPA highlights one reason BEC is higher is because it is the section most commonly taken last, giving students more experience with test-taking after taking other sections.
In most jurisdictions, candidates must pass all four sections of the exam within 18 months. A candidate who fails a section must wait until the following testing window to retake it. That could be as little as 32 days, or at any later date during the 18-month period.
Did you know the CPA pass rate (for first time test takers) is around 50%? Specifically, in 2021, the cumulative CPA exam pass rate averaged between 45-63% across the four sections of the exam.
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