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.
There is no limit as to the number of times you may repeat a failed section. You may take any unpassed section of the CPA Exam year-round. Your only restriction is waiting to receive your score from a previous attempt of the same section.
The FAR section of the CPA exam is hard because it's the most comprehensive of the 4 exam sections, and it has a lot of math questions that are mentally taxing to get through. It has the lowest pass rate of all 4 exam sections and is considered the hardest CPA exam section.
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.
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%.
The average cumulative pass rate for the FAR CPA Exam section in 2021 is 44.7%. That gives FAR the lowest pass rate out of all four sections of the CPA exam.
What has changed in the 2024 CPA Exam? The 2024 CPA Exam has moved to a Core-Plus-Discipline Model which requires candidates to be skilled in a strong core based on accounting, auditing, and tax, as well as one discipline.
The Uniform Certified Public Accountant (CPA) Exam is the same in every state of the United States, as it is a national exam administered by the American Institute of Certified Public Accountants (AICPA). Therefore, the content and difficulty level of the exam are the same in all states.
The CPA Exam is so difficult because: It covers a wide variety of topics at different skill levels. It tests those topics using multiple question types, including some that simulate real-world tasks CPAs are expected to perform.
Depending on the Discipline you choose, you can expect your CPA Exam study time to be between 320 and 420 hours, or between 80 and 120 hours per section. But with a smart study strategy and the right materials, you can keep from getting overwhelmed while making sure you're ready to walk into the exam with confidence.
Your 74 on the CPA Exam does not mean you were one point away from passing. Instead, your 74 means once they determined you failed, they compared your score with other people that failed and determine you performed better than them but still failed.
That window begins from the time you pass the first exam. If you don't pass all four parts within the 18-month window, you lose credit for the first part you passed, and the 18-month window rolls up to the next part you passed; this cycle continues until all four parts are passed within the time frame.
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.
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.
As soon as you know that you have passed all four parts of the CPA Exam you may apply for licensure; there is no need to wait for your pass letter. Is an ethics examination required? Yes. However, it is not necessary to take the ethics examination until you are prepared to apply for the CPA license.
CPA Exam scores are evaluated on a scale of 0 to 99 and to pass you must get a minimum of 75 points in every exam section. The CPA Exam is not scored based on percentages. For instance answering 75% of the questions on the exam correctly does not translate into a score of 75.
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