The CPA Exam transitioned to the CPA Evolution format in 2024, replacing the four-section structure with three Core sections and three Discipline section options. Pass rates now reflect performance across six distinct sections rather than the previous four.
Q3 2025 Pass Rates by Section
The AICPA releases aggregate pass rates quarterly. Through Q3 2025, performance varies significantly across sections. Core sections include AUD at 50.03% (up from 49.05% in Q2), FAR at 43.07% (down slightly from 43.52%), and REG at 64% in 2025.
Discipline sections show wider variation. TCP maintained 82% in early 2024 and continued strong performance into 2025, while ISC showed 51% in Q1 2024 with steady improvement. BAR fell below 40% by Q4. From Q1 2024 through Q3 2025, the overall pass rate was just over 50%.
Candidates receive scores on a scale of 0 to 99, with 75 required to pass. Scores represent scaled performance rather than percentage correct, and the exam uses no curve.
Auditing and Attestation (AUD)
AUD pass rates gradually declined from 53% in 2020 to 46% in 2024, with a slight rebound to 48% in 2025. The section tests application and analysis of audit procedures and standards, placing it in the middle range of difficulty among all sections.
Financial Accounting and Reporting (FAR)
FAR declined from 50% in 2020 to 40% in 2024, with slight recovery to 43% in 2025. FAR consistently ranks as the most challenging core section due to content volume and technical complexity. The cumulative 2024 pass rate of approximately 41% confirms its reputation as one of the most difficult CPA Exam sections.
Regulation (REG)
REG pass rates rose under CPA Evolution from 58% in 2023 to 64% in 2025. The section covers federal taxation, business law, and ethics requirements. The improvement reflects the shift of substantial content to the new TCP discipline section, making the REG core section less voluminous.
Tax Compliance and Planning (TCP)
TCP achieved an 82.36% pass rate in Q1 2024, the highest among all sections. TCP candidates had already taken REG, which aligns closely with TCP content, and many candidates were already active in tax practice. The AICPA emphasized that TCP’s higher pass rate reflects candidate preparation rather than reduced difficulty.
Business Analysis and Reporting (BAR)
BAR saw the lowest pass rates in Q1 2024, falling below 40%. The section covers advanced financial reporting and managerial accounting topics previously tested in FAR. BAR emerged as one of the toughest sections alongside FAR, both consistently falling below 40% by the fourth quarter.
Information Systems and Controls (ISC)
ISC showed steady improvement, suggesting growing familiarity with the new content. ISC experienced around a 51% pass rate in Q1 2024, with upward momentum climbing significantly throughout 2025. This section had the fewest candidates in Q1 2024, making long-term trend analysis preliminary.
Cumulative Performance: 2024 Data
The cumulative 2024 pass rates show distinct tiers of difficulty. REG led with 63%+ pass rates, followed by ISC at approximately 51% and AUD at approximately 46%. FAR and BAR occupied the most challenging tier at approximately 41% and below 40% respectively. TCP maintained exceptional performance at 82%+ through Q1-Q2 2024.
Changes from Pre-CPA Evolution Format
The previous four-section exam included AUD, BEC, FAR, and REG. The BEC section was eliminated in 2024. At the end of 2023, candidates rushed to pass BEC before CPA Evolution changes took effect, leading to a drop in Q4 2023 BEC scores. The BEC section historically maintained some of the highest pass rates until its elimination.
Much challenging FAR content shifted to the new BAR discipline section. REG content shifted partially to TCP, making the REG core section less voluminous. These structural changes explain the higher REG pass rates under CPA Evolution compared to prior years.
First-Time Pass Rate
About 20% of candidates pass all required sections on the first attempt. Around 1 in 2 people pass a specific section, and about 1 in 5 pass each section on their first try. The overall pass rate across all sections averages approximately 50%, though this varies considerably by section and quarter.
Pass Rates by State
In 2024, the states with the highest pass rates were Nebraska with 61.9%, Utah with 58.6%, and Montana with 57.4%. Nebraska had the third-highest pass rate in 2023 with 57.6%, behind South Dakota with 58.3% and Iowa with 60.9%. State-level performance reflects differences in candidate preparation, educational programs, and testing volume.
2024 Candidate Volume
74,165 candidates took the CPA exam in 2024, of which 27,994 were new candidates, with 13,070 candidates passing their final section. By comparison, 84,980 candidates took the exam in 2023, of which 41,415 were new candidates, with 20,036 passing their final section. The decline in both total candidates and new candidates reflects the transition period during CPA Evolution implementation.
Top University Programs
Among universities with the most candidates sitting for a first-time section in 2024 were University of Illinois Urbana-Champaign (524), Baruch College CUNY (502), and California State University, Fullerton (472). The National Association of State Boards of Accountancy has published reports on CPA Exam pass rates at top universities with accounting programs since beginning data collection in 1982.
Pass Rate by Age
CPA Exam pass rates vary by age, with younger people (recent graduates) faring better than older candidates—sometimes by as much as 20%. Recent graduates maintain stronger test-taking skills and current knowledge of exam content. Candidates who have been out of school longer face additional challenges adapting to testing environments and may require extra study time.
Scoring and Release Schedule
The CPA Exam is scored and scaled so that scores are comparable across test forms and over time. The exam is not harder or easier to pass at different times. Scores are a weighted combination of scaled scores from multiple-choice questions (MCQs) and task-based simulations (TBSs).
Core sections (AUD, FAR, REG) now use continuous testing starting in 2025, with score releases 1-2 weeks after the exam date rather than batched quarterly releases. Discipline sections (BAR, ISC, TCP) are administered in the first month of each quarter, with score releases one to two months later.
Historical Context
Before 2020, when the CPA Exam had testing windows, there was a trend of low pass rates in Q1 and Q4, with higher pass rates in Q2 and Q3. These patterns reflected external factors including holidays and academic schedules rather than exam difficulty variations. Continuous testing implementation may flatten these seasonal trends as candidates gain more scheduling flexibility.
The AICPA noticed in Q2 and Q3 2020 that candidates were more prepared, and scores were up across the board. Pass rates in Q2 2020 reached unusually high levels across all sections, with individual scores increasing on every component including MCQs, TBSs, and written communications.
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Understanding Pass Rate Variations
An increase in pass rates means that candidates are better prepared. Pass rates reflect candidate readiness and preparation quality rather than changes in exam difficulty or grading standards. Candidates are evaluated against an established standard of competence using consistent scoring methodology.
In Q3 2025, AUD and REG sections showed modest improvement compared to the previous quarter, while others experienced slight declines. Pass rates appear to be continuing their trend of normalizing following the changes introduced by CPA Evolution. TCP consistently held the highest pass rate, while ISC showed steady improvement, suggesting growing familiarity with new content.
Sources:
- American Institute of Certified Public Accountants (AICPA): https://www.aicpa-cima.com/resources/article/learn-more-about-cpa-exam-scoring-and-pass-rates
- National Association of State Boards of Accountancy (NASBA): The NASBA Report on the CPA Exam: “Candidate Performance on the Uniform CPA Examination”