Passing the CPA Exam takes dedication, strategy, and the right prep. One of the best ways to understand the road ahead is by looking at recent CPA Exam pass rates. These benchmarks show how candidates are performing across each exam section — and where challenges are most common.
Below, you’ll find the latest CPA Exam pass rates, insights by exam section, and how Surgent helps candidates outperform national averages.
How Is the CPA Exam Scored?
The Uniform CPA Examination® is made up of three Core sections and one Discipline section selected by the candidate:
Core Sections
• Auditing and Attestation (AUD)
• Financial Accounting and Reporting (FAR)
• Regulation (REG)
Discipline Sections
• Business Analysis and Reporting (BAR)
• Information Systems and Controls (ISC)
• Tax Compliance and Planning (TCP)
The Discipline sections (BAR, ISC, TCP) were introduced under the updated (2024) CPA Exam structure. Each section is scored on a scale of 0–99, with a score of 75 required to pass. However, a 75 doesn’t mean answering 75% of questions correctly — each question is weighted based on difficulty.
Exam scoring breakdown by section:
• AUD, FAR, REG, BAR, TCP: 50% multiple-choice, 50% task-based simulations
• ISC: 60% multiple-choice, 40% task-based simulations
Importantly, the CPA Exam uses positive scoring — you gain points for correct answers, but there’s no penalty for guessing. Always answer every question!
Latest CPA Exam Pass Rates
Pass rates for each CPA Exam section are released by the American Institute of Certified Public Accountants (AICPA) after each testing window. This page is updated with the most current data as soon as it’s available.
2025 Results
| Section | Q1 | Q2 | Q3 | Q4 | Cumulative |
|---|---|---|---|---|---|
| Auditing and Attestation (AUD) | 44.30% | 49.05% | — | — | 46.92% |
| Financial Accounting and Reporting (FAR) | 41.67% | 43.52% | — | — | 42.66% |
| Regulation (REG) | 62.03% | 63.58% | — | — | 62.89% |
| Business Analysis and Reporting (BAR) | 37.64% | 47.26% | — | — | 43.32% |
| Information Systems and Controls (ISC) | 61.23% | 71.96% | — | — | 68.69% |
| Tax Compliance and Planning (TCP) | 74.94% | 80.63% | — | — | 78.57% |
2024 Results
| Section | Q1 | Q2 | Q3 | Q4 | Cumulative |
|---|---|---|---|---|---|
| Auditing and Attestation (AUD) | 44.63% | 46.58% | 47.80% | 43.54% | 45.79% |
| Financial Accounting and Reporting (FAR) | 41.92% | 40.58% | 39.82% | 36.80% | 39.59% |
| Regulation (REG) | 63.43% | 63.45% | 62.97% | 60.52% | 62.61% |
| Business Analysis and Reporting (BAR) | 42.94% | 40.26% | 40.11% | 33.68% | 38.08% |
| Information Systems and Controls (ISC) | 50.93% | 57.93% | 61.88% | 56.40% | 58.00% |
| Tax Compliance and Planning (TCP) | 82.36% | 75.67% | 72.91% | 72.16% | 73.91% |
Note: Score releases occur quarterly. Bookmark this page and check back often for updates.
Historical CPA Exam Pass Rates by Section
Exam pass rates have varied year over year, with certain sections consistently proving more difficult than others. Understanding these trends can help you better plan your study strategy.
Auditing and Attestation (AUD)
Often considered subjective, AUD tests application and analysis — making preparation key.
| 2017 | 48.59% |
| 2018 | 50.97% |
| 2019 | 50.8% |
| 2020 | 52.84% |
| 2021 | 47.98% |
| 2022 | 48.16% |
| 2023 | 46.75% |
Financial Accounting and Reporting (FAR)
FAR consistently ranks as the toughest section due to its volume of content and complexity.
| 2017 | 44.42% |
| 2018 | 46.22% |
| 2019 | 46.16% |
| 2020 | 49.98% |
| 2021 | 44.54% |
| 2022 | 44.93% |
| 2023 | 42.12% |
Regulation (REG)
REG blends tax law and ethics, requiring both memorization and practical understanding.
| 2017 | 47.24% |
| 2018 | 53.16% |
| 2019 | 50.80% |
| 2020 | 62.29% |
| 2021 | 59.88% |
| 2022 | 61.10% |
| 2023 | 57.82% |
Surgent CPA Review vs. National Average
With national CPA Exam pass rates typically hovering around 45–55%, it’s clear that passing requires more than just time — it requires the right approach.
Surgent Students See Better Results:
• 92% CPA Exam pass rate
• 50% faster study times
• 98% ReadySCORE™ accuracy in predicting exam-day success
Surgent’s personalized study plans adapt to your performance, keeping you focused only on what you need to learn. No guesswork. No wasted time.
Why Surgent? Study Less. Pass Faster.
Surgent CPA Review uses predictive AI technology to streamline your path to passing — all while reducing study time and stress.
You’ll Love Studying with Surgent:
✅ AI-enabled efficiency: Study smarter with tailored learning paths
✅ Stress-free prep: Gain confidence with accurate performance tracking
✅ End-to-end support: Get coaching, feedback, and progress tracking
✅ Faster results: Pass in as little as 3 months with focused prep
ReadySCORE™: Your Exam-Day Predictor
Surgent’s exclusive ReadySCORE™ shows you what you’d score if you took the CPA Exam today — so you know exactly when you’re ready.
92% of Surgent students pass the CPA Exam
compared to 50% of all exam-takers
