No, the CPA Exam is not curved in the traditional sense where your score is compared to others; instead, it uses a criterion-referenced system with scaled scoring where performance is measured against set standards, and the difficulty of individual questions (determined by candidate performance) affects their value, meaning you need a score of 75 to pass each section, not a percentage of other test-takers. While there's no curve, the scoring system is complex, using Item Response Theory (IRT) to adjust for question difficulty, so your score reflects the standard of knowledge demonstrated, not how well you did against peers.
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. Importantly, the CPA Exam uses positive scoring — you gain points for correct answers, but there's no penalty for guessing.
A 99 is the highest score your can receive on the CPA exam. How likely is it that you will score a 99 on any section of the CPA exam? Well, it's highly unlikely, but aim high, miss high, right? While the passing CPA score is a 75%, Ryan, a Universal CPA student, recently scored a 99 on the REG section of the CPA exam.
Some candidates claim that it's easier to study for the LSAT than the CPA Exam and that the LSAT requires fewer study hours to get a good score. The CPA Exam requires a lot of memorization, and most candidates need to take several practice exams before they can pass.
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.
Here are five common things people do that cause them to fail the CPA exam.
Lawyers and accountants both require a specialized education, but it is easier to become an accountant. A typical lawyer goes through a four year college program, plus three years of law school before they can be admitted to the bar.
A common complaint from CPA candidates concerns the enormity of the exam material. Since accounting concerns itself with frequently changing statutes and laws, there are many details one has to commit to memory. Another way to put it is that there are more than 600 key points packaged into representative tasks.
According to the AICPA a high CPA exam score is anything over 85. Since less than 50% of candidates don't get above a score of 75, a score of 85 is in the top 10 percentile. Remember, the CPA exam isn't scored on a percentage basis. It is a standardized test that is scored on percentiles.
Determine how many hours a week you can study
You know that you will need to spend between 100 to 150 hours studying for each section of the CPA Exam.
Yes, tax attorneys generally earn more than CPAs because they handle complex legal issues, court representation, and high-stakes tax litigation, commanding higher fees than CPAs who focus more on accounting, financial planning, and return preparation, although both can earn high salaries, especially in senior roles at large firms. A tax attorney's specialization in law often leads to higher earning potential, with median lawyer pay significantly exceeding that of accountants, though specific salaries depend heavily on experience, firm size, and location.
That said, the question about what the “Kim Kardashian LSAT score” was, or if she even took the LSAT ends in a resounding no. This unconventional choice has sparked conversations about making legal education more accessible and exploring diverse paths in the legal profession.
List of Easiest Exams in the World
What is the hardest bar exam to pass? California has a notoriously hard bar exam, with only 45% of first-time takers passing the Feb 2024 bar exam, and 24% of repeat takers passing the July 2023 exam. However, there are other states with lower pass rates in July 2023, including Maine, Wyoming, and Maryland.
Influence on Higher Education and Careers
Tough exams serve as critical gateways to prestigious universities and professional opportunities.
Although both professions require a different sort of mindset to achieve success in their respective fields, the qualities that make up a good attorney and a good CPA are remarkably complementary. For this reason, becoming a dual licensed Attorney-CPA can be an exceptionally powerful career.
Absolutely. While public accounting firms highly value CPA certification, corporate employers, government agencies, and non-profit organizations also prefer CPA-certified candidates for senior financial positions. The credential provides credibility and expertise valuable across all sectors.