Yes, a score of 75 is the minimum passing score for all sections of the CPA exam. While often referred to as "75%," this score is actually a scaled score on a 0-99 scale, not a direct percentage of questions answered correctly, and represents a, CPA exam criterion-referenced passing standard.
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.
CPA Exam scores are evaluated on a scale of 0 to 99. Candidates must get a minimum of 75 points in every exam section to pass.
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.
The CPA Exam is a 16-hour, computer-based test comprised of four sections. Exam takers must pass all four sections within 30 months, earning a minimum score of 75 on each part.
You must receive a grade of 60 per cent or more to successfully pass each course. Note: You must successfully complete or have exemption from the Introductory Financial Accounting and Introductory Management Accounting to enroll in the following courses. Core courses include: Advanced Financial Reporting – Syllabus.
Calculating your CPA Exam score
Scores are reported on a scale that ranges from 0 to 99. It's important to know that your total reported score does not represent a percentage correct, nor can you interpret it as such. Scores are not curved.
It's never too late to become a CPA. In fact, you may find the process more manageable at this stage in life.
What are the pass rates for each section of the CPA Exam? Now let's discuss what's top of mind for all CPA Exam candidates–passing it. 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%.
CPA Exam Sections Quick Facts
Each testlet is made up of multiple-choice questions and task-based simulations. Each exam is graded on a scale from 0 – 99, and the minimum passing score is 75.
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.
What is a CPA Exam passing score? The CPA Exam is scored on a scale from 0 to 99, and a CPA passing score for each section is a minimum of 75.
Statistically, BAR has the lowest pass rate at 40%, followed closely by FAR at 41%, making them the hardest to pass, while TCP has the highest pass rate at 76%. However, when CPA candidates were surveyed, FAR was overwhelmingly chosen as the most difficult by 63% of respondents, with AUD in second place at 24%.
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.
How hard is the CPA Exam? From Q1 2024 - Q3 2025, the overall pass rate was just over 50%, which shows that the exam is difficult, but certainly not impossible.
Becoming certified is a lot like getting a law license. It's proof that you've mastered the vital elements of your profession through years of academic and technical training. As a CPA, you'll also have access to jobs with higher authority and responsibility — and you'll enjoy greater career stability.
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.
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.
The overall pass rate of the CPA Exam hovers around 50%, but how many people pass all four sections—including three core and one discipline—on the first try? About 20%. Around 1 in 2 people will pass a specific section of the exam, and about 1 in 5 will pass each section on their first try.