In the CPA Canada PEP program, failing a Core 1 (or 2) module exam three times typically results in automatic de-registration from the program. Candidates can request a 4th attempt by demonstrating extraordinary, documented circumstances, but without this approval, they are removed.
You have three attempts to pass a Core or Elective module-end examination. If you are unsuccessful on your third attempt of either the Core 1 or Core 2 examinations, you will be removed from the CPA PEP. For Cap- stone 1, if you are unsuccessful in the module, you will be required to repeat it.
You can try requesting a 4th try on CFE if you fail 3. Just write why you failed and how you plan to rectify that.
How many times can you fail the Uniform CPA examination? There is no limit. You may fail and retake as many times as needed, as long as you complete all four within 18 months.
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.
Students should take the CPA exams between 2-3 months. If using 2 months to study, this will provide room to retake 1-2 exams and still finish within 12 months. If a student takes 3 months per exam, then they will need to pass each exam on the first try to pass in 12 months.
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.
There is no limit to the amount of times you can attempt the CPA exam, and it is not uncommon for test-takers to need to retake one or more sections before passing.
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%.
Dress for success
In this case, you don't need to go for fancy dress! Instead, be sure to dress comfortably to avoid any distractions during the exam. You should also dress in layers, so if the room is too hot or cold, you're ready and can still be as comfortable as possible.
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.
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%.
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.
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.
Top 10 Toughest Exams in the United States
What happens if I fail all three permitted attempts at an exam? If after three unsuccessful attempts in a core module exam, you will be removed from the CPA PEP program.
Remember the CPA Exam testing windows and the 30 or 36-month completion requirement when planning your retake strategy. The optimal window for most candidates is 4-7 weeks after a failed attempt—enough time to strengthen weak areas without forgetting the material.