Getting a 74 on the CPA exam means you failed by one point (passing is 75), requiring a retake of that section. While frustrating, it indicates you are well-prepared but need to focus on weak areas, likely requiring 30–50+ hours of targeted review to pass. Automatic re-scoring usually occurs for 74s, making formal appeals ineffective.
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.
What Is The Highest & Lowest CPA Exam Score? According to the AICPA, the minimum requirement of passing the CPA exam is 75 points in each section. The exam is scored out of 99, so the maximum/highest score can be 99 in each exam section.
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.
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.
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.
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%.
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.
It's never too late to become a CPA. In fact, you may find the process more manageable at this stage in life.
Worth the Work. 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.
List of Easiest Exams in the World
Influence on Higher Education and Careers
Tough exams serve as critical gateways to prestigious universities and professional opportunities.
Here are five common things people do that cause them to fail 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.
Reason #1 to Become a CPA – Prestige in the Profession
The CPA credential alone will separate you from non-CPAs with well-earned knowledge and expertise. By completing years of academic training, rigorous testing, and extensive work experience, CPAs are considered the gold standard of accounting.
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.