A score of 75 on the CPA Exam is the minimum passing grade on a scale of 0 to 99, representing the required level of competence to protect the public. It is not a percentage of questions answered correctly, but a scaled score that accounts for question difficulty.
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.
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.
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.
A 75 typically equates to a C in most college grading systems, similar to high school.
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.
These structural changes explain the higher REG pass rates under CPA Evolution compared to prior years. About 20% of candidates pass all required sections on the first attempt. Around 1 in 2 people pass a specific section, and about 1 in 5 pass each section on their first try.
It's never too late to become a CPA. In fact, you may find the process more manageable at this stage in life.
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.
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.
As a matter of course, the AICPA will automatically regrade those exams that initially receive a score just a few points off a 75. If you scored a 72, 73 or 74 your exam has been automatically gone through two individual scoring processes to verify that it did not 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.
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.
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.
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.
However, there are some schools that consider a C the lowest passing grade, so the general standard is that anything below a 60% or 70% is failing, depending on the grading scale. In post-secondary schools, such as college and universities, a D is considered to be an unsatisfactory passing grade.