Average CPA exam scores vary by section, but typically fall in the 40-60% pass rate range, with core sections like FAR often lower (around 40-45%) and REG generally higher (around 60-63%), while the new Discipline sections (BAR, ISC, TCP) have seen rates from ~38% (BAR) to ~75% (TCP) in recent quarters. The passing score is 75 on a 0-99 scale, a weighted result of multiple-choice and task-based simulations.
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.
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.
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.
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.
All new exam credits earned beginning in January 2024 will be valid for 30 months, replacing the previous timeframe of 18 months.
Here are five common things people do that cause them to fail the CPA exam.
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.
List of Easiest Exams in the World
As we mentioned above, Becker recommends between 400 and 600 total hours of CPA Exam study time, but let's break it down by section. Before we dive in, remember that you must pass all three Core sections and one of the three Disciplines listed below to earn your license.
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.