Based on 2024 and 2025 data, the BAR (Business Analysis and Reporting) section has the lowest pass rate (approx. 38-40%), making it the most failed section, closely followed by FAR (Financial Accounting and Reporting) (approx. 41-44%). While BAR has lower pass rates, FAR is often considered the most difficult due to its massive, comprehensive scope.
What is the pass/fail rate for the CPA Exam? The CPA pass rate is around 50%.
CPA Exam Difficulty Ranking
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%.
You may wonder, can you really pass all four sections of the CPA exam in 3 months? The answer is yes, you can! While the preparation will be tedious, it's definitely doable.
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.
There's one factor that stands above the rest that makes the CPA exam so difficult. The sheer quantity of material. It's often said that the CPA test is "a mile wide and an inch deep", meaning the test is much more focused on breadth than depth.
It is recommended that you spend at least 120 hours studying for the BAR CPA Exam. Similarly, it is suggested that 100 study hours are essential for the ISC CPA Exam, which focuses on information technology audit and advisory services, System and Organization Controls (SOC) engagements, and data management.
It's a prestigious and highly respected designation that prepares you for an accounting career in Canada. It also has higher pass rates and facilitated modules. US CPA exams are somewhat easier due to the objective format of the questions and extended exam windows.
How to Pass the CPA Exam
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.
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.
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
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.
Key Takeaways
Lawyers typically earn more than accountants, especially right out of school. Both professions offer opportunities in public and private sectors. Becoming a CPA involves specialized study and a state exam, but it's not always required.
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.