CPA Exam Pass Rates by Section (2026 Data)

Through the first half of 2026, CPA exam pass rates range from about 43% on FAR, the hardest section, to about 80% on TCP, the easiest. The three Core sections everyone takes (AUD, FAR, REG) pass between roughly 43% and 67% of candidates, so on any single attempt you're closer to a coin flip than a sure thing.

All numbers below come from the AICPA, which publishes section pass rates every quarter. Here's what they look like, why they differ so much, and how to use them when you plan.

2026 CPA pass rates (Q1–Q2)

Full-year 2025 pass rates

The ranking is the same in both years: FAR and BAR at the bottom, AUD in the high 40s, REG and ISC in the mid-60s, and TCP on top. Quarter-to-quarter swings are real (BAR ranged from 37.64% to 47.26% across 2025) but the ordering holds, so you can plan around it.

How CPA scoring works (and why "75" isn't 75%)

You need a 75 to pass each section. That's not 75% correct. Scores are reported on a 0–99 scale, and the AICPA states plainly that the reported score isn't a percentage. It's a scaled, weighted mix of your multiple-choice (MCQ) and task-based simulation (TBS) results, and it accounts for how hard each question was.

Two details are worth knowing:

• The exam isn't curved. You're measured against a fixed standard, not against other candidates. A rising pass rate means candidates came in better prepared, not that the exam got easier. Your result depends only on you.
• The MCQ/TBS weighting differs by section. Most sections weight MCQs and simulations 50/50. ISC is the exception at 60% MCQ and 40% TBS. Simulations count for half your score almost everywhere, so you need to practice them as much as the multiple-choice questions.

Each section is four hours long, with an optional standardized 15-minute break around the midpoint that doesn't count against your time.

Why FAR is the hardest section

FAR has the lowest Core pass rate every quarter, mainly because of how much it covers. It spans conceptual-framework financial reporting, specific transactions (leases, revenue recognition, bonds, deferred taxes), and state and local government accounting, which most candidates barely saw in college. The simulations ask you to build or fix journal entries and reconciliations under time pressure, so recognizing the right answer isn't enough.

FAR also rewards repetition more than any other section. The concepts aren't hard one at a time. What's hard is keeping all of them ready at once. That's why many candidates take FAR first while their coursework is still fresh (more on order in our guide to which CPA section to take first).

Why TCP and ISC pass rates are so high

Don't read TCP's ~80% pass rate as proof that TCP is "easy." The Discipline sections self-select. TCP mostly attracts candidates already headed for tax careers, and many have just passed REG, which overlaps heavily with TCP content. ISC draws people with IT audit or systems backgrounds. BAR, which goes deeper into FAR-type technical accounting, posts a lower pass rate for the same reason in reverse.

So pick your Discipline based on your career path and what you already know, not just the headline pass rate. If you're going into tax, TCP is a natural fit, and the fact that it overlaps with REG is a real advantage. If you'd be picking TCP purely for the odds without any tax background, the 80% figure probably overstates your chances.

What pass rates mean for your timeline

Section pass rates tell you about single attempts, not about whether people finish. You have to pass all four sections (three Core plus one Discipline) within your jurisdiction's credit window. Most states now use a rolling 30-month window that starts when your first passing score is released, though a few use different lengths or start the clock on the exam date. Check your state board's rules before you schedule.

Some quick math shows why planning matters. If you assume a first-attempt pass rate in the 40s on both FAR and AUD, the odds of passing both on the first try are well below half. Most candidates should expect at least one retake somewhere, and should build that into the 30 months up front instead of being surprised by it.

A practical plan built on these numbers:

1. Put your hardest section where you have the most energy. For most people that's FAR, taken early.
2. Spend study time in proportion to difficulty. FAR and AUD deserve more hours than REG.
3. Drill simulations, not just MCQs. They're half your score in five of six sections.
4. Leave room for one retake inside your credit window.
5. Don't let a fail derail the timeline. Use the Candidate Performance Report the AICPA sends after a failed section to aim your retake at your weakest areas.

How CPA pass rates compare with other finance exams

If you're weighing credentials, the CPA's per-section pass rates sit in the same tough range as the CFA. CFA Level I has historically passed fewer than half of candidates (see our breakdown of the CFA Level 1 pass rate). The CPA is four separate exams you can take on your own schedule, while each CFA level is one big exam. For a side-by-side on career fit, see CFA vs CPA: which is better for your career.

Study smarter, not more expensively

Pass rates in the 40s mean consistency matters more than any one cram session. Short daily practice sessions and spaced review of the material you keep missing beat occasional marathon weekends. That's the idea behind Certus, the Duolingo-style way to pass the CFA, which also covers the CPA, SIE, Series 7, Series 66, and CFP with gamified lessons and spaced-repetition flashcards. Plans start at $9.58/month billed yearly, a fraction of what a traditional review course costs.

If you're also considering the CFA path, try our free full-length CFA mock exam. There's no signup required, so you can see where you stand in one sitting: take the free CFA mock.

Pass-rate data: AICPA & CIMA, "Learn more about CPA Exam scoring and pass rates" (2025 full year and 2026 Q1–Q2). Credit-window rules vary by jurisdiction; confirm with your state board of accountancy.