CPA Exam Pass Rate

CPA Exam Pass Rate

Históricamente, the average CPA exam passing rates for each section have been around 50 por ciento. According to the AICPA, at least half of the CPA candidates who take the Certified Public Accountant exam each quarter fail their exam part.

This isn’t an encouraging statistic by any means if you are looking to take the exam, but don’t give up. There’s hope!

Let’s look at the passing rate for all four sections of the CPA exam and shed some light on the trends!

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Overview


Latest CPA Exam Pass Rate

2019 Pass Rates by Exam Section

SectionQ1Q2Q3Q4
MXN48%55%52%48%
BEC58%59%63%59%
LEJOS44%49%50%41%
REG50%58%58%56%

Here’s an overview of all the sections’ scoring for the last seven years. You can see that there have been some ups and downs, but the overall it has been pretty consistent.

5-Year History of CPA Exam Pass Rates

Takeaway: The FAR is the hardest part of the CPA exam.

CPA Exam Pass Rates

Takeaway: Pass rates for each of the sections has increased (great news!). The improvement in CPA review courses over the years is definitely a factor in this increase in pass rates.

With the new 2017 exam changes and the updates to the Exam Blueprint, there’s bound to be a slight decrease in score release results over the next few quarters until CPA exam candidates get the hang of the new testing layout.

Let’s look at each individual exam section.

AUD Passing Rates

Here’s a graph of the Audit exam passing rates for the last 5 años.

AUD Section 5-Year History by Quarter

Como puedes ver, there is a slight downward trend in AUD scores over the past several years. Asombrosamente, AUD is the lowest scoring exam section out of the four. This might have to with the theoretical and vague nature of most auditing and attestation questions compared with other subjects.

Auditing tends to be more judgment based instead of clear-cut like other exams. For instance, there is only one correct tax deduction amount of REG. It’s not debatable. Whereas, AUD answers can be misinterpreted and misunderstood.


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BEC Passing Rates

Here’s a graph of the Entorno empresarial y conceptos exam passing rates for the last 5 años.

BEC Section 5-Year History by Quarter

In the past 5 años, candidates have performed better on BEC than any other exam. Esto es algo sorprendente en que muchos candidatos tienden a luchar con las simulaciones de comunicación escrita en el BEC. Esta sección examen de CPA es el menos técnico, sin embargo.

Esta tendencia creciente es una gran inyección de moral para los candidatos preparándose para rendir BEC. Cuenta con los más altos índices de aprobación desde 2010!


FAR índice de aprobación

Here’s a graph of the Contabilidad Financiera y el Reglamento exam passing rates for the last 5 años.

FAR Section 5-Year History by Quarter

Hay una ligera tendencia a la baja, pero nada que es demasiado serio. FAR es el más largo y el más técnico de todos los exámenes, so you would expect it to have somewhat of a negative scoring trend. The high score in 2016 was only 48%. This is the lowest high in the past seven years.

los 2017 FAR exam will probably show some changes, sin embargo. Since the AICPA is moving away from multiple-choice questions, candidates will have to practice the simulations more. Desafortunadamente, this is bad news for a lot of candidates who are good at MCQs.


REG Passing Rates

Here’s a graph of the Regulation exam passing rates for the last 5 años.

REG Section 5-Year History by Quarter

Regulation scores have been pretty stable over the past several years. This trend might be explained by the lack of information changes in the exam. Unlike FAR where additional IFRS information keeps creeping into the exam, REG consistently focuses on federal taxation.

Conversely, the tax code is always changing. Así, the material covered on the Regulation section is always changing as well. Many candidates also find this section difficult because it involves a lot of memorization with very little logical connections. Por ejemplo, there is no reason why the standard deduction is its current amount. Sólo tienes que saberlo.


¿Por qué hay una tendencia estacional?

Average Pass Rates by Quarter

Estoy seguro de que usted ha notado que todos estos gráficos tienen un aspecto similar a una enorme caída en las puntuaciones del cuarto trimestre. No, el AICPA no hace el examen muy duro en el cuarto trimestre y más fácil en los 2º y 3º trimestres. Tampoco existe una conspiración de la Asociación Nacional de Juntas Estatales de Contabilidad (señuelo) para disminuir los índices de aprobación de CPA al final del año. El examen es la misma durante todo el año.

I think the difference in scoring is simply because people are busier during the holiday season in the 4th quarter and don’t put in enough time to study, so they perform poorly.

I passed FAR and BEC in the 4th quarter. My passing score letter was the best Christmas present I could have asked for that year. 🙂


Should I schedule my exam based on the pass rate trends? The obvious answer to that is, no. El examen es la misma durante todo el año. Debe programar exámenes basados ​​en su propio horario personal y la capacidad para poner en el tiempo de estudio.

For instance, si se trabaja en la contabilidad pública, el primer trimestre podría no ser un buen cuarto para tomar una sección. Usted va a estar muy ocupado durante la temporada de impuestos para estudiar. Sería una mejor idea esperar hasta el verano hasta meses para noquear a un par de secciones.

Las tendencias no importan. Es necesario concentrarse en sí mismo y lo que eres capaz de hacer.


Cómo aumentar su puntuación del examen de CPA y la tasa de paso

El mejor consejo que puedo dar a aumentar su puntuación y CPA tasa de aprobación del examen es conseguir un curso apropiado opinión CPA y aferrarse a él. La manera más fácil y rápida para aprobar el examen es el obtener un estudio de CPA guía que se adapte a su estilo de aprendizaje y sólo tiene que ir a través de él.

Quedas dedicado y trabaja a través de sus materiales y usted estará preparado en el día del examen. Si no ha elegido un curso de repaso sin embargo,, mira mis comentarios. Reviso todos los cursos de mayor audiencia, para que pueda encontrar uno que funcione para usted.

Kenneth W. Boyd

Kenneth W. Boyd is a former Certified Public Accountant (CPA) and the author of several of the popular "For Dummies" books published by John Wiley & Sons including 'CPA Exam for Dummies' and 'Cost Accounting for Dummies'.

Ken has gained a wealth of business experience through his previous employment as a CPA, Auditor, Preparador de Impuestos y profesor de la universidad. Hoy, Ken continues to use those finely tuned skills to educate students as a professional writer and teacher.