CPA Exam Pass Rate

CPA Exam Pass Rate

ajalooliselt, the average CPA exam passing rates for each section have been around 50 protsent. 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
AUD48%55%52%48%
BEC58%59%63%59%
FAR44%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 aastat.

AUD Section 5-Year History by Quarter

Nagu sa näed, there is a slight downward trend in AUD scores over the past several years. üllatavalt, 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. Näiteks, 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 Ärikeskkonna ja Concepts exam passing rates for the last 5 aastat.

BEC Section 5-Year History by Quarter

In the past 5 aastat, candidates have performed better on BEC than any other exam. See on mõnevõrra üllatav, et paljud kandidaadid kipuvad võitlevad kirjalik teade simulatsioone BEC. See CPA eksami osa on vähemalt tehnilise, Kuid.

See kasvutrend suur moraali korduva kandidaatide istukile jaoks BEC. See on kõrgeim läbisaajaid alates 2010!


FAR Associated Rates

Here’s a graph of the Finantsarvestuse ja määruse exam passing rates for the last 5 aastat.

FAR Section 5-Year History by Quarter

Seal on väike langustrend, kuid midagi, mis on liiga raske. FAR on pikim ja kõige tehnilised kõigi eksamid, nii et teil oleks eeldada, et see on mõnevõrra negatiivse punktisüsteem trend. Kõrge skoor 2016 alles 48%. See on madalaim kõrge viimase seitsme aasta jooksul.

The 2017 FAR eksam ilmselt näidata mõningaid muudatusi, Kuid. Kuna AICPA kaugeneb valikvastustega küsimusi, kandidaadid peavad harjutada simulatsioonide rohkem. kahjuks, see on halb uudis palju kandidaate, kes on hea MCQs.


REG Passing Rates

Here’s a graph of the määruse eksam passing rates for the last 5 aastat.

REG Section 5-Year History by Quarter

Määruse hinded on päris stabiilne viimase mitu aastat. 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. seega, 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. Näiteks, there is no reason why the standard deduction is its current amount. Sa lihtsalt pead teadma seda.


Miks on hooajaline Trend?

Average Pass Rates by Quarter

Ma olen kindel, et te olete märganud, et kõik need graafikud sarnanevad tohutu langus neljandas kvartalis hinded. ei, AICPA ei tee eksam tõesti raske aasta 4. kvartalis ja lihtsam 2. ja 3. kvartali. Samuti on seal mõned vandenõu National Association of State Boards arvestus (peibutis) alandada CPA läbisaajaid lõpus aasta. Eksam on sama aastaringselt.

Ma arvan, et vahe punktisüsteem on lihtsalt, sest inimesed on Busier pühade ajal 4. kvartalis ja ei pane piisavalt aega, et uurida, et nad toimivad halvasti.

Ma veetsin FAR ja BEC aasta 4. kvartalis. Minu lävend kirjas oli parim jõulukink ma oleks küsinud, et aasta. 🙂


Kas ma ajastada eksam põhineb edukus suundumusi? Ilmne vastus, mis on, ei. Eksam on sama aastaringselt. Sa peaksid ajakava eksamid põhineb teie isiklik ajakava ja võime panna õppeaega.

Näiteks, kui te töötate avaliku sektori raamatupidamise, aasta esimeses kvartalis ei pruugi olla hea kvartalis võtta osa. Sul on liiga hõivatud deklareerimise ajal õppida. Oleks parem idee ootama suvel maha kuud Tyrmätä mõne lõigud.

Trends ei ole oluline. Sa pead keskenduma ennast ja mida on võimalik teha.


Kuidas suurendada oma CPA eksami Skoor ja edukus

Parim nõuanne võin teile suurendada oma skoor ja CPA eksami läbimise kiirus on saada õige CPA läbivaatamine muidugi ja jääda temaga. The easiest and fastest way to pass the exam is the get a CPA study guide that matches your learning style and simply go through it.

Stay dedicated and work through your materials and you will be prepared on your exam day. If you haven’t picked out a review course yet, look at my reviews. I review all the top-rated courses, so you can find one that will work for you.

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, audiitor, Maksu ettevalmistaja ja College professor. Today, Ken continues to use those finely tuned skills to educate students as a professional writer and teacher.