CPA Exam Pass Rate

CPA Exam Pass Rate

historicamente, the average CPA exam passing rates for each section have been around 50 por cento. 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 anos.

AUD Section 5-Year History by Quarter

Como podes ver, there is a slight downward trend in AUD scores over the past several years. sorprendentemente, 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. Por exemplo, 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 Business Environment and Concepts exam passing rates for the last 5 anos.

BEC Section 5-Year History by Quarter

In the past 5 anos, candidates have performed better on BEC than any other exam. This is somewhat surprising in that many candidates tend to struggle with the written communication simulations on BEC. This CPA exam section is the least technical, con todo.

This increasing trend is a great morale booster for candidates getting ready to sit for BEC. It has the highest pass rates since 2010!


FAR Pasando Rates

Here’s a graph of the Contabilidade financeira e do Reglamento exam passing rates for the last 5 anos.

FAR Section 5-Year History by Quarter

Hai unha lixeira tendencia de caída, pero nada que é moi serio. FAR é a máis longa e técnica de todos os exames, así que esperar que ten un pouco de unha tendencia de puntuación negativa. A puntuación máis alta no 2016 foi só 48%. Este é o máis pequeno no alto dos últimos sete anos.

o 2017 exame FAR probablemente amosará algúns cambios, con todo. Dende o AICPA está afastando de cuestións de múltiple elección, os candidatos terán que practicar as simulacións máis. 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 anos.

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 exemplo, there is no reason why the standard deduction is its current amount. You just have to know it.


Why is There a Seasonal Trend?

Average Pass Rates by Quarter

I’m sure you have noticed that all of these graphs look similar with a huge drop in the fourth quarter scores. No, fai o AICPA non facer o exame realmente difícil no 4º trimestre e máis fácil nos 2º e 3º trimestres. Nin existe algunha conspiración da Asociación Nacional de Consellos de Contabilidade do Estado (reclamo) para diminuír taxas de aprobación CPA a finais do ano. O exame é o mesmo durante todo o ano.

Eu creo que a diferenza de puntuación é simplemente porque a xente está máis ocupados durante a tempada de vacacións no 4º trimestre e non poñer en tempo suficiente para estudar, para que executar mal.

Pase FAR e BEC no 4º trimestre. Miña carta conta de paso foi o mellor agasallo de Nadal que eu podería ter pedido a este ano. 🙂


Debo axenda meu exame con base nas tendencias de taxa de paso? A resposta obvia para iso é, non. O exame é o mesmo durante todo o ano. Debe axenda exames en base a súa propia axenda persoal e capacidade de poñer o tempo de estudo.

Por exemplo, se traballa en contabilidade pública, no primeiro trimestre pode non ser unha boa trimestre para tomar unha sección. Vai estar moi ocupado durante a estación do imposto para estudar. Sería unha idea mellor esperar ata o verán para abaixo meses para derrubar algunhas seccións.

Tendencias non importa. Debe concentrarse en si mesmo e que é capaz de facer.


Como aumentar a súa puntuación CPA exame e pasar Taxa

O mellor consello que podo dar-lle aumentar a súa puntuación e CPA taxa de paso exame é obter un curso de revisión CPA adecuada e ir con ela. O xeito máis doado e rápido para pasar o exame é a obter un estudo CPA guía que corresponde ao seu estilo de aprendizaxe e simplemente pasar por iso.

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, auditor, Preparador de impostos e profesor da facultade. Today, Ken continues to use those finely tuned skills to educate students as a professional writer and teacher.