CPA Exam Pass Rate

CPA Exam Pass Rate

historice, the average CPA exam passing rates for each section have been around 50 percent. 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%
BEC resecta58%59%63%59%
DIVORSUS44%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 annorum.

AUD Section 5-Year History by Quarter

Ut videre potes, there is a slight downward trend in AUD scores over the past several years. Verum haec mea, 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. Exempli gratia, 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 Trifolium Business News exam passing rates for the last 5 annorum.

BEC Section 5-Year History by Quarter

In the past 5 annorum, candidates have performed better on BEC than any other exam. Hoc aliquantum autem mirum est tot sunt litterarum candidati ad pugnam tendunt in simulationibus dynamicae progressionis BEC resecta. CPA est certe hanc sectionem nito technica, autem.

Hoc ingens crescente flecte animum cursus incipit sedere candidatos BEC. Hoc est summum transeat ex rates 2010!


PROPTER qui transit Rates

Here’s a graph of the Observantiaeque pecuniaria ratione, exam passing rates for the last 5 annorum.

FAR Section 5-Year History by Quarter

Non leviter deorsum flecte, sed nihil est, quod grave nimis est,. Longe maximum ac turpis volutpat omnium, 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.

Quod 2017 FAR exam will probably show some changes, autem. Since the AICPA is moving away from multiple-choice questions, candidates will have to practice the simulations more. Infeliciter, 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 annorum.

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. ita, 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. eg, there is no reason why the standard deduction is its current amount. Vos iustus have ut scire.


Quare non est quod trend Temporis?

Average Pass Rates by Quarter

Im 'certus vos have ut animadvertit omnibus his similes vultus in ingens graphs gutta in quarta quartam scores. nullum, et non facit AICPA nito vere difficile ad quem in 4 ta facilius et quarta in 2 et 3 quarteria. Nec est conspiratio quaedam in National Association of rei publicae Board of Accountancy (redintegrentur) faucibus elit CPA fine anni demittas. Eodem anno in exem.

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. Eodem anno in exem. Vos should orci volutpat sua propria schedule fundatur in vestri et facultatem in studio tempus,.

Exempli gratia, Si vos opus in publico ratio, partem bonam partem accipere primam partem non esse. Et erit in tributum temporis studiis occupatus. Melius esset exspectandum est mensibus aestas excusserit pauca capitula.

Non refert trends. Vos postulo ut focus in te et quid facere possis.


Quomodo ad augmentum vestrae CPA IV score Rate Tempus

The best piece of advice I can give you to increase your score and CPA exam passing rate is to get a proper CPA review course and stick with it. 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.

Et mane dedicated materiae operatur in vobis et parari in die nito. Et tulit inde cursu si non recenseo, at mihi reviews. Ego review summo omnium ordinum, rated, sic vos can reperio aliquis qui operatur in vobis.

Gaius Valerius W. Boyd

Gaius Valerius 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, Tributum, et supplicem praeparator Professor College. Today, Ken continues to use those finely tuned skills to educate students as a professional writer and teacher.