CPA Exam Pass Rate

CPA Exam Pass Rate

Historically, 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%
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 år.

AUD Section 5-Year History by Quarter

Som du kan se, there is a slight downward trend in AUD scores over the past several years. Overraskende, 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 eksempel, 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 år.

BEC Section 5-Year History by Quarter

In the past 5 år, 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, derimot.

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 Passing Rates

Here’s a graph of the Financial Accounting and Regulation exam passing rates for the last 5 år.

FAR Section 5-Year History by Quarter

There’s a slight downward trend, but nothing that is too serious. FAR is the longest and most technical of all the exams, 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.

De 2017 FAR exam will probably show some changes, derimot. Since the AICPA is moving away from multiple-choice questions, candidates will have to practice the simulations more. dessverre, 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 år.

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. Og dermed, 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. For eksempel, there is no reason why the standard deduction is its current amount. Du må bare vite det.


Hvorfor er det en sesonger Trend?

Average Pass Rates by Quarter

Jeg er sikker på at du har lagt merke til at alle disse grafene ligne med et stort fall i fjerde kvartal score. Nei, AICPA gjør ikke eksamen virkelig hardt i fjerde kvartal og enklere i 2. og 3. kvartal. Det er heller ikke noen konspirasjon fra National Association of State Boards of Accountancy (decoy) å senke CPA pass priser på slutten av året. Eksamen er den samme hele året.

Jeg tror forskjellen i scoring er rett og slett fordi folk er travlere i løpet av ferien i fjerde kvartal, og ikke legge inn nok tid til å studere, slik at de fungerer dårlig.

Jeg passerte FAR og BEC i fjerde kvartal. Min passerer poengsum brev var den beste julegaven jeg kunne ha bedt om det året. 🙂


Bør jeg planlegge min eksamen basert på pass rate trender? Det åpenbare svaret på det er, Nei. Eksamen er den samme hele året. Du bør planlegge eksamener basert på din egen personlige timeplan og evne til å sette i studietiden.

For eksempel, hvis du jobber i offentlig regnskap, første kvartal er kanskje ikke et godt kvartal for å ta en del. Du vil være for opptatt under skatt sesongen for å studere. Det ville være en bedre idé å vente til sommeren ned månedene til å slå ut noen deler.

Trender ikke saken. Du må fokusere på deg selv og hva du kan gjøre.


Hvordan øke din CPA eksamen Score og pass rate

Det beste råd jeg kan gi deg å øke poengsummen din og CPA eksamen bestått kurs er å få en skikkelig CPA gjennomgang kurs og stokk med det. Den enkleste og raskeste måten å bestå eksamen er å få en CPA studie guide som passer din læringsstil og slett gå gjennom det.

Hold dedikert og arbeide gjennom materialer, og du vil være forberedt på eksamensdagen. Hvis du ikke har plukket ut en gjennomgang kurs ennå, ser på mine vurderinger. Jeg gjennomgå alle de topp-karakter kurs, slik at du kan finne en som vil fungere for deg.

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, revisor, Skatt Bearbeidelse og College Professor. Today, Ken continues to use those finely tuned skills to educate students as a professional writer and teacher.